The Constitution’s federal revenue provisions (commonly called “tax” provisions or “taxing clauses”) are few, clear, and precise. They are contained in Article I, the article addressed to Congress.

 

Start with the one that is quoted most commonly: Article !, Section 8, clause 1 - the actual power grant:

​

"The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;"

​

Next is Article I, Section 2, clause 3:

​

"Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers, which shall be determined by adding to the whole Number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, three fifths of all other Persons."

​

Then comes the outright prohibition of Article I, Section 9, clause 4:

​

"No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken."

​

These three short clauses pretty much contain the Constitution’s entire federal revenue structure. Under it, Congress is allowed to raise Taxes, Duties, Imposts and Excises. That is called an “enumeration.”

​

It has been emphasized again and again by courts and legal scholars and historians that the Constitution is one of enumerated powers. That means the document carefully circumscribes what powers the federal government is given by listing these powers individually.

​

According to the text, Taxes, Duties, Imposts and Excises constitutes the entirety of the revenue powers grant. In other words, these and no others. The rest is classification. Which enumerated revenue power does a new measure fall under?

And then there are these additional clauses that touch upon the subject of revenue powers:

​

Article I, Section 9, clause 5:

​

"No Tax or Duty shall be laid on Articles exported from any State."

​

Article I, Section 9, clause 1:

​

"The 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 exceeding ten dollars for each Person."

 

That is all the Constitution says about Congress’ revenue-raising powers.

​

It is important to note that Section 8 of Article I contains the powers Congress is granted by We the People, while Section 9 contains powers the People withhold from Congress.

​

It is also important to note what the Constitution does not say:

​

• It says “Taxes, Duties, Imposts and Excises,” not “Taxes such as Duties, Imposts and Excises.”

• It says “but all Duties, Imposts and Excises shall be uniform throughout the United States,” not “but all Duties, Imposts, Excises and some Taxes shall be uniform throughout the United States.”

• It says “No Capitation or other direct, Tax… ” It does not say “but all Duties, Imposts and Excises or other ndirect Taxes shall be uniform throughout the United States.”

• It says “No Tax or Duty,” not “No Duty.”

• ​

Why is that important? The Book tells the whole story and the Law Review Article goes more into the detail and covers possible legal arguments, pro and con, on these interpretive issues.

​