I have heard it asserted that since the 16th Amendment does not explicitely repeal Section 8, Clause 1 and Section 9, Clause 4 of the Constitution, the appearance that the 16th Amendment grants additional powers of taxation is simply that, an appearance. While I am not, at this time, contesting that assertion, here's my question.
The 12th Amendment (as an example) does not, in the text of the Amendment, explicitely state that it repeals and replaces Article 2, Section 1, Paragraph 3. The "Proposal and Ratification" section, however, does state that this Amendment was proposed as a replacement for the above mentioned paragraph.
So, here's my question: Is the nature of the proposal considered part of the text of the Amendment, which would result in the Amendment explicitely repealing the above mentioned paragraph? If it has stated "The above paragraph repeals and replaces Article 2, Section 1, Paragraph 3 of the original Constitution," then I would be clear; it does not, so I am not.
The 16th Amendment did not change governments power to tax. It only allowed government to tax individuals "within" the several states who made income. Prior to this amendment only the income(read profit) of people engaged in interstate commerce was taxable. Now the income(profit of gain) of everyone may be taxable.
Note: This amendment nor the original consitutition does not allow taxation of compensation for personal labor --- both only allow govenrment to tax income. Compensation for personal labor is immune from taxation under Article IV, Section 2.
