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A direct tax is a tax on land but not capitation.
States may not impose duties on imports or exports.
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.
The federal government cannot use its spending power to regulate if it cannot regulate directly.
Since Steward Machine Co. v. Davis, Social Security has been deemed unconstitutional.
State governments and the federal government have the power to tax exports.
The only thing Congress may not tax for is to raise revenue.
