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:
“In the Greek cities, it was reckoned profane, that any person should pretend a property in a work of art, which belonged to all who could behold it.”
—Ralph Waldo Emerson (1803–1882)
“...if I were to be murdered I would not want my murderer executed. I would not want my death avenged. Especially by government—which can’t be trusted to control its own bureaucrats or collect taxes equitably or fill a pothole, much less decide which of its citizens to kill.”
—Helen Prejean (b. 1940)