It also restored a federal income tax for the first time since 1872 (the federal government had also adopted an income tax in the 1890s, but that tax had been struck down by the Supreme Court before taking effect). The Revenue Act of 1913 imposed a one percent tax on incomes above $3,000, with a top tax rate of six percent on those earning more than $500,000 per year. Approximately three percent of the population was subject to the income tax. By January 16, 1919, the Eighteenth Amendment had been ratified by 36 of the 48 states it needed. On October 28, 1919, Congress passed enabling legislation, the Volstead Act, to enforce the Eighteenth Amendment. Wilson felt Prohibition was unenforceable, but his veto of the Volstead Act was overridden by Congress. Prohibition began on January 16, 1920; the manufacture, importation, sale, and transport of alcohol were prohibited, except in specific cases (such as wine used for religious purposes).