|
And for the first 100 years of the country no income taxes were considered direct taxes and were therefore legal so long as they were geographically consistent. Then the Supreme Court changed the rules a bit in 1895 and ruled taxes on some incomes to be unconstitutional per the clause you cite since they were hidden direct taxes and not apportioned by population. This lead to the 16th Amendment making all income taxes specifically constitutional without population apportionment.
Note, though, that taxes on wage income have never in this country been unconstitutional as prior to the 16th Amendment they were allowed as indirect taxes. Which is why all those income tax avoiders who claim they don't have to pay because the 16th Amendment was never properly ratified are idiots. Even without the 16th Amendment most income taxes are legal and constitutional.
|