It Must Do So, I
Think I Am Justified In Saying; But Its Power Of Doing This Is So
Hampered
By constitutional enactment, that it would seem that the
Constitution as regards this heading must be altered before any
scheme
Can be arranged by which a moderately just income tax can be
levied and collected. This difficulty I have already mentioned, but
perhaps it will be well that I should endeavor to make the subject
more plain. It is specially declared: "That all duties, imposts,
and excises shall be uniform throughout the united States." And
again: "That no capitation or other direct tax shall be laid, unless
in proportion to the census or enumeration hereinbefore directed to
be taken." And again, in the words before quoted: "Representatives
and direct taxes shall be apportioned among the several States which
shall be included in this Union, according to their respective
numbers." By these repeated rules it has been intended to decree
that the separate States shall bear direct taxation according to
their population and the consequent number of their Representatives;
and this intention has been made so clear that no direct taxation
can be levied in opposition to it without an evident breach of the
Constitution. To explain the way in which this will work, I will
name the two States of Rhode Island and Iowa as opposed to each
other, and the two States of Massachusetts and Indiana as opposed to
each other. Rhode Island and Massachusetts are wealthy Atlantic
States, containing, as regards enterprise and commercial success,
the cream of the population of the United States.
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