within this Union, according to their respective numbers, which shall be determined by adding to the whole number of free persons, including those bound to service for a tern of years, and excluding Indians not taxed, three-fifths of all other persons.

(4) "The actual enumeration shall be made within three years, after the first meeting of the Congress of the United States, and within every subsequent term of ten years, in such manner as they shall by law direct.

(5) "The number of Representatives shall not exceed one for every thirty thousand; but each State shall have at least one Representative; and until such enumeration shall be made, the State of New Hampshire shall be entitled to choose three, Massachusetts eight, Rhode Island and Providence Plantations one, Connecticut five, New York six, New Jersey four, Pennsylvania eight, Delaware one, Maryland six, Virginia ten, North Carolina five, South Carolina five, and Georgia three.

(6) "When vacancies happen in the representation from any State, the executive authority thereof shall issue writs of election to fill such vacancies.

(7) "The House of Representatives shall choose their Speaker and other officers; and shall have the sole power of impeachment."

Decisions as to direct taxes.—(1) The 9th section of Act of July 13th, 1866, relating to the internal

revenue, which provides that "every National banking association, State bank or State banking association shall pay a tax of ten per centum on the amount of notes of any State bank, or State banking association, paid out by them after a certain date (Aug. 1st, 1866) does not lay a direct tax, within the meaning of that clause of the Constitution which ordains that direct taxes shall be apportioned among the several states according to their respective numbers." Veazie Bank v. Fenno, 8 Wall., 533. This decision discusses the question, what are "direct taxes," and holds that what was meant in that section of the Constitution, is that where a gross sum as a tax was to be raised from all the States, the amount must be apportioned among the States according to population. Taxes in the nature of excise (like our internal revenue taxes), or on trades or professions, or imposts or duties, are another form of taxation.

(2) Income tax, as levied upon insurance companies, laid by Secs. 105 and 126 of Act of June 20th, 1864, as amended by Act of July 13th, 1866 (13 Stat. at L., pp. 276, 283) held not a direct tax but a duty or excise. Pacific Ins. Co. v. Soule, 7 Wall., 433.

(3) Taxes on real estate property are direct taxes.— Hylton v. United States, 3 Dall., 171; Springer v. United States, 102 U. S., 586. In the Hylton case a

tax was levied on pleasure carriages and was held not a direct tax. In the Springer case the court held that direct taxes meant "only capitation taxes and taxes on real estate." See Cooley's Taxation, p. 5, n. 2; Pom. Const. Law, 157; Sharswood's Blackstone, 308, n.

(4) Taxes on the rents or income of real estate are direct taxes within this constitutional provision, and a Federal statute imposing taxes of this nature is void. Pollock v. Farmers' Loan & Trust Co., 157 U. S., 429 (1895); Reheard, 158 U. S., 601.

(5) Taxes on personal property or the income therefrom are direct taxes, and the Act of 1894, so far as it falls on income of real or personal property, is repugnant to the Constitution; and the whole act constituting one entire scheme of taxation is void. Pollock v. Farmers' Loan & Trust Co., 158 U. S., 601.

(6) A "succession" tax imposed by Acts of June 30th, 1864 (13 Stats. at L., pp. 285-287), as amended by Act of July 13th, 1866 (14 Stats. at L., pp. 140, 141), on every "devolution of title to any real estate,' was held not to be a "direct tax," but an "impost or excise" and constitutional and valid. And so, the devise of an equitable interest in real estate is such devolution of title. Scholey v. Rew, 23 Wall., 331.

The taxes upon legacies and distributive shares of personal property, imposed by Act of June, 1898, are im

posed upon the transmission or receipt of such inheritances, and not upon the right of the State to regulate the devolution of the property upon death. It is not a direct tax. Knowlton v. Moore, 179 U. S.,

(7) A tax upon the interest on municipal bonds issued by State municipalities is a tax upon the power of the State and its instrumentalities to borrow money, and repugnant to the Constitution. Pollock v. Farmers' Loan & Trust Co., 157 U. S., 429; 158 id., 601.

(8) A tax on bank circulation is not a direct tax and may be laid without apportionment. Veazie Bank v. Fenno, 8 Wall., 533, 546.

THE SENATE.

SECTION 3. "(1) The Senate of the United States shall be composed of two Senators from each State, chosen by the legislature thereof, for six years; and each Senator shall have one vote.

"(2) Immediately after they shall be assembled in consequence of the first election, they shall be divided as equally as may be into three classes. The seats of the Senators of the first class shall be vacated at the expiration of the second year, of the second class at the expiration of the fourth year, and of the third class at the expiration of the sixth year, so that one-third may be chosen every second year; and if vacancies happen by

resignation, or otherwise, during the recess of the legis lature of any State, the executive thereof may make temporary appointments until the next meeting of the legis lature, which shall then fill such vacancies.

"(3) No person shall be a Senator who shall not have attained to the age of thirty years, and been nine years a citizen of the United States, and who shall not, when elected, be an inhabitant of the State for which he shall be chosen.

"(4) The Vice-President of the United States shall be President of the Senate, but shall have no vote, unless they be equally divided.

"(5) The Senate shall choose their other officers, and also a President pro tempore, in the absence of the VicePresident, or when he shall exercise the office of President of the United States."

IMPEACHMENT.

"(6) The Senate shall have the sole power to try all impeachments. When sitting for that purpose, they shall be on oath or affirmation. When the President of the United States is tried, the Chief Justice shall preside; and no person shall be convicted without the concurrence of two-thirds of the members present.

"(7) Judgment in cases of impeachment shall not extend further than to removal from office and disqualification to hold and enjoy any office of honor, trust or profit