"I am inclined to think, but of this I do not give a judicial opinion, that the direct taxes contemplated by the Constitution, are only two, to wit, a capitation, or poll tax, simply, without regard to property, profession, or any other circumstance; & a tax on LAND..."
"I doubt whether a tax, by a general assessment of personal property, within the United States, is included within the term direct tax."
Thus Chase thought a wealth tax would not run afoul of the direct tax/apportionment rule in Art. I, Sec 9, cl 4.
Wealth tax proponents would want to spotlight it, I'd think.
repository.law.indiana.edu/cgi/viewconten…
nytimes.com/2019/11/07/opi…
The question is how much evidence is sufficient to establish a clear original public meaning...