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Updated: September 8, 2025


Surrender the rights of taxation and commercial regulation, and the landed states at the southward will all be interested in draining our resources; for whatever can be got by impost on our trade and excises on our manufactures, will be considered as so much saved to a state inhabited by planters.

The last part of this grant, which provides that all duties, imposts, and excises shall be uniform throughout the United States, furnishes another strong proof that it was not intended that the second part should constitute a distinct grant in the sense above stated, or convey any other right than that of appropriation.

To lay and collect taxes, duties, imposts, and excises, to pay the debts, and provide for the common defense and general welfare of the United States; Second. To borrow money; Third. To regulate commerce with foreign nations, and among the several States, and with the Indian tribes; Fourth. To establish an uniform rule of naturalization and uniform laws respecting bankruptcies; Fifth.

"The Legislature has been obliged to wink at the violation of her excise laws in the western parts of the state ever since the Revolution," confessed a United States Senator from that State. The Constitution clearly stated the power of Congress to lay and collect both imposts and excises.

The exception of taxes, from the uniformity annexed to duties and excises, could not have the operation contended for by the gentleman; because other clauses had clearly and positively fixed the census. Had taxes been uniform, it would have been universally objected to, for no one object could be selected without involving great inconveniences and oppressions. But, says Mr.

Perhaps the Inhabitants here are not above a Tenth Part of the Whole; yet as they are better fed, and cloth'd, and lodg'd, than her other Subjects, the Customs and Excises upon their Consumption, the Imposts upon their Houses, and other Taxes, do very probably make a fifth Part of the whole Revenue of the Crown.

Those provinces he regarded merely as a bank to draw upon. His immediate intercourse with the country was confined to the extortion of vast requests. These were granted with ever-increasing reluctance, by the estates. The new taxes and excises, which the sanguinary extravagance of the duke rendered necessary, could seldom be collected in the various cities without tumults, sedition, and bloodshed.

He asked why it was moited to secure us that property in slaves, which we held now? He feared its omission was done with design. They might lay such heavy taxes on slaves, as would amount to emancipation; and then the Southern States would be the only sufferers. His opinion was confirmed by the mode of levying money. Congress, he observed, had power to lay and collect taxes, imposts, and excises.

The power to raise money by taxes, duties, imposts, and excises is alike unqualified, nor do I see any check on the exercise of it other than that which applies to the other powers above recited, the responsibility of the representative to his constituents.

It can only recommend such measures as may in its opinion be called for by the wants of the public service to Congress, with whom alone rests the power to "lay and collect taxes, duties, imposts, and excises." This duty has upon several occasions heretofore been performed.

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