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One Of The Safeguards Of The Constitution: The Direct Tax Clauses Revisted, James W. Ely Jr.
One Of The Safeguards Of The Constitution: The Direct Tax Clauses Revisted, James W. Ely Jr.
Vanderbilt Law School Faculty Publications
James Madison's insistence that the apportionment rule governing the imposition of direct taxes by Congress was a constitutional safeguard highlights a puzzle that has plagued constitutional law since the early days of the Republic. The Constitution does not bar Congress from imposing direct taxes, but twice provides that direct taxes "shall be apportioned among the several States which may be included within this Union, according to their respective Numbers." In times of crisis, notably during the War of 1812 and the Civil War, Congress levied direct taxes on real estate and slaves. It specified the aggregate amount to be collected …