Eisner
v. Macomber,
252 U.S. 189 (1920) page 206
• “As repeatedly held,
this [the 16th Amendment] did not extend the taxing power to new subjects,… .
Brushaber v. Union Pacific R.R. Co., 240 U.S. 1, 17-19; Stanton v. Baltic Mining Co.,
240 U.S. 103, 112 et seq.; Peck & Co. v. Lowe, 247
U.S. 165, 172-173.