...time to time — to impose and levy proportional and reasonable assessments, rates, and taxes, upon the inhabitants of, and persons resident, and estates...reasonable duties and excises upon any produce, goods, &c. within the same: to be issued and disposed of by warrant under the hand of the Governor of this...

...the same be not. repugnant or contrary to this Constitution ; and to impose and levy proportional and reasonable assessments, rates, and taxes, upon all...duties and excises upon any produce, goods, wares, merchandises, and commodities whatsoever, brought into, produced, manufactured, or oeing within the...

...the same be not repugnant or contrary to this Constitution ; and to impose and levy proportional and reasonable assessments, rates, and taxes, upon all...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 all...and persons resident, and estates lying, within the Commonwealth ; and also to impose and levy reasonable duties and excises upon any produce, goods, wares,...

...the same be not repugnant or contrary to this Constitution; and to impose and levy proportional and reasonable assessments, rates, and taxes, upon all...duties and excises^ upon any produce, goods, wares, merchandize, and commodities whatsoever, brought into, produced, manufactured, or being within the...

...impose and levy proportional and reasonahle assessments, rates, and taxes upon all the inhahitants of, and persons resident, and estates lying within...the said commonwealth; and also to impose and levy reasonahle duties and excises upon any produce, goods, wares, merchandises, and commodities whatsoever,...

...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, wares, and merchandise, and commodities whatsoever." Under the first branch of this power, which requires...

...same," that the following paragraph be substituted, viz : " And to impose and levy proportional and reasonable assessments, rates and taxes, upon all...resident and estates lying within the said Commonwealth ; also to impose and levy reasonable duties and excises upon any produce, goods, wares, merchandize,...

...authority are hereby given and granted to the said general court ... to impose and levy proportional and reasonable assessments, rates, and taxes, upon all...produced, manufactured, or being within the same. It is readily apparent that the methods of taxation provided by the Constitution are, first, by proportional...

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