Both the 16th and 17th Amendments were enacted to clarify practices that were practiced, but controversial, and needed settled inclusion into the Constitution.

The 16th Amendment, ratified in 1913, granted Congress the power to levy a federal income tax without apportioning it among the states based on population.

This amendment allows Congress to tax income “from whatever source derived” and was enacted in response to the Supreme Court’s 1895 decision in Pollock v. Farmers’ Loan & Trust Co., which had restricted Congress’s ability to collect income taxes by ruling that a federal income tax was a “direct tax” and therefore had to be divided among the states by population, a requirement that made it impractical to implement.

The Sixteenth Amendment fundamentally changed the federal government’s funding structure, enabling it to collect taxes from various sources to fund its operations and programs.

The amendment provides a stable and significant source of revenue for the federal government, allowing it to expand its scope and services.

Those who oppose any taxing have cited a number of reasons why this amendment is not legal, including that it was never ratified because Ohio was not a state at the time of ratification- which has proven to be false, and that it opposes the 14th amendment’s “equal protection under the law” because it creates discrimination and inequalities.

Amendment ratification arguments have been rejected in every court case where they have been raised.

Each year citizens lose court cases for not filing income tax under the misguided belief that the 16th Amendment is flawed.

Like the 16th Amendment, the 17th Amendment clarified and solidified a process already practiced.

The appointment of two Senators from every state was included in Article I, Section 3, Clauses 1 and 2 of the Constitution.

The Seventeenth Amendment altered the process for electing United States senators and changed the way vacancies would be filled.

The Seventeenth Amendment to the U.S. Constitution, ratified in 1913, established the direct election of U.S. Senators by the people of each state, replacing the previous system where state legislatures chose senators.

It also allows state governors to make temporary appointments to fill Senate vacancies until a special election can be held.

Those in favor of popular elections for senators believed two primary problems were caused by the original provisions: legislative corruption and electoral deadlocks. No longer could “supermajority” legislatures choose among a handful of favored candidates nor could they choose candidates that would benefit by voting the way state governments wanted through bribery or grifting.

Even today, though, state legislatures retain the theoretical right to “instruct” their senators to vote for or against proposals, thus giving the states both direct and indirect representation in the federal government.

The Seventeenth Amendment was approved by the Senate in a 42 to 36 vote on April 12, 1912, and by the House 238 to 39, with 110 not voting on May 13, 1912.

Joy Cowdery is a member of Living Democracy: Engaging Citizens, a local citizen group.

Our mission is to inform and educate the Mid-Ohio Valley about how government works on the local, state and federal levels and how citizens can be involved to make our democracy work.

Join us the third Monday of each month. livingdemocracymov@gmail.com and facebook/speak foryourselfvote and Youtube channel Living Democracy