Claim: The Revenue Act of 1926 imposed an inversely proportional increase of the two tax rates (normal rate and surtax rate) to the net income.
Evidence: A normal tax and a surtax were levied against the net income of individuals as shown in the following table. 0 1.5 4,000 3 8,000 5 10,000 6 14,000 7 16,000 8 18,000 9 20,000 10 22,000 11 24,000 12 28,000 13 32,000 14 36,000 15 40,000 16 44,000 17 48,000 18 52,000 19 56,000 20 60,000 21 64,000 22 70,000 23 80,000 24 100,000 25