Final answer:
The Constitution deals directly with excise taxes since its ratification and with income tax through the Sixteenth Amendment.
Step-by-step explanation:
Among the taxes dealt with in the Constitution, a notable one is the excise tax, which the Constitution has allowed since its ratification. These taxes are levied on the manufacture or sale of particular goods, such as gasoline and alcohol. Additionally, the income tax is another tax specifically addressed in the Constitution; the Sixteenth Amendment granted Congress the power to impose a federal income tax. While sales tax, property tax, and corporate tax are common in the United States, they are not directly established by the Constitution, but rather by state and local laws or federal legislation outside the original document.
a. Income tax: The 16th Amendment, ratified in 1913, granted Congress the power to levy income taxes. This allows the federal government to tax individuals' and businesses' income.
b. Property tax: While the Constitution itself doesn't explicitly mention property tax, it indirectly addresses it by outlining the apportionment of direct taxes among the states based on population in Article I, Section 9. Property taxes are typically assessed and collected at the state and local levels.