What is a power, but the ability or faculty of doing a thing? What is
the ability to do a thing, but the power of employing the MEANS
necessary to its execution? What is a LEGISLATIVE power, but a power of
making LAWS? What are the MEANS to execute a LEGISLATIVE power but LAWS?
What is the power of laying and collecting taxes, but a LEGISLATIVE
POWER, or a power of MAKING LAWS, to lay and collect taxes? What are the
propermeans of executing such a power, but NECESSARY and PROPER laws?
This simple train of inquiry furnishes us at once with a test by which
to judge of the true nature of the clause complained of. It conducts us
to this palpable truth, that a power to lay and collect taxes must be a
power to pass all laws NECESSARY and PROPER for the execution of that
power; and what does the unfortunate and culumniated provision in
question do more than declare the same truth, to wit, that the national
legislature, to whom the power of laying and collecting taxes had been
previously given, might, in the execution of that power, pass all laws
NECESSARY and PROPER to carry it into effect? I have applied these
observations thus particularly to the power of taxation, because it is
the immediate subject under consideration, and because it is the most
important of the authorities proposed to be conferred upon the Union.
Pages:
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325