United States Constitution Article. I, Section 8.
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States (Rule of Uniformity);

United States Constitution Section. 7. Clause 1.
All Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills.

United States Constitution Section 2. Clause 3.
Representatives and direct Taxes shall be apportioned among the several States (Rule of Apportionment) which may be included within this Union, 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, three fifths of all other Persons (slaves*).  

United States Constitution Section 9. Clause 4.
No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.

Sixteenth Amendment to the United States Constitution. The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.  [Proposed 1909; Questionably Ratified 1913]

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