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US Constitution study guide: Difference between revisions
→Section 9. (Enumerated limits on the powers of Congress)
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* i.e., making illegal an action that was previously legal and enforcing the new law against old actions.}}''' shall be passed. | * i.e., making illegal an action that was previously legal and enforcing the new law against old actions.}}''' shall be passed. | ||
No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken. | No '''{{#tip-text:Capitation, or other direct, Tax|Capitation or "direct" Tax | ||
* = taxes laid directly on citizens without any specific reason such as income or property | |||
* the Constitution here requires that any direct tax be apportioned across the states based on population | |||
* the limitation was ruled by the Supreme Court in 1895 ("Pollock v Farmers' Loan & Trust") to prohibit a direct tax on incomes | |||
* the 16th amendment removed this limitation and allowed for a federal tax on individual incomes}}''' shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken. | |||
No Tax or Duty shall be laid on Articles exported from any State. | No Tax or Duty shall be laid on Articles exported from any State. | ||