The Sixteenth Amendment to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co. The Sixteenth Amendment was ratified by the requisite number of states on February 3, 1913, and effectively overruled the Supreme Court's ruling in Pollock.
Adams County lies in northeastern Indiana in the United States and shares its eastern border with Ohio. It was officially established in 1836. The county seat is Decatur. According to the 2020 census, its population was 35,809, an increase of 4.1% from 34,387 in 2010. The county has four incorporated cities and towns with a total population of over 15,000, as well as many small unincorporated communities. The county is divided into 12 townships which provide local services. There are four Indiana state roads in the county, as well as three U.S. Routes and one railroad line. In 2017, about a quarter of the county's population was Swiss Amish that settled in the Southern half of the county around Berne.
Perry County is a county located in the southwestern part of the U.S. state of Indiana. As of 2020, the population was 19,170. The county seat is Tell City. It is the hilliest county as well as one of the most forested counties in Indiana as it features more than 60,000 acres (240 km2) of Hoosier National Forest. The Ohio River Scenic Byway along Indiana State Road 66 runs along the southern border of the county while Interstate 64 traverses the northern portion of the county. Connecting the two is Indiana State Road 37.
Jay County is a county in the U.S. state of Indiana. As of 2020, the population was 20,478. The county seat is Portland.
Decatur County is a county in the U.S. state of Indiana. As of the 2020 United States Census, the population was 26,472. The county seat is Greensburg.
Rome, also known as Stout, is a village in Green Township, Adams County, Ohio, United States, along the Ohio River. The population was 83 at the 2020 census.
Brushaber v. Union Pacific Railroad Co., 240 U.S. 1 (1916), was a landmark United States Supreme Court case in which the Court upheld the validity of a tax statute called the Revenue Act of 1913, also known as the Tariff Act, Ch. 16, 38 Stat. 166, enacted pursuant to Article I, section 8, clause 1 of, and the Sixteenth Amendment to, the United States Constitution, allowing a federal income tax. The Sixteenth Amendment had been ratified earlier in 1913. The Revenue Act of 1913 imposed income taxes that were not apportioned among the states according to each state's population.
DaimlerChrysler Corp. v. Cuno, 547 U.S. 332 (2006), is a United States Supreme Court case involving the standing of taxpayers to challenge state tax laws in federal court. The Court unanimously ruled that state taxpayers did not have standing under Article III of the United States Constitution to challenge state tax or spending decisions simply by virtue of their status as taxpayers. Chief Justice John Roberts delivered the majority opinion, which was joined by all of the justices except for Ruth Bader Ginsburg, who concurred separately.
Osborn v. Bank of the United States, 22 U.S. 738 (1824), was a case set in the Banking Crisis of 1819, when many banks, including the Second Bank of the United States, demanded repayment for loans that they had issued on credit that they did not have. That led to an economic downturn and a shortage of money. In 1819, Ohio passed a law that put a tax on the Bank of the United States on the theory that taxing the bank would allow the state government to receive and distribute the scarce money.
Richard Elihu Sloan was an American jurist and politician, who served as associate justice of the Arizona Territorial Supreme Court, a United States district judge of the United States District Court for the District of Arizona and as the 17th and final Governor of Arizona Territory. As an Associate Justice he served for 16 years, the longest service of any member of the Arizona Territorial Supreme Court, and wrote over 150 legal opinions. As Governor he oversaw Arizona's transition from territory to statehood.
Springer v. United States, 102 U.S. 586 (1881), was a case in which the United States Supreme Court upheld the federal income tax imposed under the Revenue Act of 1864.
The government of Vermont is a republican form of government modeled after the Government of the United States. The Constitution of Vermont is the supreme law of the state, followed by the Vermont Statutes. This is roughly analogous to the Federal United States Constitution, United States Code and Code of Federal Regulations respectively. Provision is made for the following frame of government under the Constitution of the State of Vermont: the executive branch, the legislative branch, and the judicial branch. All members of the executive and legislative branch serve two-year terms including the governor and senators. There are no term limits for any office.
Keith Faber is an American politician from Ohio. A Republican, he has been State Auditor of Ohio since 2019. He was formerly a member of the Ohio House of Representatives (2001-2007), elected from the 84th district, and then a member of the Ohio State Senate (2007-2016), elected from the 12th District. He was president of the Ohio Senate from 2013 to 2016.
John McLean was an American jurist and politician who served in the United States Congress, as U.S. Postmaster General, and as a justice of the Ohio and United States Supreme Courts. He was often discussed for the Whig Party nominations for president, and is also one of the few people who served in all three branches of government.
John Kelvey Richards was the 20th Attorney General of Ohio, the 10th Solicitor General of the United States and a United States circuit judge of the United States Court of Appeals for the Sixth Circuit and of the United States Circuit Courts for the Sixth Circuit.
DeKalb County is a county in the U.S. state of Indiana. As of the 2020 United States Census, the population was 43,265. The county seat is Auburn.
Chicago, Burlington & Quincy Railroad Co. v. City of Chicago, 166 U.S. 226 (1897), was a ruling that determined the Due Process Clause of the Fourteenth Amendment required states to provide just compensation for seizing private property.
James v. Dravo Contracting Co., 302 U.S. 134 (1937), is a 5-to-4 ruling by the Supreme Court of the United States that a state's corporate income tax did not violate the Supremacy Clause of the United States Constitution by taxing the Federal government of the United States. It was the first time the Court had upheld a tax on the federal government. The decision is considered a landmark in the field of federal tax immunity, underpins modern legal interpretations of the Supremacy Clause in the U.S. Constitution, and established the "legal incidence test" for tax cases.
