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Lesson 1: An Introduction to Tax
History of the Income Tax in the United States
The U.S. Constitution (Article I, Section 9), as originally written, actually prohibits an income tax. It says, "No Capitation, or other direct, Tax shall be laid unless in Proportion to the Census" (U.S. Const. art. I, § 9). In other words, taxes were to be in proportion to the population, not income. So, if New York had 10% of the population, their citizens should pay 10% of the taxes. Despite this prohibition, Congress did impose an income tax.
Please scroll through Figure 1.1 below to view a timeline of the history of income tax in the United States.
Figure 1.1. Timeline for the History of Income Tax in the United States