...uniform throughout the State." Massachusetts. — The Constitution gives ample power and authority to the General Court " to impose and levy proportional and...resident, and estates lying within the said Commonwealth." Michigan. — The Constitution of Michigan prescribes that "the Legislature shall provide a uniform...

...personal property beyond the limits of the State. "Full power and authority is given and granted to the General Court ... to impose and levy proportional...persons resident and estates lying within the said Common wealth, and also to impose and levy reasonable duties and excises upon any produce, goods, wares,...

...cited.) Second, because by the same part of the Constitution, the taxes can be levied only upon '•' the inhabitants of and persons resident and estates lying within the said Commonwealth," and "duties and excises upon any produce, goods, wares, merchandise, and commodities whatsoever brought...

...constitution above alluded to, the Court said that under the first branch of the power (that of levying proportional and reasonable assessments, rates, and taxes upon all the inhabitants of the Commonwealth) the tax upon the bank stock (of one-half of one per cent, levied in that case) "...

...several offices and places, so as the same be not repngnant or contrary to thts Constitution ; and to impose and levy proportional and reasonable assessments,...within the said Commonwealth ; and also to impose aud levy reasonable duties and excises upon any produce, goods, wares, merchandise, and commodities,...

...contrary to this Constitution; and also to impose fines, muicts, imprisonments, and other punishments; and after conviction, for all offenses, residents within, the said State, and upon all the estates within the same, to be issued and disposed...

...and placee, so as the same be not repugnant or contrary to this Constitution ; and to impose and lew ames Bradley Thayer anil estates lying, within the said Commonwealth ; and also to impose and levv reasonable duties and...

...there cited.) Second, because by the same part of the Constitution, the taxes can be levied only upon " the inhabitants of, and persons resident, and estates lying, within the said Commonwealth" and " duties and excises upon any produce, goods, wares, merchandise, and commodities, whatsoever, brought...

...draft of a Constitution which gave to the General Court in the matter of taxation only the authority " 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...

...Massachusetts immediately preceding the one above quoted, which confers upon the General Court the power "to impose and levy proportional and reasonable assessments,...and estates lying, within the said Commonwealth." Thus, in imposing other than excise taxes, the legislature is restrained to the duty of making them...