[Buckeye McFrog]

Sen. Jacob Howard, the author of the jurisdiction clause, had noted that citizens pay taxes.

That's a useless measuring stick. EVERYBODY pays taxes (unless working under the table). Citizens, Green Card holders, H1B visa workers. Even illegals if they managed to scam their way onto a payroll with a stolen SS number.

[Amendment10]

"That's a useless measuring stick. EVERYBODY pays taxes (unless working under the table). Citizens, Green Card holders, H1B visa workers. Even illegals if they managed to scam their way onto a payroll with a stolen SS number."

Yes, probably most people pay some kind of state and cash register taxes. But such taxes are clearly not a federal tax.

Also consider that the Constitution’s Article I, Section 2, Clause 3 indicates that some (all?) Indians were not taxed by feds.

"Article I, Section 2, Clause 3: Representatives and direct Taxes shall be apportioned among the several States which may be included 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 Term of Years, and excluding Indians not taxed [emphasis added], …"

Again, Sen. Howard had indicaticated that Indians not taxed by feds weren’t regarded as citizens, regardless if they were born in the USA.

But I do not know the federal tax status of Indians after Pres. Coolige signed the Indian Citizenship Act of 1924.

Indian Citizenship Act

Insights welcome.