direct tax clauses
Direct Tax Clauses. The provisions in the U.S. Constitution requiring direct taxes to be apportioned among the states according to their respective numbers (U.S. Const. art. I, § 2, cl. 3) and prohibiting capitation or other direct taxes except in proportion to the census (U.S. Const. art. I, § 9, cl. 4). • An additional provision of Article I, § 2 concerning computation of taxes is affected by § 2 of the Fourteenth Amendment, and both clauses are affected by the Sixteenth Amendment concerning income taxes.
