1. DEBATE OVER CONSTITUTION

among other things, is declared to be to provide for the common de-
fence, and promote the general welfare, and in this clause the power
is in express words given to Congress "to provide for the common
defence, and general welfare."-And in the last paragraph of the same
section there is an express authority to make all laws which shall be
necessary and proper for carrying into execution this power. It is there-
fore evident, that the legislature under this constitution may pass any
law which they may think proper. It is true the 9th section restrains
their power with respect to certain objects. But these restrictions are
very limited, some of them improper, some unimportant, and others
not easily understood, as I shall hereafter shew. It has been urged that
the meaning I give to this part of the constitution is not the true one,
that the intent of it is to confer on the legislature the power to lay and
collect taxes, &c. in order to provide for the common defence and
general welfare. To this I would reply, that the meaning and intent of
the constitution is to be collected from the words of it, and I submit
to the public, whether the construction I have given it is not the most
natural and easy. But admitting the contrary opinion to prevail, I shall
nevertheless, be able to shew, that the same powers are substantially
vested in the general government, by several other articles in the con-
stitution. It invests the legislature with authority to lay and collect taxes,
duties, imposts and excises, in order to provide for the common de-
fence, and promote the general welfare, and to pass all laws which may
be necessary and proper for carrying this power into effect. To com-
prehend the extent of this authority, it will be requisite to examine 1st.
what is included in this power to lay and collect taxes, duties, imposts
and excises.
2d. What is implied in the authority, to pass all laws which shall be
necessary and proper for carrying this power into execution.
3d. What limitation, if any, is set to the exercise of this power by the
constitution.
1st. To detail the particulars comprehended in the general terms,
taxes, duties, imposts and excises, would require a volume, instead of
a single piece in a news-paper. Indeed it would be a task far beyond
my ability, and to which no one can be competent, unless possessed of
a mind capable of comprehending every possible source of revenue;
for they extend to every possible way of raising money, whether by
direct or indirect taxation. Under this clause may be imposed a poll-
tax, a land-tax, a tax on houses and buildings, on windows and fire
places, on cattle and on all kinds of personal property:-It extends to
duties on all kinds of goods to any amount, to tonnage and poundage
on vessels, to duties on written instruments, news-papers, almanacks,

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