TAXES. This term in its most extended sense includes all contributions 
imposed by the government upon individuals for the service of the state, by 
whatever name they are called or known, whether by the name of tribute, 
tithe, talliage, impost, duty, gabel, custom, subsidy, aid, supply, excise, 
or other name. 
     2. The 8th section of art. 1, Const. U. S. provides, that "congress 
shall have power to lay and collect taxes, duties, imposts, and excises, to 
pay," &c. "But all duties, imposts and excises shall be uniform throughout 
the United States." 
     3. In the sense above mentioned, taxes are usually divided into two 
great classes, those which are direct, and those which are indirect. Under 
the former denomination are included taxes on land or real property, and 
under the latter taxes on articles of consumption. 5 Wheat. R. 317. 
     4. Congress have plenary power over every species of taxable property, 
except exports. But there are two rules prescribed for their government, the 
rule of uniformity and the rule of apportionment. Three kinds of taxes, 
namely, duties, imposts and excises are to be laid by the first rule; and 
capitation and other direct taxes, by the second rule. Should there be any 
other species of taxes, not direct, and not included within the words 
duties, imposts or customs, they might be laid by the rule of uniformity or 
not, as congress should think proper and reasonable. Id. 
     5. The word taxes is, in a more confined sense, sometimes applied in 
contradistinction to duties, imposts and excises. Vide, generally, Story on 
the Const. c. 14; 1 Kent, Com. 254; 8 Dall. 171; 1 Tuck. Black. App. 232; 1 
Black. Com. 308; The Federalist, No. 21, 36; Woodf. Landl. and Ten. 197, 
254.