This was a comment from "BerlinWallCrosser", and I thought it was something worthwhile we should dig on. First I'd heard of it!!
Posting now because I'm headed out for the day and wanted to get some eyes on this. If true, this is MASSIVE. Berlin said we could verify the number of states - so perhaps y'all would like to pick this ball up and run with it? ;)
https://en.wikipedia.org/wiki/Sixteenth_Amendment_to_the_United_States_Constitution#Ratification
"Ratification (by the requisite 36 states) was completed on February 3, 1913, with the ratification by Delaware.
The amendment was subsequently ratified by the following states, bringing the total number of ratifying states to forty-two[38] of the forty-eight then existing:
The legislatures of the following states rejected the amendment without ever subsequently ratifying it:
The legislatures of the following states never considered the proposed amendment:
This is the rest of BerlinWallCrosser's comment: