The Congress passed the Sixteenth Amendment to impose a Federal income tax. Income tax gives the opportunity for the federal government to build bridges and roads, army, and also enforce laws and carry out other essential duties. The reason for the Sixteenth Amendment because after the Civil War, the industrial and financial markets increased of the eastern United States. Although the farmers of the west and south suffered from low prices for their farm products, due to the fact they were obligated to pay expensive prices for manufactured goods. “The Amendment provides that taxes on incomes should be apportioned among the states on the basis of population, as would be required for direct taxes. An apportioned income tax would be an absurdity,
