The Constitution for the United States of America

Article 1
Section 9 - Paragraph 4

No capitation, or other direct tax shall be laid unless in proportion to the census or enumeration herein before directed to be taken.

The Federal Government claims this Provision was changed by the 16th Amendment but questions have arisen that question the validity of the ratification process. Many State Legislatures made changes in the format of the proposed Amendment such that it can be argued that not one single State validly ratified the Amendment.

And, there is an ongoing discussion as to what constitutes income.

Here again, any taxes that are imposed must be in proportion to the Census, or Enumeration taken every ten years.

How can an individual be taxed based on a census of all the people?

They can't. These are taxes that are due from a State to help Finance the operations of the Federal Treaty Organization, i.e., the Federal Government, and they are proportioned out to the States based on their population. This restriction is why the Income Tax Amendment was proposed.

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