The lecture and reading passage hold different positions respectively, on the issue of the income tax of America. The lecture's argument is formed around many points that are directly contrast to the materials in the reading passage.
First off, the reading passage argues that the income tax was needed to be legislated because the government had to fund their army and the war cost. However, the lecture refutes this point by claiming that the revenue from the income tax comprised less than 3 percent of the war expense. On the other hand, luxury taxes such as alcohol and cigarettes mainly funded the war expense.
Also, the reading passage suggests that the legislation of the income tax was a progressive movement due to its fairness. In detail, they used graduated rate system to unburden the poor. In contrast, the lecture refutes this point by claiming that the income tax had an aspect of discrimination because upper classes protested that the measure was like punishment for success, and against American spirit and democracy. That is, according to them, the income tax tried to shoulder the burden of war cost unjustly to the rich.
Lastly, the reading passage claims that the income tax served a beneficial function in giving control to the federal government. Since America was in the time of crisis, centralized system was required. On the other hand, the lecture counters this point by claiming that the federal governemtn wielded unnecessarily overwhelming power becuase of the income tax. This is attributed to the reason that the government had to get individual's financial information in order to gain credible information which will function as a basis for graduated rate system. In this process, people's private right possibly could be confined and violated. Also, the government utilized exccessive ways to impose the income tax such as jails and armed tactics.
In conlusion, although the reading passage presents three aspects with regard to the issue of the income tax, the lecture makes it clear that none of the points justifies the reading passage's suggestion.