1913 Indian Head (Buffalo) Nickel, designed by James Earle Fraser. |
1913 was an odd year, seeing the introduction of the Buffalo (Indian Head) nickel, and also the ratification of the 16th Amendment which introduced the permanent Federal Income Tax.
I recently finished reading a scholarly paper about the history of the 16th Amendment called "The Ratification Of The Federal Income Tax Amendment" by John D. Buenker. There's a PDF copy here. The article is old (1980) but still relevant, especially in view of the subsequent Reagan Revolution and the more recent Obama Revanche. I took note of quite a few themes and arguments, because they never seem to go out of style. I want to write something further on this topic and this is just sort of a place keeper.
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