The statesmen who wrote the Constitution were fully aware of the dangers to
liberty in allowing a central government to impose taxes directly upon
individuals or upon property.
The framers of the Constitution included not one, but two limitations in
the Constitution that forbid the federal government to impose any direct
taxes upon individuals or upon property. All direct taxes are required to be
"apportioned," which means that they must be laid upon the state governments
in proportion to each states population. Another words, if one person owes
$10, all persons owe $10 not $10,000 or $100,000.
The limitations forbidding direct taxation of individuals are found first
in Article 1, Section 2, Clause 3, which states: "Representatives and direct
Taxes shall be apportioned among the several States which may be included
within this Union, according to their respective Numbers..." and again in
Article 1, Section 9, Clause 4, which states: "No Capitation, or other
direct Tax shall be laid, unless in Proportion to the Census or Enumeration
here in before directed to be taken." These basic sections of the
Constitution have never been repealed or amended.
The Constitution still
forbids direct taxation of individuals and property.
