•So, before the 16th Amendment,
under the Pollock decision in 1896, the income tax  on citizens is deemed
a direct tax that is not constitutional.   •After the 16th Amendment the Court says the income tax is an indirect tax that
is constitutional as a tariff that is collected at the source by withholding tax from payments made to subject persons, who it turns out, are all foreign !

(And therefore, properly subjected to a tariff!)