Original Constitution 1787
The first thing to understand is the original Constitution for The United States of America (1787) Article 1 section 8 and 9.
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;
Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers.
To exercise exclusive Legislation in all Cases whatsoever, over such District (not exceeding ten Miles square) as may.
No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.