Article 1, Section 9, Clause 4
Records of the Federal Convention
[2:142, 169; Committee of Detail, IV, IX]
1. direct taxation proportioned to representation 2. No (headpost) capitation-tax which does not apply to all inhabitants under the above limitation (& to be levied uniform) 3. no (other) indirect tax which is not common to all 4. (Delinquencies shall be distress--[illegible words])1
. . . . .
No Capitation Tax shall be laid, unless in Proportion to the Census herein before directed to be taken.
[2:572, 596; Committee of Style]
Sect. 5. No capitation tax shall be laid, unless in proportion to the census herein before directed to be taken.
[2:618; Madison, 14 Sept.]
Art. I. Sect. 9. "no capitation tax shall be laid, unless &c"
Mr Read moved to insert after "capitation" the words. "or other direct tax" He was afraid that some liberty might otherwise be taken to saddle the States with a readjustment by this rule, of past Requisitions of Congs--and that his amendment by giving another cast to the meaning would take away the pretext. Mr Williamson 2ded. the motion, which was agreed to,
On motion of Col: Mason "or enumeration" inserted after, as explanatory of "Census" Con. & S. C. only. no.
Farrand, Max, ed. The Records of the Federal Convention of 1787. Rev. ed. 4 vols. New Haven and London: Yale University Press, 1937.
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