Legal Question in Constitutional Law in Kansas

Re: It is about 16th Amendment

Your premise is incorrect. 42 of the 48 states then in existence ratified the Sixteenth Amendment.

Amending the Constitution requires ratification by the legislatures of 3/4 of the states. The Sixteenth Amendment was adopted while there were 48 states, so the magic number was 36 (it is now 37). The 36th, 37th and 38th (Delaware, New Mexico and Wyoming, though I don't know in what order) states to ratify it all did so on February 3, 1913. The federal government officially recognized its ratification on February 25, 1913, by which point two more states had ratified it. Another two did so during the first week of March.