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.
Clearing Up the Confusion About the Constitution’s Term “Direct Taxes”
Misunderstanding the Constitution’s term “direct tax” led the Supreme Court to erroneously uphold Obamacare. Next, it might lead to a new federal wealth tax.
The Supreme Court Was Wrong About Taxes
The Constitution’s crucial distinction between “direct” and “indirect” taxes was well-understood by the Founders, but due to lack of scholarly guidance the Supreme Court often has gotten the distinction wrong.
Learn About Chief Justice John Marshall from Rob Natelson’s New Audio Series
Was Marshall really a model for liberal activist justices? Learn the truth in this audio series.
The Supreme Court’s Trademark Case and the First Amendment: Carrying History Too Far
The court reached the right conclusion, but it erred in two ways.
The Great John Marshall, Part 4
Marshall was not part of the “living constitution” project. He sought to interpret the Constitution according to “the intention of its makers.”
The Great John Marshall, Part 3
There has been a effort in the law schools—and at times in the Supreme Court—to appropriate Marshall as a model for liberal activism.
It’s a “Convention of the States”—Three More Founding-Era Documents Confirm It
Three new North Carolina documents from the Founding confirm that an amendments convention is a “convention of the states.”
The Great John Marshall: Part 1
John Marshall helped secure adoption of the Constitution.
