Erik M. Jensen (Case Western) has posted Prepositions in the Constitution: Duties of Tonnage and Taxes on Incomes, 14 Green Bag 2d ___ (2011), on SSRN. Here is the abstract:
To defend the proposition that prepositions matter, this article examines the “of” in the phrase “duties of tonnage” and the “on” in “taxes on incomes.”
