Income Tax Amendment Not Ratified
Here is the information I looked up on the topic (It has little/nothing to do with Ohio):
The ratification required by at least 36 states – three-fourths of the 48 states then in existence – has to be identical to the amendment passed by Congress. Benson cites federal documents affirming that for state approval to be acceptable, neither words nor punctuation can be changed. And the states may not violate their own state constitutions in ratifying the amendment.
Of the 48 states, here’s the story:
Eight states (Rhode Island, Utah, Connecticut, New Hampshire, Kentucky, Florida, Virginia and Pennsylvania) did not approve or ratify the amendment.
Texas and Louisiana were forbidden by their own state constitutions to empower the federal government to tax.
Vermont and Massachusetts rejected the amendment with a recorded vote count, and only later declared it passed without a recorded vote after the amendment was declared ratified by Knox.
Tennessee, Ohio, Mississippi, California and Washington violated their state constitutions in their ratification procedures.
Minnesota did not send any copy of its resolution to Knox, let alone a signed and sealed one, as required.
And Oklahoma, Georgia and Illinois made unacceptable changes in wording. (Some of the above states also made such changes, in addition to their other unacceptable procedures.)
Take 48 states, deduct these 21, and you have proper ratification by only 27 states – far less than the required 36.