Direct Taxes and Constitutional Representation

The Framers of the Constitution expected the government to rely principally on indirect taxes and found direct taxes to be profoundly unpopular. The Framers affixed the rule of apportionment for direct taxes with the census in proportion to suffrage and Representation, along with the power of the purse, being one of the most important and potent powers of the government.

The Revenue of the State is the State. ~ Edmund Burke

"The great object of the Constitution was, to give Congress a power to lay taxes, adequate to the exigencies of government; but they were to observe...the rule of apportionment, according to the census, when they laid any direct tax. " Hylton v. United States, 3 U.S. (3 Dall.) 171, 173 (1796) (opinion of Chase, J.)

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