Which clause requires direct taxes to be proportional to population?

• A. Slave Trade Clause
• B. Fugitive Slave Clause
• C. Direct Taxes Clause
• D. Three-Fifths Clause

Answer: (C)

Direct taxes must be distributed among the states according to each state’s population. That means the government can’t charge a uniform amount to every state for a direct tax; instead, the share each state pays is tied to how many people live there, as counted by the census. This distinction matters because direct taxes (like capitation or property taxes) were meant to rise or fall with population, ensuring a fair fiscal burden across states.

The other clauses touch different topics. The Three-Fifths Clause affects how population is counted for representation and taxation, including how enslaved people are counted in those tallies. The Slave Trade Clause and Fugitive Slave Clause deal with the timing of the slave trade and the handling of escaped enslaved people, not how direct taxes are apportioned. The Direct Taxes Clause is the exact provision that establishes the population-based apportionment for direct taxes. Note that later the 16th Amendment changed how income taxes are collected, removing the need for apportionment by population.