the meaning of the Constitution, as the evils which would attend its apportionment according to population would be so great "that the Constitution could not have intended that an apportionment should be made."
On the other hand, when a citizen of Illinois—Hon. William M. Springer—resisted, in 1880, the payment of a national income tax on the ground that such a tax was a direct tax, and, not being levied in the proportional manner presented by the Constitution, was not legal, the court decided that "direct taxes, within the meaning of the Constitution, are only capitation (head) taxes, and taxes on real estate; and that the tax of which the plaintiff complains (i. e., a direct tax) is within the category of an excise or duty."
If, now, it had been clear and certain as to the exact meaning that the framers of the Constitution intended to apply to the word direct when they used it in connection in former years with prospective Federal taxation, the cases referred to would never have begun. But they left no clear and certain expression of opinion on this subject, and it was doubtful if they collectively ever had one. On this point the evidence of Hamilton is conclusive; for in his legal brief in the carriage case, in which he appeared as counsel for the Government, he says: "What is the distinction between direct and indirect taxes? It is a matter of regret that terms so uncertain and vague on so important a point are to be found in the Constitution. We shall seek in vain for any antecedent settled legal meaning to the respective terms. We shall be as much at a loss to find any distinction of either which can satisfactorily determine the point." But it is to be further noted that in his argument in behalf of the Government in the carriage case, Hamilton mentioned as taxes which were to be considered, capitation (poll) taxes, taxes on land and buildings, and general assessments. (See his brief in the case referred to.)
All historical data explanatory of the constitutional meaning of the term "direct" have accordingly been of an indirect character, and so imperfect that the court has heretofore apparently not regarded them as worthy of consideration. But this condition of
expiring Confederation; taxes directly laid by the future Government would supply its extraordinary revenue when needed.
"But here State jealousy had entered into the problem which the framers were solving—the difficult problem of taking power from the individual States and transferring it to this new, unknown, and distant central authority. If Congress could lay a tax directly upon the property of the citizens of all the States, might it not be so laid that the citizens of Virginia would have to pay more than the citizens of New York? How should the power so transferred be restrained?
"The convention answered the question by the word population. The new power of direct taxation should be given to Congress, but the system of quotas, with which the people of the country were familiar, should be retained."—New York Nation.
