The tax in question would be a “direct tax”, and direct taxes require apportionment, i.e., if a wealth tax were imposed by Congress to raise a $ BILLION, each state’s share would be determined by the following formula:
States’ population
---------------------------- X SUM TO BE RAISED = STATE’S FAIR SHARE
Total U.S. Population
Additionally, our founders intended if any direct taxes were laid, the States would be left to raise their share of the tax in their own chosen way.
An example showing this legislative intent can be found in several of our Constitution’s ratification documents, such as the Ratification of the Constitution by the State of New Hampshire:
Fourthly That Congress do not lay direct Taxes but when the money arising from Impost, Excise and their other resources are insufficient for the Publick Exigencies; nor then, untill Congress shall have first made a Requisition upon the States, to Assess, Levy, & pay their respective proportions, of such requisitions agreeably to the Census fixed in the said Constitution in such way & manner as the Legislature of the State shall think best and in such Case if any State shall neglect, then Congress may Assess & Levy such States proportion together with the Interest thereon at the rate of six per Cent per Annum from …….
For an example of this apportioned tax see an Act laying a direct tax for $3 million in which the rule of apportionment is applied and each state is notified of its share to be paid.
And then see Section 7 of the direct tax of 1813 allowing states to pay their respective quotas and be entitled to certain deductions in meeting their payment on time.
JWK
“The proportion of taxes are fixed by the number of inhabitants, and not regulated by the extent of the territory, or fertility of soil”3 Elliot’s, 243,“Each state will know, from its population, its proportion of any general tax” 3 Elliot’s, 244 ___ Mr. George Nicholas, during the ratification debates of our Constitution.
