taxing power

The power granted to a governmental body to levy a tax; esp., the congressional power to levy and collect taxes as a means of effectuating Congress’s delegated powers. U.S. Const. art. I, § 8, cl. 1. See SIXTEENTH AMENDMENT. [Cases: Internal Revenue 3001–3008; Taxation 2–36. C.J.S. Indians §§ 131–133; Internal Revenue§§ 2, 4; Taxation§§ 4, […]