The phrase "a tax upon" is correct and usable in written English.
It can be used in discussions about taxation, economics, or legal contexts to describe a levy or charge imposed by a government.
Example: "The government proposed a tax upon luxury goods to increase revenue for public services."
Alternatives: "a levy on" or "a charge for".
The principle illustrated by the Helson Case forbids a tax upon commerce or consumption in commerce.
But the fact that the Legislature has chosen to lay a tax upon the use of chattels that have been bought does not make the tax upon the use a tax upon the sale.
20 The reason is that 'the tax * * * is a tax upon the contract subsisting between the government and the individual.
No one questions the power of Wisconsin to lay a tax upon the receipt of that income.
1296, imposed a tax upon each sale or transfer of any certificate of indebtedness issued by a corporation.
But a tax upon use, or, what is equivalent for present purposes, a tax upon property after importation is over, is not a clog upon the process of importation at all, any more than a tax upon the income or profits of a business.
Single tax, originally a tax upon land values proposed as the sole source of government revenues, intended to replace all existing taxes.
Rep. 1, it was held that Congress could not impose a stamp tax upon a bond which the state law required to be given as a prerequisite to the right to sell liquor.
36, imposed a tax, based upon the actual value of the certificates or shares, upon each original issue of shares or certificates of stock issued by a corporation.
A tax laid upon the use of the ferryboat would present an exact parallel.
41 The language just quoted shows that this Court interpreted the transactions in Missouri as merely a part of the interstate commerce and the tax on the franchise an interference therewith because a tax directly upon it.
