In an 8–0 decision (Justice James Clark McReynolds did not participate in the decision), the Court held, in an opinion written by Chief Justice Edward Douglass White, that the Sixteenth Amendment removes the requirement that income taxes be apportioned among the states according to population (, clause 4 of the U.S. Constitution). The Revenue Act of 1913, imposing income taxes that are not apportioned among the states according to each state's population, is constitutional. The Court stated: "...there can be no dispute that there was power by virtue of the Amendment during that period to levy the tax, without apportionment, and so far as the limitations of the Constitution in other respects are concerned, the contention is not open..."