If the Framers had believed the Constitution would be construed by any rules other than those then prevailing, they would have worded it very differently.
Direct Taxes and the Founders’ Originalism Read More »
Although some judges and other writers have been confused about direct and indirect taxes, when the Constitution was adopted the definitions were, as John Marshall said, “clearly understood.”
The Constitutional Line on Direct Taxes Read More »
In light of the evidence, it is astounding that confusion over the Constitution’s categories of direct and indirect taxes still persists.
More Evidence that “Direct Taxes” include Levies on Wealth and Income Read More »
Some commentators have been building on the prevailing uncertainty to argue that wealth taxes are indirect and therefore need not be apportioned.
Moore v. United States and the Uncertainty About “Direct” and “Indirect” Taxes Read More »
A law imposing a federal wealth tax would be unconstitutional unless the projected revenue was apportioned among the states by population.
Wealth Taxes and the Direct-Indirect Tax Controversy Read More »
Congress could impose income taxes before the 16th amendment.
Understanding the Constitution: Income taxes, other taxes & the 16th Amendment Read More »
The fact that many of America’s law schools are one-sided political hothouses further encourages leftist passion at the expense of curiosity and care.
Article I, Section 10, Clause 3 (I-10-3) of the Constitution forbids states from imposing any “Duty of Tonnage” without the
