[ancient_geezer]

My understanding is the constitution provided for taxes indirectly through the states.

That was true of the Articles of Confederation, but not the Constitution which replaced the Articles, the power to tax the individual as opposed to making requisition from the states being chief among the reasons for drafting the Constitution.

The problem was the Continental Congress had no means to enforce a tax on the states, and therefore the Constitution was written to provide a concurrent authority to lay and collect taxes from the individual.

Federalist #21:

• The principle of regulating the contributions of the States to the common treasury by QUOTAS is another fundamental error in the Confederation. Its repugnancy to an adequate supply of the national exigencies has been already pointed out, and has sufficiently appeared from the trial which has been made of it.

Federalist #34:

• ``A CONCURRENT JURISDICTION in the article of taxation was the only admissible substitute for an entire subordination, in respect to this branch of power, of State authority to that of the Union.'' Any separation of the objects of revenue that could have been fallen upon, would have amounted to a sacrifice of the great INTERESTS of the Union to the POWER of the individual States. The convention thought the concurrent jurisdiction preferable to that subordination; and it is evident that it has at least the merit of reconciling an indefinite constitutional power of taxation in the Federal government with an adequate and independent power in the States to provide for their own necessities.

Federalist #39:

• "The difference between a federal and national government, as it relates to the OPERATION OF THE GOVERNMENT, is supposed to consist in this, that in the former the powers operate on the political bodies composing the Confederacy, in their political capacities; in the latter, on the individual citizens composing the nation, in their individual capacities. On trying the Constitution by this criterion, it falls under the NATIONAL, not the FEDERAL character;"

Federalist #45:

• "The change relating to taxation may be regarded as the most important; and yet the present [Continental] sic Congress have as complete authority to REQUIRE of the States indefinite supplies of money for the common defense and general welfare, as the future [Constitutional] Congress will have to require them of individual citizens;

James Madison, Elliots Debates Vol 3 p128:

• "If a government depends on other governments for its revenues -- if it must depend on the voluntary contributions of its members -- its [*129] existence must be precarious."

• "If the general government is to depend on the voluntary contribution of the states for its support, dismemberment of the United States may be the consequence."

[RockyMtnMan]

Then what was Article I section 10 of the constitution all about?

No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken. (Repealed by the 16th)

[RockyMtnMan]

Further, it seems the 16th gives the fed precisely the power they needed to collect income taxes directly from citizens. 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.

That last statement screams of taxation without representation.