On February 3, 1913, the 16th amendment to the Constitution was ratified. In case you were sleeping in history class, that is the amendment that granted Congress the authority to levy taxes on income.

Despite rumors to the contrary, church bells did not ring throughout the land, and no dancing in the street was reported. If my calculations are correct, this is the 100th anniversary of U.S. Citizens having to pay federal income tax.

It has been said that taxes are the price we pay for living in a civilized society. If that is true, then most of us deserve a big, fat refund.