It was the 17th Amendment that gave the Government the right to levy a Federal Income Tax--which Wilson did in 1913.
HOWEVER, Lincoln instituted a Federal Income Tax back in the 1860s--AS USUAL, Lincoln was not a man to let the Constitution get in his way when he wanted to do something.
Which President described his Administration as "The New Frontier"?
"I say YOU'RE the CUTEST one. No, I say YOU'RE the CUTEST One. And we go on like that from dawn to three."