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Taxation. Power to Tax: Exports. Requirement That Wheat Exporters Buy Marketing Certificates from the Federal Government for Wheat Not Grown under Acreage Allotments Is a Regulation of Commerce, Not a "Tax" on Exports, and Is Therefore Constitutional. Moon v. Freeman, 379 F.2d 382 (9th Cir. 1967)
Harvard Law Review
Vol. 81, No. 8 (Jun., 1968), pp. 1879-1883
Published by: The Harvard Law Review Association
Stable URL: http://www.jstor.org/stable/1339502
Page Count: 5