DIRECT TAXES ARE
APPORTIONED
•According to the
Constitution, direct taxes
must be laid in proportion to the census,
and apportioned to the States for collection.
must be laid in proportion to the census,
and apportioned to the States for collection.
•This means that the States pay their proportionate share of any direct tax,
from their Treasuries; and that the citizens do NOT pay any direct tax to the federal government from their own pockets.
from their Treasuries; and that the citizens do NOT pay any direct tax to the federal government from their own pockets.
