Consider the following and choose the correct code: 1. The Constitution makes a distinction between the legislative power to levy a tax and the power to appropriate the proceeds of tax so levied 2. There is a concurrent sphere in the matter of tax legislation

• A. Only 1 is correct,
• B. Only 2 is correct.
• C. 1 and 2 both are correct,        
• D. 1 and 2 both are false.