Search results
Results from the WOW.Com Content Network
The Taxing and Spending Clause [1] (which contains provisions known as the General Welfare Clause [2] and the Uniformity Clause [3]), Article I, Section 8, Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation. While authorizing Congress to levy taxes, this clause permits the ...
As construed by the Supreme Court in the Brushaber case, the power of Congress to tax income derives from Article I, Section 8, Clause 1, of the original Constitution rather than from the Sixteenth Amendment; the latter simply eliminated the requirement that an income tax, to the extent that it is a direct tax, must be apportioned among the ...
The power to tax real and personal property, or that such was a direct tax, was not denied by the Constitution. [15] Due to the political difficulties of taxing individual wages without taxing income from property, a federal income tax was impractical from the time of the Pollock decision until the time of ratification of the Sixteenth ...
The Civil War Income Tax and the Republican Party, 1861–1872. (New York: Algora Publishing, 2010) excerpt; Stabile, Donald. The Origins of American Public Finance: Debates over Money, Debt, and Taxes in the Constitutional Era, 1776–1836 (1998) excerpt and text search; Thorndike, Joseph J. Their Fair Share: Taxing the Rich in the Age of FDR.
Chief Justice Marshall also determined that Maryland could not tax the bank without violating the constitution since, as Marshall commented, "the power to tax involves the power to destroy". The Court thus struck down the tax as an unconstitutional attempt by a state to interfere with a federal institution, in violation of the Supremacy Clause ...
Tax protester Sixteenth Amendment arguments are assertions that the imposition of the U.S. federal income tax is illegal because the Sixteenth Amendment to the United States Constitution, which reads "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 ...
Justices on the state’s highest court unanimously ruled the measure known as the “Taxpayer Protection and Government Accountability Act” amounts to an illegal constitutional revision.
Article I, Section 8 of the United States Constitution: . The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;