Browse the Constitution Annotated

Article I 

    Section 9

    • Clause 4
    • No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken.

      • ArtI.S9.C4.1 Prohibition on Direct Taxation
        • ArtI.S9.C4.1.1  Prohibition on Direct Taxation: Overview
        • ArtI.S9.C4.1.2 Prohibition on Direct Taxation: Doctrine and Practice