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Full-Text Articles in Taxation-Federal
Federal Taxation Of Community Incomes—The Recent History Of Pending Questions, George Donworth
Federal Taxation Of Community Incomes—The Recent History Of Pending Questions, George Donworth
Washington Law Review
By the constitution of the United States, the Congress has power to lay and collect taxes, to pay the debts and provide for the common defense and general welfare of the United States. The constitution, however, also contains the further provision that no capitation or other direct tax shall be laid unless apportioned among the states in proportion to the population as ascertained by a federal census. In the year 1895 in Pollock v. Farmers Loan & Trust Co., 157 U. S. 429, 158 U. S. 601, 39 L. Ed. 759, 39 L. Ed. 1108, the Supreme Court of …