The tax was eliminated in 1892, but the office of the IRS remained in the Department of Revenue. Several subsequent court cases put the very existence of the IRS in jeopardy, so in 1909 the Congress passed the 16th Amendment to our Constitution which authorizes the federal government to levy such taxes, but it must do so uniformly among the several states. It was ratified in 1913. In 1943 during World War II, the withholding tax was instituted to allow two years’ taxes being obtained in one calendar year when it began. This was done to support our massive war effort.

During World War I the federal tax was 2 percent of income, and after 1918 it was intended to be sent to states which needed help keeping themselves solvent. Since there were few federal programs, there was no need for any substantial amount to be collected. However, with the onset of the Great Depression and the election of Franklin Roosevelt, the basic role of the federal government, in relation to the people, changed forever.

Revenues today are measured in the trillions and have become a prime political issue in every election. The key political issue is always who should pay what to finance federal programs and functions. The issue usually revolves around three basic economic classes of citizens: the wealthy, the middle class and the poor. Since income taxes began in 1861, this country has always taxed on a progressive basis, which means a higher percentage for the wealthy, less for the middle class and none for the poor. Most people accept this as both reasonable and fair.

Whenever I got into a discussion on this subject with citizens while I was in office, the overall argument was the same. We should tax the rich people more; they’re not paying enough and are getting away with murder. Probably the most repeated statement that I would hear was, "The rich people should be paying their fair share." Now that sounds like a reasonable statement, and I agree. I assume that most of you do, too.

The problem, however, is agreeing on what percentage is the "fair share." When I began pursuing that specific number, the answers were quite a spread. So what were the facts for this past year’s collection? Remember, President Bush’s tax changes were characterized as helping only his wealthy friends. Is that true? Let us look.

I think we would agree that those who earn $200,000 a year or more are rich. Some 2 percent of the people are fortunate enough to be in that category. According to the most recent revenue figures released, that 2 percent of our population paid 50 percent of the taxes. Is that excessive, fair or too little? The bottom half of all earners paid just 3 percent of the tax revenues. The so-called middle class, or the remaining 48 percent of taxpayers - which includes most of those reading this column - paid the remaining 44 percent of the taxes.

Only you, individually, can decide if we tax the rich enough or not. By the way, since the tax changes, the wealthy have paid more, not less, as we’ve been told over and over. If you say something often enough it will be believed, even though it’s not true. Here is a case in point. Also, taxes are reversed for those who have incomes below $25,000. They get more in return than anything they pay in taxes.

The next time anyone says that the rich should pay their fair share, please ask them how much that should be and see if they know they already pay half the taxes.

(Lee Sherman Dreyfus is a former Wisconsin governor who lives in Waukesha. His column runs Thursdays in The Freeman.)