“The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are reserved to the States respectively, or to the people.”
Luther Martin believed the Constitution’s sweeping taxation power was one of its most dangerous features, a direct threat to both state sovereignty and individual liberty. Long before the Sixteenth Amendment and the rise of federal income taxes, Martin warned that the...
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...
