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Insights into the Constitution from English Social History

Insights into the Constitution from English Social History

by Rob Natelson | Oct 7, 2024 | Constitution, Founding Principles, History

If you want to understand the Constitution, you should know something of the social context that produced it. Very useful for this purpose are the chapters on the 17th and 18th century in George Macaulay Trevelyan’s book, English Social History: A Survey of Six...
More Evidence that “Direct Taxes” include Levies on Wealth and Income

More Evidence that “Direct Taxes” include Levies on Wealth and Income

by Rob Natelson | Jul 26, 2024 | Constitution, Direct Taxes

My earlier entry provided links to Founding-era sources showing that the Constitution’s category of “direct taxes” included levies on all kinds of wealth and on business profits and income. Direct taxes were not, as often claimed, limited to capitations and real...
Clearing Up the Confusion About the Constitution’s Term “Direct Taxes”

Clearing Up the Confusion About the Constitution’s Term “Direct Taxes”

by Rob Natelson | Jul 17, 2024 | Constitution, Taxation Clause

The Supreme Court’s June 20 decision in Moore v. United States continues the long-standing controversy over the Constitution’s distinction between “direct” and “indirect” taxes. Writing for the Court, Justice Brett Kavanagh stated that “Generally...
The Supreme Court Was Wrong About Taxes

The Supreme Court Was Wrong About Taxes

by Rob Natelson | Jul 10, 2024 | 16th Amendment, Constitution, Court Cases, Taxation Clause

Along with some good decisions, Supreme Court justices made some mistakes in the term just ended. One mistake involved taxes—and it is likely to bedevil the court in future cases. Moore v. United States posed the question of whether Congress could tax corporate...
The Supreme Court Was Wrong About Taxes

The Supreme Court Bump Stock Case: Defeat for the “Deep State”

by Rob Natelson | Jun 26, 2024 | 2nd Amendment, ATF, Court Cases

Justice Clarence Thomas’ opinion for the Supreme Court in Garland v. Cargill—the “bump stock firearms” case—may be more important for what it does not say than for what it does. On its face, Cargill granted a statutory victory to gun owners. Below that, however, it...
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