[OnyxCougar]

Article I. Section. 8.

Clause 1: The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;

Section 9. Clause 4

No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.

I looked up enumeration. It means "to list before"

Article. V.

The Congress, whenever two thirds of both Houses shall deem it necessary, shall propose Amendments to this Constitution, or, on the Application of the Legislatures of two thirds of the several States, shall call a Convention for proposing Amendments, which, in either Case, shall be valid to all Intents and Purposes, as Part of this Constitution, when ratified by the Legislatures of three fourths of the several States, or by Conventions in three fourths thereof, as the one or the other Mode of Ratification may be proposed by the Congress; Provided that no Amendment which may be made prior to the Year One thousand eight hundred and eight shall in any Manner affect the first and fourth Clauses in the Ninth Section of the first Article; and that no State, without its Consent, shall be deprived of its equal Suffrage in the Senate.

Article XVI.

The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

Proposal and Ratification

The sixteenth amendment to the Constitution of the United States was proposed to the legislatures of the several States by the Sixty-first Congress on the 12th of July, 1909, and was declared, in a proclamation of the Secretary of State, dated the 25th of February, 1913, to have been ratified by 36 of the 48 States.

The dates of ratification were:
Alabama, August 10, 1909;
Kentucky, February 8, 1910;
South Carolina, February 19, 1910;
Illinois, March 1, 1910;
Mississippi, March 7, 1910;
Oklahoma, March 10, 1910;
Maryland, April 8, 1910;
Georgia, August 3, 1910;
Texas, August 16, 1910;
Ohio, January 19, 1911;
Idaho, January 20, 1911;
Oregon, January 23, 1911;
Washington, January 26, 1911;
Montana, January 30, 1911;
Indiana, January 30, 1911;
California, January 31, 1911;
Nevada, January 31, 1911;
South Dakota, February 3, 1911;
Nebraska, February 9, 1911;
North Carolina, February 11, 1911;
Colorado, February 15, 1911;
North Dakota, February 17, 1911;
Kansas, February 18, 1911;
Michigan, February 23, 1911;
Iowa, February 24, 1911;
Missouri, March 16, 1911;
Maine, March 31, 1911;
Tennessee, April 7, 1911;
Arkansas, April 22, 1911 (after having rejected it earlier);
Wisconsin, May 26, 1911;
New York, July 12, 1911;
Arizona, April 6, 1912;
Minnesota, June 11, 1912;
Louisiana, June 28, 1912;
West Virginia, January 31, 1913;
New Mexico, February 3, 1913.

Ratification was completed on February 3, 1913.

The amendment was subsequently ratified by Massachusetts, March 4, 1913;
New Hampshire, March 7, 1913 (after having rejected it on March 2, 1911).

The amendment was rejected (and not subsequently ratified) by Connecticut, Rhode Island, and Utah.


So explain please, how this amendment is not legal again? You mentioned that it wasn't legally ratified. For those people that are completely ignorant, please provide sources.