Could this be more appropriate?
THE SIXTEENTH AMENDMENT
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.
It was ratified on February 3, 1913.
The following October, the Revenue Act of 1913 was signed into law by President Woodrow Wilson. The Act also provided for the reinstitution of a federal income tax… But less than 1% of the population paid FEDERAL income taxes.
The incomes of couples exceeding $4,000, as well as those of single persons earning $3,000 or more, were subject to a one percent federal tax. Further, the measure provided a progressive tax structure, meaning that high income earners were required to pay at higher rates.
It would require only a few years for the federal income tax to become the chief source of income for the government…