Those are court decisions...courts don't actually levy taxes.
Those are court decisions...courts don't actually levy taxes.
They how ever do make sure the tax law is framed in such a way as to be levied in a Constitutionally defined manner, else they must kill tht law on challenge.
For if the income tax is not of the class of indirect taxes, it is being levied in an manner inconsistant with Constitution and clear legal precident going bacl to the very first tax case before the USSC:
Hylton v. United States(1796), 3 U.S. 171
"A general power is given to Congress, to lay and collect taxes, of every kind or nature, without any restraint, except only on exports; but two rules are prescribed for their government, namely, uniformity and apportionment: Three kinds of taxes, to wit, duties, imposts, and excises by the first rule, and capitation, or other direct taxes, by the second rule. " "the present Constitution was particularly intended to affect individuals, and not states, except in particular cases specified: And this is the leading distinction between the articles of Confederation and the present Constitution." "Uniformity is an instant operation on individuals, without the intervention of assessments, or any regard to states," "[T]he DIRECT TAXES contemplated by the Constitution, are only two, to wit, A CAPITATION OR POLL TAX, simply, without regard to property, profession, or any other circumstance; and a tax on LAND."