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The federal government cannot use its spending power to regulate if it cannot regulate directly.
State governments and the federal government have the power to tax exports.
A direct tax is a tax on land but not capitation.
Since Steward Machine Co. v. Davis, Social Security has been deemed unconstitutional.
The only thing Congress may not tax for is to raise revenue.
Pollock v. Farmers Loan & Trust, the Court ruled that a tax on land (or a tax on the income from land) was a direct tax and to be valid it must be apportioned on the basis of population.
McCray v. United States is the current state of law when it comes to tax policy.
States may not impose duties on imports or exports.
