Answer:
B. The Constitution
Explanation:
A Constitution refers to a set of written laws and principles which is typically used to determine the power and authority of the government, as well as guarantee the fundamental rights of its citizens.
Basically, the Constitution accords powers to the national or federal government and these includes; enumerated or delegated, reflected, and concurrent powers. The Constitution of the United States of America became effective on the 4th of March, 1789.
Hence, the Constitution is a document which was written to define a tax base and court system for the new country. The US Congress was authorized by the US Constitution to levy different types of taxes such as income tax, sales tax and property tax on the citizens and people living in the United States of America. Also, the court system comprising of a trial court, circuit court, appellate court, and supreme court was defined and established by the constitution.
