Erik M. Jensen (Case Western Reserve University School of Law) has posted Prepositions in the Constitution: Duties of Tonnage and Taxes on Incomes (The Green Bag, Forthcoming) on SSRN. Here is the abstract:
-
To defend the proposition that prepositions matter, this article examines the "of" in the phrase "duties of tonnage" and the "on" in "taxes on incomes."