taxation and representation

taxation and representation
Concomitants under the American system of government. The rallying cry of the framers of the Federal Constitution. The principle was that the consent of those who were expected to pay the tax was essential to its validity. Hence, the Constitution provided that representatives and direct taxes should be apportioned among the states according to numbers, Article 1, Section 2, and that all duties, imports, and excises should be uniform throughout the United States, Article I, Section 8. Pollock v Farmers' Loan & Trust Co. 157 US 429, 158 US 601, 39 L Ed 759, 1108, 15 S Ct 673, 912.

Ballentine's law dictionary. . 1998.

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