Amendments 16 & 17
description
Transcript of Amendments 16 & 17
Amendments 16 & 17
Progressive Amendments
By: Kyle Dodge, Jessica Gross, Brandon Halleen, Ashley Saunders, Alexis Shobe,
16th 17th
The Progressive Era (1890s – 1920s)
• Social movement into political movement
• Problems that society faced could be fixed
• Exposing greed• Immigrants• Democracy (vote)
16th Amendment, 1913• “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.”
• - Congress can collect taxes• - apportionment = division• - without knowing population
Historical Background (16th)• Founding fathers originally rejected income tax• Democrats initiated bills to “soak the rich” –
Senate shot down bill• Republicans – “party of rich”• William Taft – opposed income tax
Historical Background (cont.)
• The Bailey Bill– Senator Bailey decided to embarrass
Republicans– Republicans did the unexpected– Income tax message sent to Congress
• Wealthy anticipated development and knew how to protect riches
Brushaber v. Union Pacific• Brushaber was
stockholder in UP Railroad company.
• 16th amendment recently passed
• Government taking property without due process of law
• Deemed not violation 16th amendment
United States v. Kirby Lumber Co.
• 1931• Kirby Lumber Co. issued
bonds below par value• Justice Holmes said it
should be considered for taxable gain/income
• No shrinking of assets – clear gain
• However Court of Claims found favor of taxpayer in Bowers v. Kerbaugh-Empire (1925)
Commissioner v. Glenshaw Glass Co.
• Glenshaw Glass Co. won award for damages in antitrust lawsuit
• IRS brought suit to collect taxes
• Under 16th – counted as income
Modern Use (16th)• Tax Evasion• IRS• Murphy v. IRS– Whistleblower: exposes misconduct/illegal activity– Received award, IRS anted her to pay taxes on it– Murphy challenged– Supreme Court didn’t hear case– The Court of Appeals held that award wasn’t
income– Under pressure, decision reversed
The 17th Amendment, 1913• “The Senate of the United States shall be
composed of two Senators from each state, elected by the people thereof, for six years; and each Senator shall have one vote. The electors in each state shall have the qualifications requisite for electors of the most numerous branch of the state legislatures…”
• - Senators now chosen by people• - Equal representation between states• - Electors = people, must be qualified to
to elect
Historical Background (17th)• Major progressive success – political
movement (eliminate corruption)• State legislatures used to elect Senators –
framers protected state independence• “Oregon System”• 1910 – state legislatures proposed for
Congress to make an amendment
Trinsey v. Pennsylvania • Senator from Pennsylvania died• Governor appointed someone to temporarily
fill place• Trinsey declared it unconstitutional because
of lack of primaries• 1991 – Court decided unconstitutional
Reed v. County Commissioners of Delaware County, PA
• 1928• Supreme Court holds special Senate
can investigate election• 17th = federal rights
Modern Use (17th)• Current Ohio Senators: Portman &
Brown• Classes (I, II, or III)
Rob Portman Sherrod Brown
By: Kyle Jessica, Brandon, Ashley, and Alexis