Yes, it is decided in the courts and unless it is ALWAYS a state issue it is important as a Federal one. Now that is what I am talking about. It must be interpreted as to meaning and limit. I also never said that everything us up for interpretation. Note that I said that we could not "obey the Constitution word for word" -or whatever the original statement was that I took issue with.
Now, how do we define direct vs indirect tax? Do we do it using economic definitions? income taxes and property taxes are direct because they are collected "directly" from the individual according to his ability to pay (directly) as opposed to sales tax, customs taxs and other "regressive" taxes. The point here is that property and income taxs are considered direct taxes but constitutionally they are not.
Hence -
The Sixteenth Amendment to the U.S. Constitution, which most people recognize as the beginning of federal income taxes, was ratified in 1913 and specifically divorced income taxes (and all taxes collected by the federal government) from "apportionment" clauses within the Constitution, making income and property taxes collectible without violating the Constitution.
"The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration."
Despite these legislative gymnastics, income taxes --- federal, state and local --- are, for all intents and purposes, direct taxes.
Ok, now, some of this is very familiar territory, but that is my point, if we could abide by the Constitution word for word then there wouldn't be the sorts of battles we have over constitutionality.
Amendment one. What is the meaning of and extent of "speech" To a lesser extent, what is "the press"?
Amendment two. Never mind the militia, what constitutes "the people" in this context and as I have mentioned, what are "arms". (don't start - I hold that not only are the people, meaning individuals due their right to keep and bear, but they are entitled to do so secretly and possession of a firearm should be a private matter)
Amendment four. what is an effect? how does "papers" apply in a paperless society?
Amendment Five. What constitutes "due process"?
Amendment six. "impartial" "confronted"
Amendment seven - this is an important one because it exemplifies what I am talking about. The founders and the signers didn't say "the equivalent" of 20 dollars, they said twenty dollars.
This is not as precise a response as I would have liked to give but I wanted to respond to you as you are at least entertaining my comments with civility.