Well, it did until the income tax, a direct form of taxation was classified as an indirect tax by the language of the 16th amendment.
If you are referring to the poll tax, that was never a federal tax. Representation in Congress and constitution of the electoral college has always been by enumeration of persons in the federal census with free persons counting as one and slaves counting as 3/5. This, of course changed with the abolition of slavery. Taxes never figured into the calculus.
Income tax is not a direct tax. Only taxes on per head basis, on real property, or on personal property are direct taxes.
Income tax is on the transaction of gaining income, and so can be avoided.
Taxes on property were a direct tax. Taxes on income were not a direct tax.
The interesting case was Pollock v. Farmers Loan and Trust, which held that tax on income derived from property was ‘like’ a tax on property and thus direct, while taxes on wages were not direct.
The 16th Amendment changed that, for income derived from property. Tax on income derived from labor was unchanged!
I know a fellow (slightly) who owns a ‘Section’ and derives much of his income from its rent. Good work if you can get it.