The restriction in question amounts to what
lawyers call a NEGATIVE PREGNANT that is, a NEGATION of one thing, and
an AFFIRMANCE of another; a negation of the authority of the States to
impose taxes on imports and exports, and an affirmance of their
authority to impose them on all other articles. It would be mere
sophistry to argue that it was meant to exclude them ABSOLUTELY from the
imposition of taxes of the former kind, and to leave them at liberty to
lay others SUBJECT TO THE CONTROL of the national legislature. The
restraining or prohibitory clause only says, that they shall not,
WITHOUT THE CONSENT OF CONGRESS, lay such duties; and if we are to
understand this in the sense last mentioned, the Constitution would then
be made to introduce a formal provision for the sake of a very absurd
conclusion; which is, that the States, WITH THE CONSENT of the national
legislature, might tax imports and exports; and that they might tax
every other article, UNLESS CONTROLLED by the same body. If this was the
intention, why not leave it, in the first instance, to what is alleged
to be the natural operation of the original clause, conferring a general
power of taxation upon the Union? It is evident that this could not have
been the intention, and that it will not bear a construction of the
kind.
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