evolve - undergo development or evolution; Modern man evolved a long time ago speciate, differentiate, specialise, specialize - evolve so as to lead to a new species or develop in a way most suited to the environment. derive - come from; The present name derives from an older form
The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on Census results.
In 1824 Chief Justice John Marshall described in an obiter dictum a further view on the limits on the General Welfare Clause in Gibbons v. Ogden: Congress is authorized to lay and collect taxes, &c. to pay the debts and provide for the common defence and general welfare of the United States. ... Congress is not empowered to tax for those purposes which are within the exclusive province of the States.