a business or profession, was an indirect tax and therefore valid
without apportionment among the states, but the provisions for taxing
the income of real and personal property were held to be an essential
part of the taxing scheme invalidating the whole statute.

[Footnote 1: _Springer v. United States_, 102 U.S., 586.]

[Footnote 2: _Pollock v. Farmers Loan & Trust Co._, 157 U.S., 429; same
case on rehearing, 158 U.S., 601.]

This momentous decision was almost as unpopular with Congress and the
general public as the decision in _Chisholm v. Georgia_ had been a
hundred years earlier. Many legislators were in favor of enacting
another income tax law forthwith and endeavoring to coerce the Court,
through the force of legislative and popular opinion, to overrule its
decision. Calmer counsels prevailed, however, and plans were initiated
to get over the difficulty by a constitutional amendment. Meanwhile,
steps were taken to eke out the national revenue by various excise
taxes, notably the so-called Federal Corporation Tax. This novel tax,
which was thought by many to involve a very serious encroachment by the
Federal Government on the powers of the states, will be discussed more
at length in later chapters.[1]

[Footnote 1: See Chapters X and XI, infra.]

The constitutional amendment as proposed by Congress and ratified by the
states provided:

"The Congress shall have power to lay and collect taxes on incomes, from
whatever source derived, without apportionment among the several states,