INTERNAL REVENUE TAXATION 
oe re Fm: 
CONSTITUTIONAL PROVISIONS REGARDING TAXATION 
Art. I. Sec. 2. Cl. 3: “* * * (direct taxes shall be apportioned among the 
several States * * * according to their respective numbers * * *” 
Art, I. Sec. 8 Cl. 1: “The Congress shall have power to lay and collect 
faxes, duties, imposts, and excises * * #*; but all duties, imposts, and 
axcises shall be uniform throughout the United States.” 
Art. I. Sec. 9. C1. 4: “No capitation, or other direct, tax shall be laid, 
unless in proportion to the census or enumeration hereinbefore directed to be 
taken.” 
Art. I. Sec. 9. Ol. 5: “No tax or duty shall be laid on articles exported from 
any State.” 
Art. I. Sec. 10. Ol. 2: “ No State shall, without the consent of the Congress, 
ay any impost or duties on imports or exports, except what may be absolutely 
necessary for executing its inspection laws: and the net produce of all duties 
and imposts, laid by any State on imports or exports, shall be for the use of 
the Treasury of the United States; and all such laws shall be subject to the 
revision and control of the Congress.” 
Am. Art. XVI: “The Congress shall have power to lay and collect taxes on 
incomes, from whatever source derived, without apportionment among the 
several States, and without regard to any census or enumeration.” 
Am. Art. XVIII: “ SecrioN 1. After one year from the ratification of this 
article the manufacture, sale or transportation of intoxicating liquors within, 
the importation thereof into, or the exportation thereof from the United States 
and all territory subject to the jurisdiction thereof for beverage purposes is 
hereby prohibited. 
“ SEC. 2. The Congress and the several States shall have concurrent power to 
snforce this article by appropriate legislation. 
“ Sec. 3. This article shall be inoperative unless it shall have been ratified as 
an amendment to the Constitution by the legislatures of the several States, as 
provided in the Constitution, within seven years from the date of the submission 
hereof to the States by the Congress.” 
POWER OF CONGRESS : 
The Congress shall have power to lay and collect taxes, duties, imposts, and 
excises, to pay the debts and provide for the common defense and general 
welfare of the United States; but all duties, imposts, and excises shall be uni- 
form throughout the United States. (Constitution of the United States, Art. I, 
sec. 8; McGuire v. Commonwealth, 3 Wall., 887; Pervear v. Commonwealth, 5 
Wall., 533; Collector v. Day, 11 Wall., 113, 13 Int. Rev. Rec., 141; United States 
v. Singer, 15 Wall, 111, 17 Int. Rev. Rec., 9; Scholey v. Rew, 23 Wall,, 331.) 
A general power is given to Congress to lay and collect taxes of every kind or 
nature without any restraint, except only on exports; but two rules are pre- 
scribed for their government, namely, uniformity and apportionment. Three 
kinds of taxes, to wit, duties, imposts, and excises by the first rule, and capita- 
don. 2 ier direct taxes, by the second rule. (Hylton ». United States, 3 Dall, 
~1%3. 
The power of Congress to tax is a very extensive power. It is given in the 
Constitution with only one exception, and only two qualifications. Congress can 
not tax exports, and it must impose direct taxes by the rule of apportionment, 
and indirect taxes by the rule of uniformity. Thus limited, and thus only, it 
reaches every subject, and may be exercised at discretion. (License Tax Cases, 
5 Wall., 463, 6 Int. Rev. Rec., 36.)