The Constitution for the United States of America
Section 8 - Paragraph 1
The Congress shall have the 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:
The Congress shall have Power To lay and collect Taxes,
What taxes can be collected are totally dependent on what entities the Government is permitted to deal with. As we will see later, these entities are foreign nations, which the Government has no power to tax, Indian Nations, which again are foreign nations because of the treaties entered into by the Government and therefore cannot be taxed, and the States. That is why Section 2 of Article 1 stipulates that the taxes must be apportioned between the States. There are no provisions concerning the taxing of individuals, that's why the Income Tax Amendment was created.
Duties, Imposts and Excises,
Duties, Imposts and Excises all have to do with the flow of merchandise in International Trade. The Federal Government has no power to tax the People's Businesses. The Federal Government can only deal with Foreign Nations, Indian Nations, and the States.
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;
The clause that requires uniformity throughout the United States is to preclude States from setting different Duties, Imposts, and Excises in order to compete for trade imports into the country.
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