Biography on the 16 amendment ratified
History of the 16 amendment.
The Law that Never Was
1985 book by William J. Benson and Martin J. "Red" Beckman
The Law That Never Was: The Fraud of the 16th Amendment and Personal Income Tax is a 1985 book by William J.
Benson and Martin J. "Red" Beckman which claims that the Sixteenth Amendment to the United States Constitution, commonly known as the income tax amendment, was never properly ratified.
Biography on the 16 amendment ratified
In 2007, and again in 2009, Benson's contentions were ruled to be fraudulent.
Background
Under Article V of the U.S. Constitution, an amendment proposed by Congress must be ratified by three-fourths of the states to become part of the Constitution.
The Article permits Congress to specify, for each amendment, whether the ratification must be by each state's legislature or by a constitutional convention in each state; for the Sixteenth Amendment, Congress specified ratification by the legislatures.
There were 45 states in the Union and 3 Terrirories in 1913 – the year when the Sixteenth Amendment was fi