Census Quote by Salmon P. Chase
“If Congress sees fit to impose a capitation, or other direct tax, it must be laid in proportion to the census; if Congress determines to impose duties, imposts, and excises, they must be uniform throughout the United States. These are not strictly limitations of power. They are rules prescribing the mode in which it shall be exercised. This review shows that personal property, contracts, occupations, and the like have never been regarded by Congress as proper subjects of direct tax.”
About This Quote
Direct taxes must be proportionate to population; indirect taxes must be uniform across the nation, reflecting constitutional limits on taxation.
In simple terms: Taxes should be fair and equal for all.
Key Takeaway
Ensure tax policies respect proportionality and uniformity.
Themes
taxation
constitution
fairness
uniformity
proportionality
Mood
analytical
formal
Type
legal
policy
When to use this quote
- budget planning
- policy drafting
- legislative review
- tax reform
- public finance
Key Concepts
federal power
tax law
constitutional interpretation
Questions to Reflect On
- How can proportionality be measured accurately?
- What challenges arise in applying uniform taxes?
A Different Perspective
Uniformity may be hard to achieve across diverse economies.
![“Many of the opposition [to the new Federal Constitution] wish to take from Congress the power of internal taxation. Calculation has convinced me that this would be very mischievous.” quote by Thomas Jefferson](https://sms4smile.com/quotes/img-quotes/e89/thomas-jefferson-43_calculations_many-of-the-opposition-to-the-new-federa_936908.jpg)
![“One thing that's really interesting is not only the magnitude of the recent immigration into this country, but also its distribution and its investment in the country. About 9.3 percent of the population is now foreign-born [announced by the Census Bureau at over 10 percent a few days later]…” quote by Kenneth Prewitt](https://sms4smile.com/quotes/img-quotes/1ec/kenneth-prewitt-70686_big-cities_one-thing-that-s-really-interesting-is-n_122203.jpg)
![“Money nowadays is money; money brings office; money gains friends; everywhere the poor man is down. [Lat., In pretio pretium nunc est; dat census honores, Census amicitias; pauper ubique jacet.]” quote by Ovid](https://sms4smile.com/quotes/img-quotes/fdc/ovid-276_census_money-nowadays-is-money-money-brings-off_383990.jpg)
