U.S. Supreme Court
Loughborough v. Blake, 18 U.S. 5 Wheat. 317 317 (1820)
Loughborough v. Blake
18 U.S. (5 Wheat.) 317
Congress has authority to impose a direct tax on the District of Columbia in proportion to the census directed to be taken by the Constitution.
The provision that direct taxes shall be apportioned among the several states according to their respective numbers, to be ascertained by a census, was not intended to restrict the power of imposing direct taxes to states only.
The power of Congress to exercise exclusive jurisdiction in all cases whatsoever within the District of Columbia includes the power of taxing it.