University of Minnesota Law School Scholarship Repository Constitutional Commentary 2004 Fixing the Constitutional Absurdity of the Apportionment of Direct Tax Calvin H. Johnson Follow this and additional works at: https://scholarship.law.umn.edu/concomm Part of the Law Commons Recommended Citation Johnson, Calvin H., "Fixing the Constitutional Absurdity of the Apportionment of Direct Tax" (2004). Constitutional Commentary. 103. https://scholarship.law.umn.edu/concomm/103 This Article is brought to you for free and open access by the University of Minnesota Law School. It has been accepted for inclusion in Constitutional Commentary collection by an authorized administrator of the Scholarship Repository. For more information, please contact
[email protected]. Articles FIXING THE CONSTITUTIONAL ABSURDITY OF THE APPORTIONMENT OF DIRECT TAX Calvin H. Johnson* The Constitution requires that direct taxes be apportioned among the states according to population. 1 Before the abolition * Professor Law, University of Texas. A table of short form citations to fre- quently cited documentary sources is found in the Appendix. 1. The Constitution of the United States provides: Representatives and direct Taxes shall be apportioned among the several States ... according to their respective Numbers, which shall be determined by adding to the whole Number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, (but including] three fifths of all other Persons. U.S. CONST. art. I, § 2, cl. 3. The three-fifths of "all other Persons" referred to slaves, but the Thirteenth Amendment abolished slavery. See also U.S. CONST. art. 1, § 9, cl. 4 (providing that "[n]o Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before di rected to be taken").