01-04-2023, 03:15 PM
Consider what Jefferson said about the taxing power the Constitution gave Congress. Writing to Francis Hopkinson in 1789 he said, " I approved from the first moment, of the great mass of what is in the new constitution, the consolidation of the government, the organisation into Executive, legislative and judiciary, the subdivision of the legislative, the happy compromise of interests between the great and little states by the different manner of voting in the different houses, the voting by persons instead of states, the qualified negative on laws given to the Executive which however I should have liked better if associated with the judiciary also as in New York, and the power of taxation. I thought at first that the latter might have been limited. A little reflection soon convinced me it ought not to be." https://founders.archives.gov/documents/Jefferson/01-14-02-0402
The Supreme Court held in 1900 that the Uniformity Clause refers only to geographic uniformity (e.g., rates must be the same in each state), not to so-called intrinsic uniformity (e.g., no progressive rates). See Knowlton v. Moore, 178 U.S. 41 (1900). https://supreme.justia.com/cases/federal/us/178/41/
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