what is the only legal direct tax which was passed by the sixteenth amendment to the constitution
The 16th Amendment substantiates that the classification of a tax as âdirectâ or âindirectâ is irrelevant; this amendment states that a Federal income tax can be collected without regard to an individual stateâs respective population or gross amount of income.16th Amendment Facts.he 16th Amendment substantiates that the classification of a tax as âdirectâ or âindirectâ is irrelevant; this amendment states that a Federal income tax can be collected without regard to an individual stateâs respective population or gross amount of income.