"A hand from Washington will be stretched out and placed upon every man's business; the eye of the Federal inspector will be in every man's counting house. The law will, of necessity, have inquisitorial features, it will provide penalties. It will create complicated machinery. Under it, businessmen will be hauled into courts distant from their homes. Heavy fines imposed by distant and unfamiliar tribunals will constantly menace the taxpayer. An army of Federal inspectors, spies, and detectives will descend upon the state. They will compel men of business to show their books and disclose the secrets of their affairs. They will dictate forms of bookkeeping. They will require statements and affidavits..."
Richard E. Byrd, Speaker of the Virginia House of Delegates, March 3, 1910, speaking against the ratification of the 16th Amendment