On February 25, 1913, a significant milestone in American fiscal policy was officially recognized as Secretary of State Philander Chase Knox announced the ratification and implementation of the 16th Amendment to the United States Constitution. This landmark amendment granted Congress the authority to levy and collect income taxes, fundamentally reshaping the nation’s financial landscape. The journey toward the 16th Amendment began in the late 19th century, amid growing demands for a more equitable taxation system that could address the rising disparities in wealth. Prior to its ratification, the U.S. government primarily relied on tariffs and excise taxes for revenue, which disproportionately affected lower-income citizens. Advocates for reform argued that a progressive income tax would ensure a fairer distribution of tax burdens, relieving the working class while placing a heavier load on the wealthy. The amendment gained momentum following the Supreme Court's 1895 decision in Pollock v. Farmers’ Loan & Trust Co., which ruled that federal income taxes were unconstitutional unless they adhered to the apportionment rules outlined in the Constitution. In response, Congress moved to amend the Constitution itself, leading to the proposal of the 16th Amendment in 1909, which garnered widespread support from both progressive politicians and the public. The ratification process culminated when the necessary three-fourths of the state legislatures approved the amendment, paving the way for its adoption. Secretary Knox’s announcement marked the beginning of a new era in taxation on March 1, 1913, when the income tax became a legal reality. This monumental shift not only provided the federal government with a more consistent revenue stream but also laid the groundwork for future tax reforms, influencing economic policy for generations to come. The 16th Amendment remains a cornerstone of the American taxation system today, illustrating the evolving relationship between government and its citizens.