Tax + Spending Flashcards
Constitution requires uniform tax meaning ___
same rate in every state
Consti technically requires apportioned tax ___ but after 16A ___
same amount per person in every state (more populous pay more), not really applicable
Direct taxes must be ___
apportioned
What are direct taxes
on people and land
Indirect taxes are indirect because ___
not taxing the source of wealth, just stuff accumulated through that wealth
Indirect taxes must be __
uniform
Taxing is generally held to be an independent power that can be used to ___
achieve goals not attainable under other enumerated powers
Hylton facts
challenge to tax on carriages that wasn’t apportioned
Hylton says that tax on carriages is an ___
indirect tax not requiring apportionment just uniformity
Hylton says main but ___ things that count as direct taxes are __
but maybe not only, land and income
Hylton says that it cannot be a direct tax if __
apportionment would lead to absurd results
Arguments against using tax power beyond enumerated
(1) creates unlimited fed regulatory power
(2) enforcement goes through IRS which has no due process
Bailey said some taxes so high that they __
indicate tax mode of regulation rather than to raise revenue
Bailey tax was invalidated because it had characteristics of ___
regulation and punishment
Cases where tax upheld by court
License Tax, Veazie Bank, McCray, Steward Machine
