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Index/Topics/Tax-Protester Challenges

Tax-Protester Challenges

A small but durable strain of legal and popular argument—exemplified by William J. Benson and echoed by some tax‑protester literature—contends that procedural irregularities or recording errors in some states mean the amendment was not “properly” ratified;

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Feb 1, 2026
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Which 36 states ratified the Sixteenth Amendment and on what dates did each ratify?

, proposed by in 1909, was ratified by the legislatures of thirty-six states between 1909 and early 1913 and was proclaimed part of the Constitution in February 1913 . The official documentary record ...