Taxation: the 16th Amendment
The delegates to the Constitutional Convention create distinctions without comprehensible differences. The advocates of broad taxation join the adversaries to luxuries to tax the carriage-riding classes. Justice Paterson begins a proud tradition of opinions on taxation that are long on rhetoric and short on reason. The Gilded Age Supreme Court zigs, zags, and runs in circles, and confuses Congress to the point of a constitutional amendment. Mr. King’s ghost is still waiting.