Clauses 4–7: Apportionment of direct taxes Section Nine reiterates the provision from Section Two, Clause 3 that direct taxes must be apportioned by state populations. This clause was also explicitly shielded from constitutional amendment prior to 1808 by Article V. In 1913, the 16th Amendment exempted all income taxes from this clause. This overcame the ruling in Pollock v. Farmers' Loan & Trust Co. that the income tax could only be applied to regular income and could not be applied to dividends and capital gains. Furthermore, no tax may be imposed on exports from any state. Congress may not, by revenue or commerce legislation, give preference to ports of one state over those of another; neither may it require ships from one state to pay duties in another. All funds belonging to the Treasury may not be withdrawn except according to law. Modern practice is that Congress annually passes a number of appropriations bills authorizing the expenditure of public money. The Constitution requires that a regular statement of such expenditures be published.
clauses 4–7 apportionment of direct taxes section nine reiterates the provision from section two clause 3 that direct taxes must be apportioned by state populations this clause was also explicitly shielded from constitutional amendment prior to 1808 by article v in 1913 the 16th amendment exempted all income taxes from this clause this overcame the ruling in pollock v farmers' loan & trust co that the income tax could only be applied to regular income and could not be applied to dividends and capital gains furthermore no tax may be imposed on exports from any state congress may not by revenue or commerce legislation give preference to ports of one state over those of another; neither may it require ships from one state to pay duties in another all funds belonging to the treasury may not be withdrawn except according to law modern practice is that congress annually passes a number of appropriations bills authorizing the expenditure of public money the constitution requires that a regular statement of such expenditures be published