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:
“Open the doors of opportunity to talent and virtue and they will do themselves justice, and property will not be in bad hands.”
—Ralph Waldo Emerson (1803–1882)
“Note, besides, that it is no more immoral to directly rob citizens than to slip indirect taxes into the price of goods that they cannot do without.”
—Albert Camus (1913–1960)