...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...

...be respectively administered unto them, for the execution of their several offices and Taxes may he places, so as the same be not repugnant or contrary...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...and persons resident, and estates lying, within the Commonwealth ; and also to impose and levy reasonable duties and excises upon any produce, goods, wares,...

...rates, and taxes, upon all the inhabitants of, and persons resident, and estates lying, within the Commonwealth ; and also to impose and levy reasonable...duties and excises upon any produce, goods, wares, and merchandise, and commodities whatsoever, brought into, produced, manufactured, or being within...

...affirmations, as shall be respectively administered unto them, for the execution of their several offices and places, so as the same be not repugnant or contrary...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...

...such oaths as shall be respectively administered unto them for the execution of their several offices and places, so as the same be not repugnant or contrary to this Constitution ; and also to impose fines, mulcts, imprisonments, and other punishments; and to impose and levy proportional...

...affirmations as shall be respectively administered unto them for the execution of their several offices and places, so as the same be not repugnant or contrary...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...and persons resident and estates lying within the Commonwealth,' it is apparent that the phrase 'persons resident' includes individuals who have no permanent...