SECTION VIII.—­POWERS VESTED IN CONGRESS.

Clause 1.—­Taxation.

Congress shall have power:

To lay and collect taxes[1], duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States;[2] but all duties, imposts and excises shall be uniform throughout the United States.[3]

For discussion of methods of taxation, see page 316.

[1] The want of power in congress to impose taxes was, perhaps, the greatest defect of the articles of confederation; therefore in the constitution this was the first power granted to congress.

[2] As usually interpreted, the phrase beginning, “to pay the debts,” is intended to state the purposes for which taxes may be levied.  But this limitation is merely theoretical, for taxes are levied before being expended.

[3] This is to prevent legislation in favor of any state or section, as against other states or sections.

Clause 2.—­Borrowing.

To borrow money on the credit of the United States.

It should not be necessary, ordinarily, for congress to exercise this power.  But in times of war the regular sources of income may not be sufficient, hence the necessity of this power to provide for extraordinary expenses.  It is one of the prerogatives of sovereignty; it is indispensable to the existence of a nation.

For more about national borrowing, see page 317.

Clause 3.—­Regulation of Commerce.

To regulate commerce[1] with foreign nations, and among the several states,[2] and with the Indian tribes.[3]

[1] The power to regulate commerce implies the power to prescribe rules for traffic and navigation, and to do such things as are necessary to render them safe.  It has been interpreted to cover, among other things, the imposition of duties, the designation of ports of entry, the removal of obstructions in bays and rivers, the establishment and maintenance of buoys and lighthouses, and legislation governing pilotage, salvage from wrecks, maritime insurance, and the privileges of American and foreign ships.

[2] The power to regulate commerce with foreign nations should go hand in hand with that of regulating commerce among the states.  This power had, under the confederation, been in the hands of the several states.  Their jealousies and rivalries had led to retaliatory measures upon each other.  This condition of affairs was encouraged by other nations, because they profited by it.  At the time of the adoption of the constitution, business was terribly depressed, and the bitterness of feeling among the states would probably soon have disrupted the Union.  Therefore, “to insure domestic tranquility,” and “to promote the general welfare,” the power to regulate commerce was delegated to the general government.

[3] This control is exercised even when the Indians live within the boundaries of a state.