The Supreme Court, of the corporate United states, decides Stratton’s Independence v. Howbert, upholding the Corporation Tax Act of 1909 as lawful: a corporate tax on incomes (profits) is not a Direct tax (“a tax exacted directly from the person on whom the ultimate burden of the tax is expected to fall, such as property, income, gift, inheritance, and poll taxes.”——Webster’s Unabridged Dictionary) forbidden by Article I, Section 9 [Clause 4] but an excise (Indirect tax (“a tax exacted indirectly from a person other than the one on whom the ultimate burden of the tax is expected to fall.” [Such as tariffs on imports, or excises]——Webster’s Unabridged Dictionary) on the privilege of doing business, and must meet the requirements of uniformity throughout the nation to be lawful. 

       [restored 6/5/2022]