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thousand eight hundred and eight; but a tax or duty may be imposed on such importation, not exceeding ten dollars for each person.

4. No capitation, or other direct tax, shall be laid, unless in proportion to the census or enumeration herein before directed to be taken.

5. No tax or duty shall be laid on articles exported from any State.

6. No preference shall be given by any regulation of Commerce or revenue to the Ports of one State over those of another; nor shall vessels bound to, or from, one State, be obliged to enter, clear, or pay duties in another.

SECTION X.-1. No State shall enter into any treaty, alliance, or confederation; grant letters of marque and reprisal ; coin money; emit bills of credit; make anything but gold and silver coin a tender in payment of debts; pass any bill of attainder, ex post facto law, or law impairing the obligation of contracts; or grant any title of nobility.

2. No State shall, without the consent of Congress, lay any imposts or duties on imports or exports, except what may be absolutely necessary for executing its inspection laws; and the net produce of all duties and imposts laid by any State on imports or exports shall be for the use of the treasury of the United States, and all such laws shall be subject to the revision and control of the Congress.

WE have here selected from the Constitution those clauses by which the people have confided to Congress powers to levy taxation and regulate commerce. Some of these are held concurrently with similar powers retained by the several States. Thus, for example, a State can levy taxes, but only locally and for



local purposes; can borrow money, but only on its own credit; can regulate its internal trade; can establish a bankrupt law for its own subjects. But with Congress exclusively rests the regulations of commerce with foreign nations, between the several States, and with the Indian tribes, though dwelling within a State; uniform laws of naturalization; the postal service; and patent rights.

The surrender of State sovereignty is very completely shown by the exclusive powers given to the National Government to regulate commerce. Under the Confederation these powers were retained by the States. At the close of the war Congress applied to each of them for authority to make foreign commercial treaties.1 Some refused; while others conceded it with conditions so impracticable that no action could be taken. The evil became so intolerable, that Virginia placed it as one of the leading purposes of the constitutional convention, and so it was considered in its deliberations.2 The duties of that Convention were twofold, viz., to consider "the great objects for

1 Hist. of the Constitution, CURTIS, ii. 298. 2 Idem, ii. 12.

which the Federal Government was instituted," and "the exigencies of the Union." Taxes for the national defence and the general welfare must be classed among the former; the complete power to regulate commerce, among the latter.

The attempt has been made by Mr. Spence and others to justify the present rebellion of the Southern States, on the plea that American tariffs have been unconstitutional. It has been urged that Congress had no power to impose duties for the protection of domestic manufactures; and South Carolina has been pointed out as a State nullifying upon this ground, and to the extent of actual resistance, the tariff act of 1828. It becomes, therefore, important to see what the framers of the Constitution really intended by the words "to regulate com." and what the Constitution itself says. The Constitution forbids,


First, Direct taxes not in proportion to population.

Second,--Taxes on exports.

Third,-Any preference of one port over

another, or one part of the Union over another.

The Constitution permits-Taxes, duties or imposts on imports, and grants a special power of prohibiting the importation of slaves after the year 1808.

But it expressly forbids any State from levying duties either on exports or imports, with one slight exception, and that subject to the control of Congress.

It is clear, then, that with the three exceptions named, the right of Congress is both "plenary and indefinite," to "collect taxes," in order to "provide for the common defence," and "to lay duties and imposts" for the "general welfare of the United States."

It is said, however, that duties imposed with the double object of revenue and protection do not meet these requirements: that revenue is not raised, and, protection being only sectional, the general welfare is sacrificed. But is not this deciding the question by our own modern notions of free trade, and not by the intentions

1 HAMILTON'S Report as Secretary of the Treasury, in 1791.

of those who framed the Constitution, or the decisions of that Supreme Court ordained to be its interpreter?

Mr. Spence has argued as if American tariffs have protected every Northern citizen at the expense of every Southern. "Is it not a violation," he asks, "of the Constitution so to impose taxation, that it shall benefit one portion of the Union at the expense of the other?"1 Were it so, we should unhesitatingly answer "Yes." But this could only be done by a partial tax on the South, or a tax on such commodities as the South only consume. Neither has ever been attempted.

Free trade and protective tariffs are still the subjects for discussion in our own country, although John Bright and Richard Cobden long ago settled the question. But in the early days of the Republic, the former was a new doctrine.

Washington said, "The promotion of domestic manufactures will, in my conception, be among the first consequences which may naturally be expected to flow from

1 The American Union, 192.

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