Page:United States Statutes at Large Volume 53 Part 1.djvu/587

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Part HI-Provisions of the Constitution Relating to Taxation Art. 1, sec. 2, cl. 3 . Representatives and direct Taxes shall be appor- tioned among the several States which may be included within this Union, according to their respective Numbers, which shall be deter- mined by adding to the whole Number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, three fifths of all other Persons. 1 Art. 1, sec. 8, cl. 1. The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and pro- vide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform through- out the United States. Art. 1, sec. 9, cl. 4 . No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken. Art. 1, sec. 9, cl. 5 . No Tax or Duty shall be laid on Articles exported from any State. Art. 1, sec. 10, cl. 2 . No State shall, without the Consent of the Congress, lay any Imposts or Duties on Imports or Exports, except what may be absolutely necessary for executing it's 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 Controul of the Congress. Am. art. XV1. The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportion- ment among the several States, and without regard to any census or enumeration. I The part of this clause relating to the mode of apportionment of Representatives among the several States was amended by the fourteenth amendment, section 2, and as to taxes on incomes, by the sixteenth amendment, which is quoted above. LXXXI 98907 0 -39-F. i%-88