[Brian Griffin]

“Did you forget about Article I, Section 9, Clause 4? This is an unconstitutional direct tax.”

That clause probably was effectively nullified by Amendment XVI over a century ago.

“It’s a tax on your past income.”

Someone else wrote that a short time ago.

[The Pack Knight]

“Did you forget about Article I, Section 9, Clause 4? This is an unconstitutional direct tax.”

That clause probably was effectively nullified by Amendment XVI over a century ago.

“It’s a tax on your past income.”

Someone else wrote that a short time ago.

Article I, Section 9, Clause 4: "No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken."

Amendment XVI: "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration."

What part of 16th Amendment nullifies the Direct Tax Clause with regard to a wealth tax?

The tax you propose is not a tax on "past income." It is a federal property tax, which is precisely the sort of direct tax that is prohibited by the Direct Tax Clause unless apportioned among the States according to the census.