The Volokh Conspiracy
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Today in Supreme Court History: July 12, 1909
7/12/1909: 16th Amendment is submitted to the states.
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Something of a clawback by the North, after the three-fifths rule had in effect become a five-fifths rule after the end of Reconstruction and the imposition of Jim Crow.
I'd argue clawback by the South -- the Northern states had higher incomes and hence would pay more per capita.