•And so we see that Congress (or the authors of the original income tax legislation, whoever they may be) actually, very carefully crafted these income tax laws, and the entire scheme for the collection of the tax at the source, to be constitutional by writing the law specifically as they were instructed to write it by the Supreme Court in 1896when it struck down the 1895 legislation as un-constitutionally
direct because it did not provide for shifting the burden of the tax, but attempted to lay and collect the tax directly.