uniformity of taxation

A requirement of the United States Constitution in reference to federal duties, imposts, and excises. Art I § 8 cl 1. A general principle that taxes should be levied in accord with some reasonable system of apportionment. 51 Am J1st Tax § 151. As this clause is used in Article 1, § 8 of the Constitution, providing that all duties, imposts, and excises shall be uniform throughout the United States, it means that such taxes may only be levied with geographical uniformity. See United States v Doiemus, 249 US 86, 63 1, Ed 493, 39 S Ct 214. The uniformity required by the provision of the United States Constitution that excises imposed by the United States must be uniform throughout the United States is not an intrinsic uniformity relating to the inherent character of the tax as respects its operations on individuals, but is merely it geographical uniformity requiring the same plan and the same method to be operative throughout the United States. Fernandez v Wiener, 326 US 140 90 L Ed 116, 66 S Ct 178, reh den 327 LIS 814, 96 1, Ed 1038, 66 S Ct 525.