evolve - undergo development or evolution; Modern man evolved a long time ago speciate, differentiate, specialise, specialize - evolve so as to lead to a new species or develop in a way most suited to the environment. derive - come from; The present name derives from an older form
The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on Census results.
Congress has the power to lay and collect taxes, including an income tax, but, under two constitutional provisions (see Article I, Section 2, Clause 3; Article I, Section 9, Clause 4), direct taxes must be apportionedâa difficult requirement to satisfy.pringer v. United States (1881). In 1894, with little attention to constitutional issues, Congress again enacted an unapportioned income tax with the clear goal of shifting the tax burden from regressive tariffs and excises to a levy based on ability of the individual to pay.