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on to be levied from that State may be apportioned as the State may think fit; but an income tax of two per cent. on Rhode Island would probably produce more than an income tax of ten per cent. in Iowa; whereas Koszulka Real Madryt Rhode Island could pay an income tax of ten per cent. easier than could Iowa one of two per cent.
It would in fact appear that the Constitution as at present framed is fatal to all direct taxation. Any law for Celtic 16/17 the collection of direct taxation levied under the Constitution would produce internecine quarrel between the Western States and those which border on the Atlantic. The Western States would not submit to the taxation. The difficulty which one here feels is that which always attends an attempt at finality in political arrangements. One would be inclined to say at once that the law should be altered, and that as the money required is for the purposes of the union and for State purposes, such a Benfica change should be made as would enable Congress to levy an income tax on the general income of the nation. But Congress cannot go beyond the Constitution.
It is true that the Constitution is not final, and that it contains an express article ordaining the manner Antoine Griezmann Koszulka in which it may be amended. And perhaps I may as well explain here the manner in which this can be done, although by doing so I am departing from the order in which the Constitution is written. It is not final, and amendments have been made to it. But the making of such amendments is an operation so Schalke 04 ponderous and troublesome Juventus that the difficulty attached to any such change envelops the Constitution with many of the troubles of finality. With us there is nothing beyond an act of Parliament. An act of Parliament with us cannot be unconstitutional. But no such power has been confided to Congress, or to Congress and the President together. No amendment of the Constitution can be made without the sanction of the State legislatures. Congress may propose Bayern München any amendments, as to the expediency of which two-thirds of both Houses shall be agreed; but before such

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