Millions of us are engaging in one of life's least-enjoyable activities. We're doing our taxes. We can thank the 16th Amendment for all this unpleasantness. Much maligned, much misunderstood, this amendment, ratified in February 1913, permits Congress to lay and collect taxes on incomes from whatever source derived." Proposed by a Republican president, William Howard Taft, but commonly blamed on -- or credited to -- his Democratic successor, Woodrow Wilson, it was promptly denounced by unhappy members of both parties. Only in 1862 did Congress, facing Civil War expenses, impose a federal income tax. There were two marvelous things about this Civil War income tax. One was that you declared your own income. The second was that it was abolished after 10 years. The main reason this Civil War income tax disappeared was not that the government felt it no longer needed the money (alas, this is never true). The tax was lifted because wealthy Northeast manufacturers, the war's major taxpayers, possessed the congressional clout to replace income taxes with protective tariffs that shielded their manufactured goods. In 1894, [a] new income tax became law, only to be declared unconstitutional one year later. When the 16th Amendment was first put into practice, it would indeed be the "rich man's tax," both sides predicted. With generous deductions and a $3,000 exemption (about $55,000 today), most people didn't feel a thing. Best of all, the instructions were only one page long. Soon, of course, all this changed, in ways that nobody, pro-tax or con, could have foreseen.