•“There is no safety in allowing the
limitation to be adjusted except in strict compliance with the mandates of the constitution, which require its taxation, if imposed by direct taxes, to be apportionedamong the states according to their representation, and, if imposed by indirect taxes, to be uniform in operation and, so
far as practicable, in proportion to their property, equal upon all citizens...”Pollock v. Farmer’s Loan & Trust Co.,
157 U.S. 429, 607 (1895)