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An assessment levied by the government upon a person at a fixed rate regardless of income or worth.
Since it is a tax upon ...
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The only tax that the Congress is empowered to lay and collect is that of Article I, Section 2, paragraph 3, "Representatives and direct taxes shall be apportioned . . ." this is affirmed in Article I, Section 9, paragraph 4, "No Capitation, or other direct, Tax shall be laid. . . ." ...One can hardly concede the author's assertion that the framers of the Constitution were less than agreed in their understanding of the word "direct"; the Articles of Confederation had given the Congress the power to tax indirectly, that is, the taxes were collected by the States and forwarded to the Congress. In order for an individual to purchase items tax-free for business purposes, the business would be required to be a registered seller with the state sales tax authority, and thereby be subject to a...
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... of section 9 are as follows: 'No capitation, or other direct, tax shall be laid, unless in pro...
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I thank Daily Mail Managing Editor Chris Stadelman for noting my strong opposition to Charleston's new "city service fee," which took effect Jan. 1.
Since the underlying ordinance imposes a charge of $1 per head per week on each individual who works in Charleston, I consider what is imposed to be a municipal capitation tax, also known as a poll tax or head tax.
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... Clause 4. Taxes . . Clause 4. No Capitation, or other direct, Tax shall be laid, unless in Pro...
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... requirement that "[n]o Capitation, or other direct, Tax shall ...
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... to vote, had paid to said city the capitation-tax of one dollar and fifty cents for the precedin...
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... to vote, had paid to said city the capitation-tax of one dollar and fifty cents for the precedin...