MADISONCENTER FOR AMERICAN LEADERSHIP
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The constitutional text

Article I · Section 9

Select any highlighted phrase to understand what it means.

The Migration or Importation of such Persons as any of the States now existing shall think proper to admit, shall not be prohibited by the Congress prior to the Year one thousand eight hundred and eight, but a Tax or duty may be imposed on such Importation, not exceeding ten dollars for each Person

The Privilege of the Writ of Habeas Corpus shall not be suspended, unless when in Cases of Rebellion or Invasion the public Safety may require it.

No Bill of Attainder or ex post facto Law shall be passed.

[No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.]*

No Tax or Duty shall be laid on Articles exported from any State

No Preference shall be given by any Regulation of Commerce or Revenue to the Ports of one State over those of another: nor shall Vessels bound to, or from, one State, be obliged to enter, clear, or pay Duties in another.

No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law; and a regular Statement and Account of the Receipts and Expenditures of all public Money shall be published from time to time.

No Title of Nobility shall be granted by the United States: And no Person holding any Office of Profit or Trust under them, shall, without the Consent of the Congress, accept of any present, Emolument, Office, or Title, of any kind whatever, from any King, Prince, or foreign State.

Source: National Constitution Center edition. Original wording is preserved; commentary explains historical and superseded provisions.

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202 elements · 219 connections · One constitutional systemOpen the reader
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You don’t have to understand everything at once. One connection is a good beginning.

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Article I, Section 9, Clause 4

Direct-tax apportionment and its later exception

mixed provision
No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.]*

What it means

Capitations and other direct taxes must be apportioned among states according to the constitutional population count. Apportionment distributes the national tax burden by state population rather than simply imposing the same rate on each taxpayer.

Historical setting

The original representation-and-tax formula connected political seats with direct financial burdens. The Sixteenth Amendment later authorized income taxes without this apportionment requirement, regardless of the income’s source.

What it does

A tax’s constitutional category matters because apportionment and geographic uniformity are different constraints. The amendment does not erase every direct-tax question, but it removes the apportionment obstacle for income taxes within its terms.

Debate & interpretation

The definition of direct tax has generated substantial historical disagreement. A precise analysis should identify the taxable subject and the amendment’s effect rather than assume that direct simply means a tax people pay personally.

A common misreading

The clause does not make all federal income taxation unconstitutional; the Sixteenth Amendment is part of the governing text.

Think it through

How would a population-based allocation differ from applying the same percentage to taxable wealth or income in every state?

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Sources & further reading

Original Madison Center commentary. Explanations distinguish the text, historical context, and interpretive disagreements.

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