 sgtdmski wrote: Quote: |
The Constitution did not give the Congress the power to lay a direct tax.
| Of course it did: Article 1 § 9 c4 sgtdmski wrote: Quote: |
However, the 16th Amendment granted the Goverment the power to collect an income tax without regards to apportionment.
| And the Supreme Court declared, in a unanimous opinion, that because the "income tax" was "without regards to apportionment", it was an excise tax, in the category of the indirect tax. sgtdmski wrote: Quote: |
The Supreme Court was correct in ruling that the 16th Amendment did not grant the government any new taxing powers, Congress always had the right to lay and collect taxes. The 16th Amendment removed the requirement for apportionment. Apportionment would require the individuals of a state to pay a percentage equal to their percentage of population of the Country.
| Direct taxes are not laid upon the individual. They are laid upon the States. |