<P> Here, the requirement is that taxes must be geographically uniform throughout the United States . This means taxes affected by this provision must function "with the same force and effect in every place where the subject of it is found ." However, this clause does not require revenues raised by the tax from each state be equal . </P> <P> Justice Story characterized this requirement in a light more relevant to practicality and fairness: </P> <P> It was to cut off all undue preferences of one state over another in the regulation of subjects affecting their common interests . Unless duties, imposts, and excises were uniform, the grossest and most oppressive inequalities, vitally affecting the pursuits and employments of the people of different states, might exist . </P> <P> In other words, it was another check placed on the legislature in order to keep a larger group of states from "ganging up" to levy taxes benefiting them at the expense of the remaining, smaller group of states . </P>

Congress has the power to lay and collect taxes