A tax on income from business and occupations was not a direct tax and could be subjected to taxation without the necessity of apportionment on the basis of 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。

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If the harm is divisible and there is a reasonable basis for apportionment of damages, each defendant is liable only for the portion of the harm he himself caused.

如果损害可以明确划分，并且有一个按比例分配伤害的合理基础，每个被告仅为他所引起的损害负责。

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