A tax on income from business and occupations was not a direct tax and could be subjected to taxation without the necessity ofapportionment on the basisof population.
对经营和职业所得的征税不是直接税，不必以人口为基础分配。
2
If the harm is divisible and there is a reasonable basis for apportionmentof damages, each defendant is liable only for the portion of the harm he himself caused.