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:
“No man is by nature the property of another. The defendant is, therefore, by nature free.”
—Samuel Johnson (1709–1784)
“As I went about with my father when he collected taxes, I knew that when taxes were laid some one had to work to earn the money to pay them.”
—Calvin Coolidge (1872–1933)