Page:Joseph Story, Commentaries on the Constitution of the United States (1st ed, 1833, vol II).djvu/474

 466 the information is acquired, by which a direct tax may be imposed on the district and territories, "in proportion to the census or enumeration" which the constitution directs to be taken.

§ 1002. The standard, then, by which direct taxes must be laid, is applicable to this district, and will enable congress to apportion on it its just and equal share of the burthen, with the same accuracy as on the respective states. If the tax be laid in this proportion, it is within the very words of the restriction. It is a tax in proportion to the census or enumeration referred to.

§ 1003. But the argument is presented in another form, in which its refutation is more difficult. It is urged against this construction, that it would produce the necessity of extending direct taxation to the district and territories, which would not only be inconvenient, but contrary to the understanding and practice of the whole government. If the power of imposing direct taxes be co-extensive with the United States, then it is contended, that the restrictive clause, if applicable to the district and territories, requires, that the tax should be extended to them; since to omit them would be to violate the rule of proportion.

§ 1004. We think, a satisfactory answer to this argument may be drawn from a fair comparative view of the different clauses of the constitution, which have been recited.

§ 1005. That the general grant of power to lay and collect taxes, is made in terms, which comprehend the district and the territories, as well as the states, is, we think, incontrovertible. The subsequent clauses are intended to regulate the exercise of this power; not to withdraw from it any portion of the community. The words,