The Constitution did not give the Congress the power to lay a direct tax. However, the 16th Amendment granted the Goverment the power to collect an income tax without regards to apportionment. Thus we have our now infamous progressive tax system.

The Supreme Court was correct in ruling that the 16th Amendment did not grant the government any new taxing powers, Congress always had the right to lay and collect taxes. The 16th Amendment removed the requirement for apportionment. Apportionment would require the individuals of a state to pay a percentage equal to their percentage of population of the Country. For example, if Alaska has 5% of the country's population, the residents of Alaska would be responsible for paying 5% of the country's taxes.

dmk