Three things that states are specifically forbidden to do include no duties on imports without Congress' approval, no duty on tonnage, ships of war, or troops, and no treaties. States are also forbidden to coin money or bills of credit.
In Pollock v. Farmers' Loan & Trust Co., 157 US 429 (1895), the US Supreme Court held the government had levied a direct tax against the people, in violation of Article I, Sections 2 and 9 of the Constitution, which reads:Article I, Section 2"Representatives and direct taxes shall be apportioned among the several states which may be included within this union, according to their respective numbers, which shall be determined 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."Article I, Section 9"No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken."According to the Court, federal personal income tax legislation imposing a tax on profits derived from real estate investments, stocks and bonds in "An act to reduce taxation, to provide revenue for the government, and for other purposes," (aka Wilson-Gorman Tariff, 1894) was unconstitutional.According to the Court, this direct tax was invalid for several reasons: It violated Article I, Sections 2 and 9 of the Constitution because the tax on real estate income wasn't apportioned among the states in accordance with congressional representation, as required; the tax on profit from stocks and bonds improperly created a burden on state and municipal governments' ability to borrow money; and the tax on municipal bonds constituted a tax on the states, which was considered a violation of Articles IV and V.The Court overturned the federal income tax law, but Amendment XVI, ratified in 1913, gave Congress power to reinstate personal income tax in the areas the Court disallowed.Amendment 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."
Article I, Section 9 of the Constitution: "The migration or importation of such persons as any of the states now existing shall think proper to admit, shall not be prohibited by the Congress prior to the year one thousand eight hundred and eight, but a tax or duty may be imposed on such importation, not exceeding ten dollars for each person. The privilege of the writ of habeas corpus shall not be suspended, unless when in cases of rebellion or invasion the public safety may require it. No bill of attainder or ex post facto Law shall be passed. No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken. No tax or duty shall be laid on articles exported from any state. No preference shall be given by any regulation of commerce or revenue to the ports of one state over those of another: nor shall vessels bound to, or from, one state, be obliged to enter, clear or pay duties in another. No money shall be drawn from the treasury, but in consequence of appropriations made by law; and a regular statement and account of receipts and expenditures of all public money shall be published from time to time. No title of nobility shall be granted by the United States: and no person holding any office of profit or trust under them, shall, without the consent of the Congress, accept of any present, emolument, office, or title, of any kind whatever, from any king, prince, or foreign state." Note also the checks and balances that the President and the Supreme Court have on Congress.
Article I, The Constitution of the united States of America.Section. 8. "The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises,...... but all Duties, Imposts and Excises shall be uniform throughout the United States;"Section. 9."No Capitation, (head tax) or other direct, Tax shall be laid, .""No Tax or Duty shall be laid on Articles exported from any State." Above, is the law governing taxes by the Federal government before the income tax and other taxes placed upon incomes (i.e. Social Security, etc.).Duties are tariffs upon imported goods. Imposts are an extra tariff placed upon goods imported or exported out of the nation. And Excises are generally a tax placed upon a good, foreign or domesticSection 8 gave Congress the power "to Tax," also. This relates to and is regulated by Section 9. The Congress could place a tax upon the States, but it had to be placed based upon the population of each state vs. the population of other states or by "Proportion." (To my knowledge, this was never used).After the War between the States (American Civil War), an Impost Tax was placed upon goods imported and exported to and from Confederate States and Union States. This Impost is still good today. This was to punish the Confederate States, but the Constitution does not prohibit the use, because it says:"No Tax or Duty shall be laid on Articles exported from any State."It does not say any thing about "Impost." So, this is how they justified its use.President Thomas Jefferson called the system fair, because the rich bought the foreign goods with taxes upon them, while, the poorer farmer did not receive the burden of taxation.
before the creation of contutuation
Enumeration is required by the Constitution for direct taxes:From Article I, Section 9:No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken.(http://www.law.cornell.edu/constitution/constitution.articlei.html)The 16th Amendment removes this requirement: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.(http://www.law.cornell.edu/constitution/constitution.amendmentxvi.html)So it seems clear that enumeration does not affect the income tax.
In the US the constitution states:"No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census of Enumeration herein before directed to be taken."Since the Census of enumeration also specifies the number of representatives a region has, this ensures that direct federal taxes are not levied except on those people who have representation. Whether the same applies to state and local taxes is a mater of state and local governance, and (of course) this does not apply to indirect taxes such as sales taxes.
Richard Linklater
directed by
Sidney Lumet
The film was directed by Dan O'Bannon, who also directed classics such as Star Wars, Alien and Total Recall. His last film he directed in 2004 was Alien vs Predator, before his death Decemeber 17 2009.
The Constitution is the basis for all federal law in this country. There are those that would say that income tax is unconstitutional because a direct tax is specifically prohibited by the Constitution and the amendment that was supposed to fix this was not properly ratified. I agree, it's based on what I've read. It's a complicated issue and you're going to have to study on that one. Please do so, it's important. Specifically, the 16th amendment was never ratified by enough states (36) to make it legal. Further, the Federal Income Tax is an Un-apportioned Direct Tax. By the Constitution: The Congress shall have power To lay and collect Taxes, Duties, Imposts and Excises but all Duties, Imposts and Excises shall be uniform throughout the United States. Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers. No Capitation, or other direct, Tax shall be laid, unless in proportion to the Census or Enumeration herein before directed to be taken. Tax of Labor is therefore illegal.
The movie Death Before Dishonor was directed by Terry Leonard and the movie was given merely a three point five on IMBD rating website, and is most often called "predictable" by its viewers.
He directed it. He didn't necessarily "make" it.
Eyes Wide Shut.
No. Henry Selick directed it. ---- It came from the director of The Nightmare Before Christmas, Tim Burton.
Tim Burton. Well, he did something with it... directed or produced or something... no, Henry Selick did. Tim Burton just wrote the story and provided the characters