1.8 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. [regulation]
1.2 Taxes shall be apportioned among the several States. [regulation]
1.9 No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken. [regulation]
(Also 1.9, taxes on exports are forbidden, and taxes on moving slaves are limited to $10.)
A16 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. [no regulation]
Under prevailing theory, ratification of A16 was deemed valid and taxes on incomes are in the manner of an excise. Much more could be said, thanks for asking.
They're there, but the Constition has many more regulations against taxes than it has taxes.
I'd like to see the sauce, because having read the Constitution, I've never seen anything about income taxes.
http://constitution.org/1-Constitution/constit_.htm
1.8 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. [regulation]
1.2 Taxes shall be apportioned among the several States. [regulation]
1.9 No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken. [regulation]
(Also 1.9, taxes on exports are forbidden, and taxes on moving slaves are limited to $10.)
http://constitution.org/1-Constitution/afterte_.htm
A16 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. [no regulation]
Under prevailing theory, ratification of A16 was deemed valid and taxes on incomes are in the manner of an excise. Much more could be said, thanks for asking.
Thank you. I appreciate the links.