The Taxing Power: A Reference Guide to the United States Constitution
This full-scale treatment of the subject is a timely reminder that the national taxing power is not absolute. In the last decade the Supreme Court has begun to see the Export Clause as an important factor in taxation. This has opened the door for other limitations to be considered, making this work of utmost importance in the study of taxation. |
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Contents
| 5 | |
| 12 | |
| 22 | |
| 30 | |
| 37 | |
| 43 | |
| 51 | |
The Sixteenth Amendment Today | 103 |
The Export Clause | 135 |
New Life for Old Cases | 146 |
Is the Export Clause Really Unique? | 158 |
The Rest of the Story | 165 |
Taxing Issues Under Other Constitutional Doctrines and Provisions | 174 |
Requisitions and the Constitution | 194 |
Notes to Part II | 201 |
BIBLIOGRAPHIC ESSAY | 217 |
The Supreme Court and the Meaning of Incomes | 109 |
What Is Left of Apportionment? Direct Taxes | 121 |
Taxes That Are Not Indirect | 128 |
TABLE OF CASES | 223 |
Common terms and phrases
applied apportioned apportionment rule argued authority base burden capitation Chapter characterized charge clear Compensation conception concluded Cong Congress congressional considered constitutional consumption Convention debates decided decision define determine direct taxes Direct-Tax Clauses discussed duty effect enacted example excise exempt Export Clause fact Farrand federal Federalist founders Hamilton Hylton important imposed income tax indirect intended interest interpreted issue James judges judicial July June Justice language least levy limitations Macomber Madison matter meaning ment national government noted original particular Pollock population possible principles Professor proposed proposition provisions question quoted raise ratifying reason Records reference requisitions result revenue seemed Senator Sixteenth Amendment slaves Stat statute suggested Supreme Court taking taxation taxes on incomes taxing power term thought tion understanding understood Uniformity Uniformity Clause United wealth York
Popular passages
Page 17 - ... in proportion to the value of all land within each state, granted to or surveyed for any Person, as such land and the buildings and improvements thereon shall be estimated according to such mode as the united states in congress assembled, shall from time to time, direct and appoint. The taxes for paying that proportion shall be laid and levied by the authority and direction of the legislatures of the several states within the time agreed upon by the united states in congress assembled.
Page 17 - All charges of war, and all other expenses that shall be incurred for the common defense or general welfare, and allowed by the United States in Congress assembled, shall be defrayed out of a co.mmon treasury...
Page 24 - It is a signal advantage of taxes on articles of consumption, that they contain in their own nature a security against excess. They prescribe their own limit ; which cannot be exceeded without defeating the end proposed, — that is, an extension of the revenue. When applied to this object, the saying is as just as it is witty, that, " in political arithmetic, two and two do not always make four.
Page 120 - It is the essence of any system of taxation that it should produce revenue ascertainable, and payable to the government, at regular intervals. Only by such a system is it practicable to produce a regular flow of income and apply methods of accounting, assessment, and collection capable of practical operation.
Page 169 - Madison, who became satisfied that striking out the words would not disable the government from the use of public notes, so far as they could be safe and proper, and would only cut off the pretext for a paper currency, and particularly for making the bills a tender, either for public or private debts.
Page 41 - What is the distinction between direct and indirect taxes? It is a matter of regret that terms so uncertain and vague in so important a point are | to be found in the Constitution. We shall seek in vain for any antecedent settled legal meaning to the respective terms. There is none. We shall be as much at a loss to find any disposition of either which can satisfactorily determine the point.
Page 46 - Ordinarily all taxes paid primarily by persons who can shift the burden upon some one else, or who are under no legal compulsion to pay them, are considered indirect taxes ; but a tax upon property holders in respect of their estates, whether real or personal, or of the income yielded by such estates, and the payment of which cannot be avoided, are direct taxes.
Page 87 - Although there have been from time to time intimations that there might be some tax which was not a direct tax nor included under the words 'duties, imposts and excises,' such a tax for more than one hundred years of national existence has as yet remained undiscovered, notwithstanding the stress of particular circumstances has invited thorough investigation into sources of powers,
Bibliographic information
| Title | The Taxing Power: A Reference Guide to the United States Constitution Gale virtual reference library Issue 11 of Reference guides to the United States Constitution, ISSN 1539-8986 |
| Author | Erik M. Jensen |
| Publisher | Greenwood Publishing Group, 2005 |
| ISBN | 031331229X, 9780313312298 |
| Length | 234 pages |
| Subjects | › Law / Constitutional |
| Export Citation | BiBTeX EndNote RefMan |