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§ 377. “The Revenues Collected Therein by the Commonwealth.”

REVENUES.—These words extend to all revenues which the Commonwealth collects in the States; not only those arising from customs and excise, but also the receipts from any other kind of taxation, from the revenue-producing services, from fees, licences, penalties, and so forth. It seems clear that the gross revenues are meant—the expenses of collection being apportioned under sub-s. ii.

COLLECTED IN.—During this period, the place of actual collection determines the State to which the revenue is to be credited. (See Note, § 375, supra.)

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