▁and ▁collect ▁tax es ▁on ▁income . ▁Specifically , ▁the ▁app ort ion ment ▁constraints ▁del ine ated ▁in ▁Article ▁ 1 , ▁Section ▁ 9 , ▁Cla use ▁ 4 ▁have ▁been ▁removed ▁by ▁this ▁am end ment , ▁which ▁also ▁over turn ed ▁an ▁ 1 8 9 5 ▁Supreme ▁Court ▁decision , ▁in ▁ ▁Pol lock ▁v . ▁Farm ers ' ▁Lo an ▁& ▁Trust ▁Co ., ▁that ▁declared ▁an ▁un app ort ioned ▁federal ▁income ▁tax ▁on ▁r ents , ▁divid ends , ▁and ▁interest ▁un const itution al . ▁This ▁am end ment ▁has ▁become ▁the ▁basis ▁for ▁all ▁subsequent ▁federal ▁income ▁tax ▁legisl ation ▁and ▁has ▁greatly ▁expanded ▁the ▁scope ▁of ▁federal ▁tax ing ▁and ▁sp ending ▁in ▁the ▁years ▁since . ▁ ▁The ▁E igh teenth ▁Am end ment ▁( 1 9 1 9 ) ▁prohib ited ▁the ▁making , ▁transport ing , ▁and ▁s elling ▁of ▁alco hol ic ▁be ver ages ▁nation wide . ▁It ▁also ▁author ized ▁Congress ▁to ▁en act ▁legisl ation ▁enfor cing ▁this ▁prohib ition . ▁A do pt ed ▁at ▁the ▁ur ging ▁of ▁a ▁national ▁temper ance ▁movement , ▁pro ponents ▁believed ▁that ▁the ▁use ▁of ▁alco hol ▁was ▁reck less ▁and ▁destruct ive ▁and ▁that ▁prohib ition ▁would ▁reduce ▁crime ▁and ▁cor ruption , ▁solve ▁social ▁problems , ▁decrease ▁the ▁need ▁for ▁w elf are ▁and ▁pr isons , ▁and ▁improve ▁the ▁health ▁of ▁all ▁Americans . ▁During ▁prohib ition , ▁it ▁is ▁estimated ▁that ▁alco hol