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. Article I, section 8, cl. 1. No Capitation, or other direct Tax shall be laid, unless in Proportion to the Census of Enumeration . . . . Article I, section 9, cl. 4. 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. Sixteenth Amendment. The Congress shall have Power . . . To borrow Money on the credit of the United States. Article I, section 8, cl. 2. No Money shall be drawn from the Treasury, but inConsequence of Appropriations made by Law. Article I, section 9, cl. 7.
Photo copy of a 1895 article. Assistant Attorney General Whitney discusses early actions of Congress.
Court cases that have effected the power to tax and spend.
Information about the history of American taxation. Included are selected readings from the Federalist Papers, a tax history museum and current laws and events.
Encyclopedia article with history, current applications and law.
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