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Levying a VAT, atop all the other taxes we already pay, is one of the few options if Congress and the president hope to keep feeding the beast. They can’t raise income taxes on anyone making ...
This part elucidates the Constitution’s now-obscure terms “Duties,” “Imposts,” “Excises” and “Tonnage.” Along the way, it points out that Justice Cardozo was wrong to label the ...
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties ...
Yet the power to levy imposts has been inevitably wrapped up with matters of foreign policy, and foreign policy falls more clearly within the presidential domain. Consider the Jay Treaty of 1795.
US trade court rules Trump exceeded his authority with ‘Liberation Day’ tariffs - Court order states Constitution assigns Congress exclusive powers to ‘lay and collect Taxes, Duties, Imposts ...
The Constitution authorizes Congress to “lay and collect Taxes, Duties, Imposts and Excises” (Art. I, § 8, cl. 1), but requires that “direct Taxes” be apportioned among the states by ...
Established in 1980, the CIT replaced the U.S. Customs Court, expanding its jurisdiction and responsibilities. The CIT ensures consistent application of trade laws nationwide, upholding the ...