Source: http://www.taxhistory.com/crs/06.html
Timestamp: 2019-04-19 06:16:42+00:00

Document:
A. Did the President sign the resolution which became the Sixteenth Amendment?
President Taft did not sign the resolution which became the Sixteenth Amendment to the Constitution of the United States.
The Supreme Court ruled in 1798 that resolutions of Congress proposing amendments to the Constitution need not be submitted to the President.16 Therefore, the failure of President Taft to sign the proposed amendment has no effect upon the constitutionality or legality of the Sixteenth Amendment.
B. Do clerical errors in the ratifying resolutions of the various state legislatures negate the ratification of the Sixteenth Amendment?
The Sixteenth Amendment became part of the Constitution of the United States in 1913 when certified by the Secretary of State, Philander C. Knox.17 Recently it has been alleged by several defendants in tax litigation that the Sixteenth Amendment is not properly part of the Constitution because it was improperly ratified by a number of states, in that the ratification resolutions of these states contained variations from the resolution enacted by Congress in punctuation, capitalization, and/or spelling.
16 Hollingsuworth v. Virginia, 3 US. 378 (1798). This case involved the Bill of Rights, which had been referred to the States without having been presented to President Washington.
17 38 Stat. 785 (1913).
18 Act of April 20, 1818, ch. 80, § 2, Rev. Stat. § 205 (2d ed. 1878)(amended version codified at 5 U.S.C. § 160 (1940))(repealed Oct. 31,1951); current version, as amended, at 1 U.S.C. § 106b.
19 Leser v. Garnett, 258 U.S. 130 (1922).
21 148 U.S. 649 (1892).
23 Leser v. Gannett, 268 US.130,137 (1922).
24 369 U.S. 186 (1962).

References: v. 
 § 2
 § 205
 § 160
 § 106
 v. 
 v.