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