Wrong. When Congress decides to lay a direct tax upon the states as opposed to directly taxing the people, and as intended by our founders, Congress is to calculate each state’s share of a total sum being raised using the rule of apportionment after which each state is notified of is share of the direct tax and a time period in which the tax must be paid, and leaving each state free to raise its share in its own chosen way.
An example showing this legislative intent can be found in several of our Constitution’s ratification documents, such as the
Ratification of the Constitution by the State of New Hampshire:
Fourthly That Congress do not lay direct Taxes but when the money arising from Impost, Excise and their other resources are insufficient for the Publick Exigencies; nor then, untill Congress shall have first made a Requisition upon the States, to Assess, Levy, & pay their respective proportions, of such requisitions agreeably to the Census fixed in the said Constitution in such way & manner as the Legislature of the State shall think best and in such Case if any State shall neglect, then Congress may Assess & Levy such States proportion together with the Interest thereon at the rate of six per Cent per Annum from …….
For an example of this apportioned tax see an
Act laying a direct tax for $3 million in which the rule of apportionment is applied and each state is notified of its share to be paid.
And then see
Section 7 of the direct tax of 1813 allowing states to pay their respective quotas and be entitled to certain deductions in meeting their payment on time.
JWK
“The proportion of taxes are fixed by the number of inhabitants, and not regulated by the extent of the territory, or fertility of soil”3 Elliot’s, 243,“Each state will know, from its population, its proportion of any general tax” 3 Elliot’s, 244 ___ Mr. George Nicholas, during the ratification debates of our Constitution.