DIRECT TAX CLAUSES

Direct  Tax  Clauses.The  provisions  in  the  U.S.  Constitution  requiring  direct  taxes  to  be

apportioned among the states according to their respective numbers (U.S. Const. art. I, § 2, cl. 3)

and prohibiting capitation or other direct taxes except in proportion to the census (U.S. Const. art.

I, § 9, cl. 4). • An additional provision of Article I, § 2 concerning computation of taxes is affected

by § 2 of the Fourteenth Amendment, and both clauses are affected by the Sixteenth Amendment

concerning income taxes. [Blacks Law 8th]