Most Americans understand that all government functions must be authorized by their state constitution or the Constitution of the United States. While this understanding may not be as firm as it was in our grandparents' day, it is still fairly well acknowledged. However, some feel that when it comes to matters of taxation, the government throws the Constitution out the window and all must follow the dictates of the government or pay the piper. While this is not legally true, there is ample reason for people to feel this way. The purpose of this article is to clarify what the Constitutional boundaries of taxation are and what we can do to stay clear of the boundary markers.
First and foremost we want to assure you that even government's taxing authority must be exercised in compliance with your state constitution, or if a federal tax, with the US Constitution.
Some of you who have investigated the Constitutional limits of taxation know that the subject can be difficult and frustrating. The Constitutional issues of taxation must be understood not only through a proper view of law, but also through a proper view of history. Taxation is as much a part of our nation's history as is King George III or George Washington.
More:
http://www.originalintent.org/edu/consttax.php