Taxation and the U.S. Constitution - Article I, Section 9, Clause 4

At tonight's Constitution Study in Temecula, California, we went over taxation, and the U.S. Constitution.

Constitutionally, the federal government has the power to impose taxes. However, income tax is not withing the realm of their original intention.

There are a number of tax clauses in the Constitution.

The Constitution divides all taxes into two classes: direct and indirect. Article I, Section 8, Clause 1 grants the federal government its power to impose taxes, irrespective of the name of the tax:

“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.”

Those taxes are limited by Article I, Section 2, Clause 3:

“Representatives and direct Taxes shall be apportioned among the several States….”

And Article I, Section 9, Clause 4:

“No Capitation, or other direct Tax, shall be laid, unless in Proportion to the Census or Enumeration….”

According to the Constitution, direct taxation requires that such taxes are applied according to the rule of apportionment. Indirect taxes are required to be levied according to the rule of uniformity. The direct taxes were applied to the States, and then the States applied the tax to the people. If the federal government needed a certain number of dollars, the total amount would be broken up, and the greater percentages would be paid by the more populous states. The downfall of such a system, however, is that States of similar populations may not be equal in wealth, therefore placing the less wealthy States at a disadvantage.

The Founding Fathers feared the use of direct taxes so they created a system to discourage the use of direct taxation.

Most of the revenue for the federal government, in the beginning, was gained through indirect taxes: imposts, duties and excises.

Want to learn more? Join us every Thursday Night in Temecula, California at Faith Armory, 27498 Enterprise Cir. W. (6 pm to 7 pm).

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