U.S. ConstitutionArticle I — The Legislative BranchSubarticle 9Section 4

No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken.

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Lexinter.net | U.S. Const. art. I, § 9, cl. 4 | https://laws.lexinter.net/constitution/us/article-1/section-9/clause-4

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