Joe Barton: “if the gentleman will look under Article I, Section 9, he will see that it says, ``No capitation, or other direct, Tax…”

“if the gentleman will look under Article I, Section 9, he will see that it says, ``No capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.'' That prohibited income tax on people until February, 1913. If we look over in Amendment XVI, it says, ``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.'' That is why we need this constitutional amendment, to put the Constitution back like it was.”