The Supreme Court decided as long ago as 1789 that an income tax was not a direct tax, and need not, therefore, be apportioned among the States.

The boys hesitated, and went into the water in a gingerly way, but did very well, the plunge once taken, and Jack apportioned to each of them his burden.

"Ladies," said he, "and gentlemenwhich of course includes our respected male guestsI am happy to inform you that the programme for the First Annual Hades Ranch Ball has finally been arranged, and the dances apportioned in a fair and impartial manner.

However the blame may be apportioned between the Junker and commercial classes, it is clear that, fired by the Bismarckian programme, and greatly overstretching it, they played into each other's hands.

It was supposed to represent more especially that part of the community which was possessed of most wealth and consideration; and in several states the senators were apportioned with some reference to the amount of taxes paid by different parts of the state.[10] When New York made its senate a supreme court of appeal, it was in deliberate imitation of the House of Lords.