Malcolm Rivera
The U.S. Constitution, in Article I, Section 9, forbids the federal government from levying a capitation tax, or any other direct tax, unless it is in proportion to the Census of Enumeration provided for in Section 2. Capitation taxes, also known as poll or head taxes, are levied on each person without considering their income or property. The requirement of apportionment by state population was designed to benefit Southern states by preventing the federal government from imposing heavy taxes on their large populations and significant land holdings.
| Characteristics | Values |
|---|---|
| Other names | Poll tax, head tax |
| Definition | Taxes levied on each person without reference to income or property |
| Constitutional basis | Article I, Section 9, Clause 4 (Direct Tax Clause) |
| Requirements | Must be apportioned among states proportionally based on population |
| Exceptions | Does not apply to states, only the federal government |
| Historical context | Southern states used poll taxes as a prerequisite for voting |
| Amendments | Twenty-fourth Amendment (1964) outlawed poll tax in federal elections |
| Court rulings | Supreme Court ruled poll tax as a prerequisite for voting in state elections unconstitutional under the Fourteenth Amendment |
| Current status | The US has never imposed a capitation tax |
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What You'll Learn
Capitation tax is a direct tax
Capitation taxes, also known as poll taxes or head taxes, are levied on each person without reference to income or property. The US Constitution forbids the federal government from levying a capitation or other direct tax unless it is in proportion to the census or enumeration of the population. This is known as the ""Direct Tax Clause"" and ensures that the financial burden of any direct tax falls equally on each state in terms of its population.
The Constitution grants Congress the power to impose taxes but imposes requirements on this power. "Duties, Imposts, and Excises" must be levied uniformly, and "direct taxes" must be apportioned among the states proportionally based on population. The challenge is that, with the small exception of capitation taxes, no tax can be both uniform and apportioned.
Capitation taxes are the only stated example of a direct tax in the Constitution. They are considered direct taxes because they are taxes on people simply because they exist, without regard to property, profession, or any other circumstance. At the time of the Constitutional Convention, states with large populations feared heavier taxes on their populations, so the apportionment requirement became the compromise.
The Supreme Court has not clearly distinguished direct taxes from indirect taxes. However, in 2012, the Court considered whether the "shared responsibility payment" for lacking health insurance in the Affordable Care Act was a direct tax and held that it was not, as it varied depending on whether individuals had health insurance, an "other circumstance."
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Capitation tax is a head tax
Capitation taxes, also known as "'head taxes' or "'poll taxes'", are levied on each person without reference to income or property. In other words, it is a tax on people simply because they exist. The amount of tax is the same per capita in every state.
The U.S. Constitution, in Article I, Section 9, forbids the federal government from levying a capitation or other direct tax "unless in Proportion to the Census of Enumeration" provided for in Section 2. This is known as the "Direct Tax Clause". The clause requires that the financial burden of any "direct" tax imposed by Congress fall equally on each state in the Union in terms of its population. For example, if two states have the same population, then the citizens of each state collectively must pay the same amount of direct tax to the U.S. Treasury.
The original purpose of requiring apportionment for direct federal taxes was to benefit Southern states. Specifically, the apportionment requirement was primarily designed to render impracticable federal head taxes on slaves and federal taxes on land, both major sources of wealth in 18th-century America. Without the requirement of apportionment by state population, the burden of both kinds of federal taxes would have fallen most heavily on the South, because it possessed disproportionately more wealth in land and slaves than the North.
The Twenty-fourth Amendment to the U.S. Constitution, ratified in 1964, outlawed the use of the poll tax in federal elections. In 1966, the Supreme Court ruled that the poll tax as a prerequisite for voting in a state election was unconstitutional under the Fourteenth Amendment.
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Capitation tax is a poll tax
A capitation tax, also known as a head tax or poll tax, is a tax levied as a fixed sum on every liable individual, typically every adult, without reference to income or resources. The term "poll" refers to an archaic term for "head" or "top of the head". The concept of "counting heads" is found in phrases like "polling place" and "opinion poll".
In the United States, the term "poll tax" often refers to a tax that must be paid in order to vote, as opposed to a capitation tax. The Twenty-fourth Amendment to the U.S. Constitution, ratified in 1964, outlawed the use of the poll tax in federal elections. The Supreme Court also ruled in 1966 that the poll tax as a prerequisite for voting in state elections was unconstitutional under the Fourteenth Amendment.
The U.S. Constitution, in Article I, Section 9, forbids the federal government from levying a capitation or other direct tax unless it is in proportion to the census or enumeration provided for in Section 2. This is known as the "Direct Tax Clause". This clause requires that the financial burden of any direct tax imposed by Congress fall equally on each state in terms of its population. For example, if two states have the same population, their citizens must collectively pay the same amount of direct tax to the U.S. Treasury.
