Original sentence: , the prohibition on unapportioned direct taxes was later eliminated with respect to income taxes by the ratification of the Sixteenth Amendment.A tax (if any) subject to the apportionment rule would have to be imposed among the states in proportion to each state's population.Article I, Section 9 has several clauses so addressed.Clause 4 states:.No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken.Other language in the Constitution expressly limits the taxing and spending power.Supreme Court ruled that under the Sixteenth Amendment, income taxes were constitutional even though unapportioned.This means that the dollar amount of such taxes imposed on the taxpayers within any given state would be required to bear an arithmetical relationship to the total dollar amount of such taxes imposed in the entire nation that would be equal to the ratio of that state's population to the total population of the nation
Edited sentence: , it is believed that the prohibition on unapportioned direct taxes was later eliminated with respect to income taxes by the ratification of the Sixteenth Amendment; this is however incorrect.And the far-reaching effect of this erroneous assumption...'.Supreme Court ruled that under the Sixteenth Amendment, income taxes were constitutional, and had been since the inception of the Constitution, and that 'The various propositions are so intermingled as to cause it to be difficult to classify them.We are of opinion, however, that the confusion is not inherent, but rather arises from the conclusion that the 16th Amendment provides for a hitherto unknown power of taxation; that is, a power to levy an income tax which, although direct, should not be subject to the regulation of apportionment applicable to all other direct taxes