[Verse 1]
Back when America was young and new
The Constitution needed revenue too
Article One Section Eight declared the power
To tax and fund our nation's growing tower
But direct taxes had a tricky rule
Apportionment by population's tool
[Chorus]
Sixteenth Amendment broke the chains
Direct taxes without apportionment's reins
From tariffs old to income new
Constitutional framework carries us through
Tax the earnings, tax the gains
History flows through legal veins
[Verse 2]
Indirect taxes sailed through customs doors
Tariffs filled the early treasury stores
But when the nation needed something more
Pollock case in eighteen ninety-four
Struck down the income tax we tried to make
Said direct taxes need each state's fair take
[Chorus]
Sixteenth Amendment broke the chains
Direct taxes without apportionment's reins
From tariffs old to income new
Constitutional framework carries us through
Tax the earnings, tax the gains
History flows through legal veins
[Bridge]
Farmers' Loan and Trust became the test
Constitutional crisis at its best
Until nineteen thirteen's Revenue Act
Gave Congress taxing power as a fact
Commerce Clause intersects the state divide
Federal and local powers side by side
[Verse 3]
Now the income tax can freely reign
No apportionment to cause us strain
States and feds must navigate with care
Commerce boundaries they have to share
From Pollock's roadblock to Amendment's door
Tax law evolved to what we know and more
[Chorus]
Sixteenth Amendment broke the chains
Direct taxes without apportionment's reins
From tariffs old to income new
Constitutional framework carries us through
Tax the earnings, tax the gains
History flows through legal veins
[Outro]
Constitutional power, taxation's might
Framework guides us through legal night
From eighteen ninety-five to present day
Tax law history shows us the way