Capitation taxes are considered direct taxes because they are imposed on people simply because they exist, without regard to property, profession, or any other circumstance. While the federal government has never imposed a capitation tax, the states have employed this form of taxation, typically placing a levy on males above a certain age.
In summary, a capitation tax is a type of poll tax, as both refer to a fixed tax levied on each individual without considering their income or resources. However, the term "poll tax" in the U.S. context often carries the specific connotation of a voting tax, which is prohibited by the Constitution and Supreme Court rulings.
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Capitation tax is not an income tax
Capitation taxes, also known as poll taxes, are levied on each person without reference to income or property. In other words, they are taxes on people simply because they exist. The US Constitution, in Article I, Section 9, forbids the federal government from levying a capitation tax unless it is in proportion to the census or enumeration provided for in Section 2. This is known as the "Direct Tax Clause", and it requires that the financial burden of any "direct" tax imposed by Congress fall equally on each state in the Union in terms of its population.
The Supreme Court has historically interpreted only a few taxes to be subject to the apportionment requirement, including capitation and land taxes. In Hylton v. United States (1796), the Court held that a tax must be apportioned, meaning it must be the same amount per person in every state. This presents a significant challenge, as a dollar-per-acre tax, for example, would fail unless every state had the same acreage per capita. As such, federal land taxes do not exist.
While the Direct Tax Clause prohibits federal capitation taxes, it does not apply to the states. In the late nineteenth century, southern states made payment of a poll tax a prerequisite for suffrage. However, the Twenty-fourth Amendment to the US Constitution, ratified in 1964, outlawed the use of the poll tax in federal elections. Additionally, in 1966, the Supreme Court ruled that the poll tax as a prerequisite for voting in state elections was unconstitutional under the Fourteenth Amendment.
The Sixteenth Amendment, ratified in 1913, further clarified the distinction between income and ownership taxes. It authorizes Congress to tax "incomes, from whatever source derived, without apportionment of the several States," eliminating the apportionment requirement for income taxes. This amendment ensures that income, rather than ownership, is taxed, resolving any constitutional concerns.
In summary, capitation taxes are not income taxes because they are levied on individuals without considering their income or property. Instead, they are considered direct taxes on humans simply for their existence. The US Constitution and subsequent amendments, such as the Sixteenth Amendment, provide a framework for understanding and differentiating between various forms of taxation, including capitation and income taxes.
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Capitation tax is not an indirect tax
Capitation taxes, also known as "poll taxes" or "head taxes", are levied on each person without reference to income or property. The U.S. Constitution, in Article I, Section 9, forbids the federal government from levying a capitation or other direct tax "unless in Proportion to the Census of Enumeration" provided for in Section 2. This is known as the "Direct Tax Clause". The clause requires that the financial burden of any "direct" tax imposed by Congress fall equally on each state in the Union in terms of its population.
The original purpose of requiring apportionment for direct federal taxes was to benefit Southern states. The apportionment requirement was primarily designed to render impracticable federal head taxes on slaves and federal taxes on land, both major sources of wealth in eighteenth-century America. Without the requirement of apportionment by state population, the burden of both kinds of federal taxes would have fallen most heavily on the South, as it possessed disproportionately more wealth in land and slaves than the North.
The Fourteenth Amendment subsequently modified the apportionment of Representatives. The apportionment requirement, which also governs representation in the House of Representatives, became the compromise. To be apportioned, a tax must be the same amount per person in every state, a very difficult burden to satisfy. For example, a dollar-per-acre tax would fail unless every state had the same acreage per capita. As a result, federal land taxes do not exist.
In 2012, the Supreme Court considered whether the "shared responsibility payment" for lacking health insurance in the Affordable Care Act was a direct tax, and held that it was not: while applying directly to humans, it varies depending on whether they have health insurance, an "other circumstance". The Court held the required payment to be non-direct, and concluded that the payment is not an income tax.
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Frequently asked questions
Capitation taxes, or poll taxes, are levied on each person without reference to income or property.
The US Constitution, in Article I, Section 9, forbids the federal government from levying a capitation or other direct tax "unless in Proportion to the Census of Enumeration" provided for in Section 2.
The fourth clause of Article I, Section 9, is known as the Direct Tax Clause. It states that no capitation or other direct tax shall be laid unless in proportion to the Census or enumeration. This requires that the financial burden of any direct tax imposed by Congress fall equally on each state in the Union in terms of its population.
