Prepositions in the Constitution

8 Pages Posted: 10 Jan 2011 Last revised: 2 Mar 2011

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: January 7, 2011


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."

Keywords: Prepositions, Constitutional law, Constitutional interpretation, Tonnage Clause, Patient Protection and Affordable Care Act of 2010, Taxes on Income, Income tax, Sixteenth Amendment

JEL Classification: K10, K34

Suggested Citation

Jensen, Erik M., Prepositions in the Constitution (January 7, 2011). 14 Green Bag 2d 163; Case Legal Studies Research Paper No. 2011-2. Available at SSRN:

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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