Wealth Taxes Aren’t Income Taxes..they are property taxes.
“No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.”
After the 16th Amendment was passed, this is the 'lay of the land with regard to taxes:
1. Direct taxes on people or property: unconstitutional unless apportioned by state population
2. Direct taxes on income: now constitutional even without apportionment
3.Indirect taxes on sales and imports: constitutional, as always
https://gspp.berkeley.edu/news/news-center/the-constitutionality-of-a-net-worth-tax