It is pretty clear after 105 years of experience that the income tax is one of the means by which Congress and the standing bureaucracy favors its allies and cronies, punishes its enemies, and above all, coerces the behavior of businesses and individuals. This essay presents the debate in the U. S. Senate prior to passing the resolution that forwarded to the States a proposal granting Congress the power to levy an income tax (which was subsequently ratified and became the 16th Amendment).
The attached file contains the entire debate (42 pages).
