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Quotation from Veazie Bank v. Fenno by Supreme Court of the United States
“It may be rightly affirmed, therefore, that in the practical construction of the Constitution by Congress, direct taxes have been limited to taxes on land and appurtenances, and taxes on polls, or capitation taxes.”
Veazie Bank v. Fenno, Opinion of the Court (Chief Justice Chase) (U.S. Reports text (Wikisource))
Chase concludes his review of every federal direct tax from 1798 to 1861.
Citation: "It may be rightly affirmed, therefore, that in the practical construction of the Constitution by Congress, direct taxes have been limited to taxes on land and appurtenances, and taxes on polls, or capitation taxes." — Supreme Court of the United States, Veazie Bank v. Fenno, Opinion of the Court (Chief Justice Chase) (U.S. Reports text (Wikisource)). (id veazie-bank-v-fenno-q2)
Portrait: Mathew Brady, Portrait of Secretary of the Treasury Salmon P. Chase, officer of the United States government (1860–1865, full version) (1), Mathew Benjamin Brady, Public domain.
