Quote:
Phoenix-D said:
"The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;"
All that says is the tax law can't vary from state to state.
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The clause at issue is this:
Section 9, Article 4. No capitation, or other direct tax shall be laid unless in proportion to the census or enumeration herein before directed to be taken.
<<"Capitation" means 'head tax' or tax on individuals. Supposedly this was altered by 16th Amendment, but a Supreme Court decision claims otherwise.>>
16th Amendment
Passed by Congress July 2, 1909. Ratified February 3, 1913.
The Congress shall have power to lay and collect taxes on incomes, from whatever sources derived, without apportionment among the several States, and without regard to any census or enumeration.
Notice that the 16th Amendment
does not mention "capitation" -- that is, direct taxes on individuals. So, maybe the Supreme Court was right?