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 […]