Let's say its 1913, and the 16th Amendment proposal fails due to Democrats, progressive Republicans, and other groups unable somehow to cooperate successfully and manage to ratify the amendment. What is the result? How does the history and the life in the U.S. change without its existence?
 
The heat goes on the Supreme Court to overturn its earlier opposition. At some point, an income tax is inevitable, even without an amendment.
 
Not much? Pollack v. Farmers' Loan and Trust did not find all income taxes to be unconstitutional. Merely that some -- on dividends, interest, and rents -- were direct taxes that required apportionment. (And that, under the Revenue Act of 1894 had not been.) Congress keeps taking bites at that apple until it finds a way to try to tax those revenue streams in a Constitutionally-compliant manner even without the Sixteenth Amendment. (And keeps trying to ratify something like the Sixteenth Amendment until it gets done.)
 
If nothing gets done by WWI, I could picture the Court during or immediately after the war overturning its prior decision.
 
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