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Taxing Power: Luther Martin’s Anti-Federalist Warnings

By: Michael Boldin   Luther Martin believed the Constitution’s sweeping taxation power was one of its most dangerous features, a direct threat to both state sovereignty and individual liberty. Long before ...

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Clearing Up the Confusion About the Constitution’s Term “Direct Taxes”

By: Rob Natelson   The Supreme Court’s June 20 decision in Moore v. United States continues the long-standing controversy over the Constitution’s distinction between “direct” and “indirect” taxes. Writing for the Court, Justice ...

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