Definitions

Apportion:  Distribute or divide proportionally.  

Articles of Confederation:  The Articles of Confederation were the first written constitution of the United States of America.  In practice, they were in use beginning in 1777, although ratification by the States wasn’t completed until March 1781. Under the Articles, the states retained sovereignty over all governmental functions not specifically relinquished to the national government.  The Articles did not create an executive branch or a judicial branch or provide any independent source of federal funding.  As a result, the federal government was ineffective.  The Articles were replaced by the current constitution and the new government began operations in 1789.

Bill:  A draft of a proposed law presented to Congress for discussion

Bills of Credit:  Paper money.

Bound to Service for a Term of Years:  This refers to indentured servants.  The majority of European immigrants who came to America prior to the Revolutionary War arrived as indentured servants.  Typically, a father would sign the legal papers to indenture a teenage son or daughter, then work out an arrangement with a ship’s captain to exchange that contract for free transport to the colonies for that child.  Once the ship reached America, the captain would sell the indentured servant’s legal papers to someone who needed workers.  The contract required the indentured servant to work for a fixed period of time, typically three to seven years, in exchange for food, clothing, lodging, and other necessities during the term of their indenture.  They were not paid any wages.  At the end of the indenture, the young person was free to leave.  The practice had largely ceased by the early 1800s and was eventually outlawed in the United States.

Capitation Tax:  A flat tax of the same amount payable by every individual regardless of wealth or earnings.  Also known as a poll tax, a head tax, or a per capita tax.

Direct Tax:  In U.S. constitutional law, direct taxes refer to capitation taxes (taxes levied as a set amount per individual) and property taxes (both real and personal).  These taxes are based on simple existence or ownership.  (Note: Article I, Section 9 of the Constitution originally required that any direct taxes imposed by the national government had to be apportioned among the states on the basis of population. This provision made it difficult for Congress to impose a national income tax that applied to all forms of income until the 16th Amendment was ratified in 1913.  This amendment states that federal income taxes no longer need to be apportioned, regardless of whether they are direct or indirect taxes.)

Duty:  Tax imposed on the import or export of goods.  In U.S. constitutional law, a duty is listed separately from an excise, however, a duty is similar to an excise in that it is generally imposed on an event (such as an importation) and not on a state of being (and therefore is not a direct tax).

Duty of Tonnage:   A tax on imports based on the size or the cargo carrying capacity of a vessel.

Emit:  Issue formally and with authority; put into circulation, especially currency.

Enumerated Powers:  Refers to the list of powers granted to Congress by the Constitution of the United States in Article 1, Section 8 and more broadly to the fact that the United States is a government of enumerated powers in which the federal government can only exercise the powers granted to it by the people through the Constitution.

Enumeration:  This literally means to count off or name one by one.  What the Constitution calls an enumeration is what is commonly referred to as the Census

Excise:  In U.S. constitution law, an excise is any tax that is not a direct tax, therefore an excise is a tax imposed on taxable events, rights, privileges, and activities, and not directly on a person (capitation tax) or on property.  A realization of income (receipt of wages) is an event. A sale of personal or real property is an event. A transfer of title by gift or because of death is an event. Therefore, taxes on any income other than income from property, such as gift taxes, estate taxes, payroll taxes, sales taxes, and transfer taxes, are all examples of excise taxes.  An excise is also known as an indirect tax.

Implied Powers:   Powers which, while not stated in the Constitution, seem to be implied by the powers which are expressly stated because the implied powers are necessary for Congress to be able to execute the expressly stated powers.  Alexander Hamilton produced the classic argument for implied powers - that the sovereign duties of a government imply the right to use the means adequate to achieve its ends. He asserted that although the Constitution placed limitations on the sovereignty of the federal government, it could not possibly define all the means which Congress could use, because it was impossible for the Framers to anticipate all future needs. Hamilton claimed that the "general welfare clause" and the "necessary and proper clause" gave elasticity to the Constitution.   

Impost:  A tax levied on imports.  Often a punitive tax imposed to dissuade countries from discriminating against the imports or shipping of the nation levying the impost. If the trade is non-discriminatory, then no impost is generally levied, therefore an impost is not usually intended to be a revenue source, but rather a way to regulate commerce.  Sometimes referred to as a tariff or a customs duty.

Indirect Tax:  See Excise

Property Tax:  A tax on property “by reason of its ownership" at a specific point in time, for example a real estate property tax imposed on the person owning the property as of January 1 of each year.  It is the fact of ownership of the property that is being taxed, not any change in its value.  The amount of tax levied may change from year to year, based on the change in the value of the property and/or a change in the tax rate, but those are separate issues governing how the tax is computed.

Securities:  Certificates attesting credit, the ownership of stocks or bonds, or the right to ownership connected with tradable derivatives.