ABSTRACT
The American Revolution will always be remembered for the slogan of "no taxation without representation," a rallying cry that has deep roots in English history. Congress has the power to regulate indirectly by taxation, as long as the measure bears some relationship to the production of government revenues. The clash between taxation and rights emerges when a tax measure creates imbalances among competing interests or rights-that is, it disfavors or burdens some conduct or behavior that is alleged or deemed to be a constraint on a fundamental right of one group of citizens at the expense of another group. The role of the judiciary as the ultimate interpreter of the liberties and rights protected in the Constitution is especially pertinent in the head-to-head confrontation and convergence between the constitutional power to tax versus the First Amendment's guarantee of freedom of the press.
