...reasonable assessments, rates and taxes, upon all the inhabitants of, and persons resident, and estates lying, within the said Commonwealth ; and also to...merchandise and commodities whatsoever, brought into, pro- exctaei; duced, manufactured, or being within the same ; to be issued and disposed of by warrant,...

...which provides that " full power and authority are hereby given and granted to the said general court to impose and levy reasonable duties and excises upon...brought into, produced, manufactured or being within the Commonwealth," has not been raised by the Metropolitan Company. I do not, therefore, go into the problem...

...held that the Legislature had not only the right to tax persons proportionately, but also to impose reasonable duties and excises upon any produce, goods,...wares, merchandise, and "commodities whatsoever." In the course of its opinion, the court said that commodity embraces "everything which may be a subject...