24 January 1916

In Brushaber v. Union Pacific Railroad Co., the Supreme Court of the United States declares the federal income tax constitutional.

Brushaber v. Union Pacific Railroad Co. (240 U.S. 1) was a United States Supreme Court case that dealt with the constitutionality of the federal income tax imposed by the Revenue Act of 1913. Charles Brushaber, the plaintiff, argued that the income tax was unconstitutional because it violated the Constitution’s provisions regarding direct taxes.

The Supreme Court, in a unanimous decision, upheld the constitutionality of the income tax. The court held that the tax was an indirect tax and did not need to be apportioned among the states based on population, as direct taxes would have. This decision played a significant role in establishing the constitutionality of the federal income tax.

24 January 1862

Bucharest becomes the capital of Romania.

The 1859 ascendancy of Alexandru Ioan Cuza as prince of both Moldavia and Wallachia under the nominal suzerainty of the Ottoman Empire united an identifiably Romanian nation under a single ruler. On 5 February 1862 24 January Old Style the two principalities were formally united to form the Principality of Romania, with Bucharest as its capital.

On 23 February 1866 a so-called Monstrous coalition, composed of Conservatives and radical Liberals, forced Cuza to abdicate. The German prince Charles of Hohenzollern-Sigmaringen was appointed as Prince of Romania, in a move to assure German backing to unity and future independence. He immediately adopted the Romanian spelling of his name, Carol, and his descendants would rule Romania until the overthrow of the monarchy in 1947.

Following the Russo-Turkish War of 1877–1878, Romania was recognized as an independent state by the Treaty of Berlin, 1878 and acquired Dobruja, although it was forced to surrender southern Bessarabia to Russia. On 15 March 1881, as an assertion of full sovereignty, the Romanian parliament raised the country to the status of a kingdom, and Carol was crowned as king on 10 May.

The new state, squeezed between the Ottoman, Austro-Hungarian, and Russian Empires, with Slavic populations on its southwestern, southern, and northeastern borders, the Black Sea due east, and Hungarian neighbors on its western and northwestern borders, looked to the West, particularly France, for its cultural, educational, and administrative models.

Abstaining from the Initial Balkan War against the Ottoman Empire, the Kingdom of Romania entered the Second Balkan War in June 1913 against the Tsardom of Bulgaria. 330,000 Romanian troops moved across the Danube and into Bulgaria. One army occupied Southern Dobrudja and another moved into northern Bulgaria to threaten Sofia, helping to bring an end to the war. Romania thus acquired the ethnically-mixed territory of Southern Dobrudja, which it had desired for years.

In 1916 Romania entered World War I on the Entente side. Romania engaged in a conflict against Bulgaria but as a result Bulgarian forces, after a series of successful battles, regained Dobruja, which had been previously ceded from Bulgaria by the treaty of Bucharest and the Berlin congress. Although the Romanian forces did not fare well militarily, by the end of the war the Austrian and Russian empires were gone; governing bodies created in Transylvania, Bessarabia and Bukovina chose union with Romania, upheld in 1919 the Treaty of Saint-Germain and in 1920 by the Treaty of Trianon.

24 January 1742

Charles VII Albert becomes the Holy Roman Emperor.

Charles VII 6 August 1697 – 20 January 1745 was the prince-elector of Bavaria from 1726 and Holy Roman Emperor from 24 January 1742 until his death in 1745. A member of the House of Wittelsbach, Charles was the first person not born of the House of Habsburg to become emperor in over three centuries, though he was connected to that house both by blood and by marriage.

Early life and career
Charles Albert was born in Brussels, the son of Maximilian II Emanuel, Elector of Bavaria, and Theresa Kunegunda Sobieska, daughter of King John III Sobieski of Poland.

His family was split during the War of the Spanish Succession and was for many years under house arrest in Austria. Only in 1715 was the family reunited. After attaining his majority in August 1715, he undertook an educational tour of Italy from 3 December 1715 until 24 August 1716. In 1717, he served with Bavarian auxiliaries in the Austro-Turkish War of 1716–18.

On 5 October 1722, Charles Albert married Archduchess Maria Amalia of Austria, whom he had met at the imperial court in Vienna. She was the younger daughter of the late Joseph I, Holy Roman Emperor, and his wife Wilhelmine Amalia of Brunswick-Lüneburg. In 1725 Charles Albert visited Versailles for the wedding of Louis XV of France, and established firm contacts with the French court.

In 1726, when his father died, Charles Albert became Duke of Bavaria and a Prince-elector of the Holy Roman Empire. He maintained good relations both with his Habsburg relatives and with France, continuing his father’s policies. In 1729 he instituted the knightly Order of St George. That year, he also started building the Rothenberg Fortress.

24 January 2009

26 people die when Cyclone Klaus makes landfall near Bordeaux, France.

Klaus was a European windstorm or cyclone which made landfall over large parts of central and southern France, Spain and parts of Italy in January 2009. The storm was the most damaging since Lothar and Martin in December 1999.The storm caused widespread damage across France and Spain, especially in northern Spain.

The storm caused twenty-six fatalities, as well as extensive disruptions to public transport and power supplies, with approximately 1.7 million homes in southwest France and tens of thousands of homes in Spain experiencing power cuts. Severe damage to property and major forest damage was caused.Peak gusts were over 200 km/h; sustained winds of over 170 km/h were observed, which are hurricane-force winds.Thousands were evacuated from nearby housing estates in La Nucía, north of Benidorm in Alicante, as the Spanish Army helped to fight a forest fire, which was started by a felled electricity pylon. There were also forest fires in the region of Catalonia, while Spain put emergency services on high alert. Waves over 20 metres high were registered off the northern coast of Spain and dolphins were stranded on beaches in the region as a result of high winds. The storm left millions without electricity and fixed and mobile telephony.