Direct Taxes and Constitutional Representation

The Framers of the Constitution found direct taxes to be profoundly unpopular and expected the government to rely principally on indirect taxes. The Framers affixed the rule of apportionment for direct taxes with the census in proportion to suffrage and Representation, along with the power of the purse, being one of the most important and potent powers of the government.

The Revenue of the State is the State. ~ Edmund Burke

Open /docs to see the documentation.