<P> Although the Sixteenth Amendment is often cited as the "source" of the congressional power to tax incomes, at least one court has reiterated the point made in Brushaber and other cases that the Sixteenth Amendment itself did not grant the Congress the power to tax incomes, a power the Congress had since 1789, but only removed the possible requirement that any income tax be apportioned among the states according to their respective populations . In Penn Mutual Indemnity, the United States Tax Court stated: </P> <P> In dealing with the scope of the taxing power the question has sometimes been framed in terms of whether something can be taxed as income under the Sixteenth Amendment . This is an inaccurate formulation...and has led to much loose thinking on the subject . The source of the taxing power is not the Sixteenth Amendment; it is Article I, Section 8, of the Constitution . </P> <P> The United States Court of Appeals for the Third Circuit agreed with the Tax Court, stating: </P> <P> It did not take a constitutional amendment to entitle the United States to impose an income tax . Pollock v. Farmers' Loan & Trust Co., 157 U.S. 429, 158 U.S. 601 (1895), only held that a tax on the income derived from real or personal property was so close to a tax on that property that it could not be imposed without apportionment . The Sixteenth Amendment removed that barrier . Indeed, the requirement for apportionment is pretty strictly limited to taxes on real and personal property and capitation taxes . </P>

Who was president when the 16 amendment was passed