Property Taxes and Capitations
Nothing in the Sixteenth Amendment or in Brushaber (and the other cases interpreting the tax provisions of the U.S. Constitution) changes the general rule that direct taxes are still required to be apportioned among the states by population. For example, if the US Congress were to enact a national property tax (a property tax or other tax by reason of its ownership) or a national capitation (a poll tax or head tax), such taxes would be required to be apportioned.
Read more about this topic: Brushaber V. Union Pacific Railroad
Famous quotes containing the words property and/or taxes:
“It is a well-settled principle of the international code that where one nation owes another a liquidated debt which it refuses or neglects to pay the aggrieved party may seize on the property belonging to the other, its citizens or subjects, sufficient to pay the debt without giving just cause of war.”
—Andrew Jackson (1767–1845)
“The goof man, in dealing with his people, taxes them with luxury.”
—Ralph Waldo Emerson (1803–1882)