What the Constitution Means by “Duties, Imposts, and Excises” and “Taxes” (Direct or Otherwise)
Natelson, Robert. “What the Constitution Means by ‘Duties, Imposts, and Excises’ and ‘Taxes’ (Direct or Otherwise).” Case Western Reserve Law Review, vol. 66, no. 2, Winter 2015, pp. 297-351. article
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