...Full power and authority are hereby given and granted to the said General Court, fiom time to time — to impose and levy proportional and reasonable assessments, rates, and taxes, upon the inhabitants of, and persons resident, and estates lying, within the said Commonwealth ; and also...

...to this Constitution ; and also to impose f,nes, mulcts, imprisonments, and other punishments; and to impose and levy proportional and reasonable assessments,...rates, and taxes, upon all the inhabitants of, and residents within the said State ; and upon all estates within the same ; to be issued and disposed...

...offices and Taxes may he places, so as the same be not repugnant or contrary to this Constitution ; and to impose and levy proportional and reasonable assessments,...inhabitants of, and persons resident, and estates ly• ing within tl\e said Commonwealth ; and also to impose, impost & exeise, and levy, reasonable...

...Commonwealth." The power of the legislature by the constitution, is " to impose and levy proportionate and reasonable assessments, rates, and taxes, upon...resident, and estates lying, within the Commonwealth ; and also to impose and levy reasonable duties and excises upon any produce, goods, wares, and merchandise,...

...their several offices and places, so as the same be not repugnant or contrary to this Constitution; and to impose and levy proportional and reasonable assessments,...and persons resident, and estates lying within the said Commonwealth ; and also to impose, and levy, reasonable duties and excises^ upon any produce,...

...pro- Eastern District. ' J * March, 1830. portwnate and reasonable assessments, rates and taxes on all the inhabitants of, and persons resident, and estates lying within the MAToK&ALcommonwealth; and also to impose and levy reasonable duties and excises upon any produce, goods,...

...to this Constitution ; and also to impose fines, mulcts, imprisonments, and other punishments; and to impose and levy proportional and reasonable assessments, rates, and taxes, upon the persons of all the inhabitants of and residents within the said Commonwealth, and upon all estates...

...several offices and places, so as the same be not repugnant or contrary to this Constitution ; and to impose and levy proportional and reasonable assessments,...inhabitants of, and persons resident, and estates lying, \vithin the said Commonwealth ; and also to impose, and levy reasonable duties and excises, upon any...

...the State. Thus, where the Constitution confers authority upon the General Court to impose and levy assessments, rates and taxes upon all ' the inhabitants...resident and estates lying within the Commonwealth,' it is apparent that the phrase 'persons resident' includes individuals who have no permanent home here,...

...provided by the Constitution are, first, by proportional and reasonable assessments, rates and taxes upon the inhabitants of and persons resident and estates lying within the Commonwealth; and second, as the State may not since the adoption of the Federal Constitution levy duties on imports,...