Direct Taxes and the Founders’ Originalism
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.
The Constitutional Line on Direct Taxes
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.”
More Evidence that “Direct Taxes” include Levies on Wealth and Income
In light of the evidence, it is astounding that confusion over the Constitution’s categories of direct and indirect taxes still persists.
Moore v. United States and the Uncertainty About “Direct” and “Indirect” Taxes
Some commentators have been building on the prevailing uncertainty to argue that wealth taxes are indirect and therefore need not be apportioned.
Wealth Taxes and the Direct-Indirect Tax Controversy
A law imposing a federal wealth tax would be unconstitutional unless the projected revenue was apportioned among the states by population.
Understanding the Constitution: Income taxes, other taxes & the 16th Amendment
Congress could impose income taxes before the 16th amendment.
Elizabeth Warren’s wealth tax is unconstitutional—and why you shouldn’t believe law professors’ claims to the contrary
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.
What Is Tonnage?
Article I, Section 10, Clause 3 (I-10-3) of the Constitution forbids states from imposing any “Duty of Tonnage” without the consent of Congress. During the Founding Era, tonnage was a levy imposed on the cargo capacity of ships entering or leaving harbors. As the Constitution’s words indicate, it was a species in a larger class […]
