Tag: Art. 1. Sec. 9

  • Slaves

    Clause 1. Importation of SlavesThe 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 exceedi…

  • Taxes

    Clause 4. TaxesNo Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.ResourcesNotes and ReferencesThis text about <a href="http://lawi.us/constitution-of-the-united-states-of-america-analysis-and-interpre…

  • Taxes On Exports

    Taxes On Exports (Powers Denied to Congress)The prohibition on excise taxes applies only to the imposition of duties on goods by reason of exportation.1 The word "export" signifies goods exported to a foreign country, not to an unincorporat…

  • Pollock Case

    From the Hylton to the Pollock CaseThe result of the Hylton case was not challenged until after the Civil War. A number of the taxes imposed to meet the demands of that war were assailed during the postwar period as direct taxes, but without result. The Court sustained successively, as "excises…

  • Pollock Decision

    Restriction of the Pollock DecisionThe Pollock decision encouraged taxpayers to challenge the right of Congress to levy by the rule of uniformity numerous taxes that had always been reckoned to be excises. But the Court evinced a strong reluctance to extend the doctrine to such exactions. Purporting…

  • Ports

    Clause 6. Preference to PortsNo 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….

  • Presents

    Clause 8. Titles of Nobility; PresentsNo 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…

  • Public Money

    Clause 7. Appropriations and Accounting of Public MoneyNo 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….

  • Habeas Corpus Suspension

    Clause 2. Habeas Corpus SuspensionThe 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.ResourcesNotes and ReferencesThis text about <a href="http://lawi.us/constitution-of-the-united-states-of-…

  • Hylton Case

    The Hylton CaseThe crucial problem under clause 4 is to distinguish "direct" from other taxes. In its opinion in Pollock v. Farmers' Loan & Trust Co., the Court declared: "It is apparent . . . that the distinction between direct and indirect taxation was well understood by the fra…

  • Direct Taxes

    Direct Taxes: MiscellaneousThe power of Congress to levy direct taxes is not confined to the states represented in that body. Such a tax may be levied in proportion to population in the District of Columbia.1 A penalty imposed for nonpayment of a dir…

  • Duties On Exports From States

    Clause 5. Duties On Exports From StatesNo Tax or Duty shall be laid on Articles exported from any State….

  • Ex Post Facto Laws

    Clause 3. Bills of Attainder and Ex Post Facto LawsNo Bill of Attainder or ex post facto Law shall be passed….

  • Ex Post Facto Laws and Punishment

    What Constitutes PunishmentThe issue of whether a law is civil or punitive in nature is essentially the same for ex post facto and for double jeopardy analysis.1 "A court must ascertain whether the legislature intended the statute to establish c…

  • Appropriations

    Appropriations of Public MoneyThe restriction on drawing money from the Treasury "was intended as a restriction upon the disbursing authority of the Executive department," and "means simply that no money can be paid out of the Treasury unless it has been appropriated by an act of Cong…