388 POPULAR SCIENCE MONTHLY. 



the meaning of tlie Constitution, as the evils which would attend 

 its apportionment according to population would be so great " that 

 the Constitution could not have intended that an apportionment 

 should be made." 



On the other hand, when a citizen of Illinois — Hon. William 

 M. Springer — resisted, in 1880, the payment of a national income 

 tax on the ground that such a tax was a direct tax, and, not being 

 levied in the proportional manner presented by the Constitution, 

 was not legal, the court decided that " direct taxes, within the mean- 

 ing of the Constitution, are only capitation (head) taxes, and taxes 

 on real estate; and that the tax of which the plaintiff complains (i. e., 

 a direct tax) is within the category of an excise or duty." 



If, now, it had been clear and certain as to the exact meaning 

 that the framers of the Constitution intended to apply to the word 

 direct when they used it in connection in former years with prospec- 

 tive Federal taxation, the cases referred to would never have begun. 

 But they left no clear and certain expression of opinion on this sub- 

 ject, and it was doubtful if they collectively ever had one. On this 

 point the evidence of Hamilton is conclusive; for in his legal brief 

 in the carriage case, in which he appeared as counsel for the Govern- 

 ment, he says : " What is the distinction between direct and indirect 

 taxes? It is a matter of regret that terms so uncertain and vague 

 on so important a point are to be found in the Constitution. We 

 shall seek in vain for any antecedent settled legal meaning to the 

 respective terms. We shall be as much at a loss to find any distinc- 

 tion of either which can satisfactorily determine the point." But it 

 is to be further noted that in his argument in behalf of the Govern- 

 ment in the carriage case, Hamilton mentioned as taxes which were 

 to be considered, capitation (poll) taxes, taxes on land and buildings, 

 and general assessments. (See his brief in the case referred to.) 



All historical data explanatory of the constitutional meaning of 

 the term " direct " have accordingly been of an indirect character, 

 and so imperfect that the court has heretofore apparently not 

 regarded them as worthy of consideration. But this condition of 



expiring Confederation ; taxes directly laid by the future Government would supply its 

 extraordinary revenue when needed. 



"But here State jealousy had entered into the pro))lem which the framers were solving 

 — the difficult problem of taking power from the individual States and transferring it to 

 this new, unknown, and distant central authority. If Congress could lay a tax directly upon 

 the property of the citizens of all the States, might it not be so laid that the citizens of 

 Virginia would have to pay more than the citizens of New York ? How should the power 

 so transferred be restrained ? 



" The convention answered the question by the word population. The new power of 

 direct taxation should be given to Congress, but the systmi of quotas, with which the people 

 of the country were familiar, should be retained.'''' — New York Nation. 



