Amendments 16 & 17

1. Amendments 16 & 17 16th 17th Progressive Amendments By: Kyle Dodge, Jessica Gross, Brandon Halleen, Ashley Saunders, Alexis Shobe,

2. The Progressive Era (1890s – 1920s) • Social movement into political movement • Problems that society faced could be fixed • Exposing greed • Immigrants • Democracy (vote)

3. 16thAmendment, 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

4. 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

5. 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

6. 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

7. 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)

8. 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

9. 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

10. The 17thAmendment, 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

11. 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

12. 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

13. Reed v. County Commissioners of Delaware County, PA • 1928 • Supreme Court holds special Senate can investigate election • 17th = federal rights

14. Modern Use (17th) • Current Ohio Senators: Portman & Brown • Classes (I, II, or III) Rob Portman Sherrod Brown

15. By: Kyle Jessica, Brandon, Ashley, and Alexis