Now if we're talking necessity, there is one constant to life: Money makes the world go around. As governance becomes more expensive, it's natural that the Government requires more ways to require funds within reason. Also, a tax is already covered by the first Power granted in Article 1, Section 8, thusly the mention of the Necessary and Proper Clause regarding an income tax is more of a formality or justification rather than what allows it to happen. agree or disagree