istration of Mr. Tyler. One was so passed in his ad'ministration, four in that of Mr. Pierce, and seventeen in that of Andrew Johnson. It has been decided by the Senate-July 7th, 1856— that two-thirds of a quorum only were requisite to pass a bill over the President's veto, and not two-thirds of the whole Senate. There are three methods by which a bill may become a law. (a.) If it is passed by a majority of each House and is signed by the President. (b.) Without the signature of the President, if it receives the votes of twothirds of the members present of each House, after having been returned by the President with his objections. (c.) If, having been passed by each House and sent to the President, it is retained by him ten days (Sundays excepted), it becomes a law, unless Congress has adjourned in the mean time. Clause 3.—Every order, resolution, or vote, to which the concurrence of the Senate and House of Representatives may be necessary (except on a question of adjournment) shall be presented to the President of the United States, and before the same shall take effect shall be approved by him, or, being disapproved by him, shall be repassed by two-thirds of the Senate and House of Representatives, according to the rules and limitations prescribed in the case of a bill. This clause prevents the passage of laws under the name of resolutions, etc., without the approval of the President. The process is the same, no matter what may be the term employed, whether order, resolution, vote, or bill. Whatever does not relate to the internal government of the individual House, as elections, votes of censure or thanks, etc., requires the signature of the President, or a two-thirds majority in each House. A joint resolution, approved by the President, or duly passed without his approval, has all the effect of law. A resolution of Congress proposing an amendment to the Constitution does not require the signature of the President; though in one or two cases such resolutions have been sent to him through inadvertence. In February, 1865, Congress passed a joint resolution that the electoral votes for President and Vice-President, given in certain States then in rebellion against the government, should not be received or counted. The President approved the resolution, but said in a message that his approval was not necessary. (The electoral votes were counted on the eighth, though the official approval of the President was not received till the tenth.) In March, 1866, the two Houses determined that neither House should consider the credentials of any man presented as a member from a State lately declared to be in rebellion, until Congress shall have decided that such State is entitled to representation therein. This resolution was not sent to the President. Sec. 8.-The Congress shall have power In Article I, Section 1, it is declared that all legislative powers granted in the Constitution shall be vested in a Congress of the United States. In Section 8 it is declared more specifically that Congress shall have power, i. e., rightful authority, to legislate on various subjects. But it is not intended that this shall be considered an exhaustive enumeration of the powers of Congress, or that Congress shall not legislate except on the matters here mentioned; for the eighteenth clause gives Congress power "To make all laws which shall be necessary and proper for carrying into execution the foregoing powers, and all other powers vested by this Constitution in the government of the United States, or in any department or officer thereof." The Constitution itself in other sections requires of Congress the exercise of powers not specifically mentioned in this section; and it implies in various places that Congress must do what it is nowhere in the Constitution expressly authorized to do. Some of these cases will be cited, and the subject will be still further discussed, in connection with the consideration of the eighteenth clause. Clause 1.-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; but all duties, imposts, and excises shall be uniform throughout the United States. Every civil government must have a revenue for its own support, and the subject of raising funds is appropriately placed in this first clause. Under the Articles of Confederation the common treasury was supplied by the several States, in proportion to the value of the land with the buildings and improvements. Taxes were not laid and collected by the general government, but were levied by the authority and direction of the legislatures of the several States. The subject was discussed in the Convention with great earnestness, and the result was to give to Congress the control of the whole subject of taxation and revenue so far as relates to the administration of the general government. The obvious construction of the language of the clause makes it confer upon Congress the power to raise a revenue for the purpose of paying the debts and providing for the common defense and general welfare. This involves the power to pay the debts and provide for the general welfare. The four terms used, taxes, duties, imposts, and excises, were originally of nearly the same signification. They imply pecuniary burdens imposed by a civil government upon its subjects. This clause distinguishes between taxes and the others, inasmuch as it states that "all duties, imposts, and excises shall be uniform throughout the United States." In Article I, Section 2, Clause 3, Representatives and direct taxes are required to be apportioned among the several States in proportion to their population. In Political Economy, that is a direct tax which comes from the property of the nominal payer, while an indirect tax is assessed on one person but is really paid by another. Duties on goods imported are indirect, as the consumer pays them. Poll taxes and those imposed directly on property are direct. The provision of the Constitution as to direct taxes prevents our strict observance of this distinction; and the courts have decided that taxes on carriages, for example, are not direct taxes, though Political Economy would so regard them. So also of taxes on incomes. The taxes levied by the State governments, by counties, and by cities and towns, are for the most part direct taxes. The constitution of the State of Ohio prohibits poll taxes, and requires that all property shall be taxed equally. The revenues of the general government are almost wholly from indirect taxation. Congress has never levied a general tax on all the property of the country. Until the war of the rebellion the general government derived nearly all its revenues from duties on goods imported into the country. Before that time a direct tax had been laid but four times since the adoption of the Constitution, viz., in 1798, 1813, 1815, 1816. In these cases the tax was upon lands, houses, and slaves. The amount of tax to be paid by each State, was named in the act, and was in proportion to the population, and not according to the property of the State. In one or two of the cases the amount of tax assessed upon each county of the several States was given. In the act of 1798, the tax on each slave was fifty cents. In the others all the property taxed-dwelling-houses, lands, and slaves-was to be assessed at its true value. In each case the tax was in force but a single year. In August, 1861, after an interval of forty-five years, another direct tax was levied. This was in consequence of the war of the rebellion. The act required that twenty millions of dollars a year be levied on all lots of ground with their improvements and dwellinghouses. The amount was apportioned among the States and Territories and the District of Columbia, according to their population, as required by the Constitution.1 The law provided that any State or Territory might collect its quota, and be allowed fifteen per cent. of the amount for the expense of collection. All the loyal States and Territories, except Delaware and Colorado, assumed the payment of the tax. This law, like the others of an earlier period, was in force but one year. By act of July 1st, 1862, its operation was suspended, save as to the collection of the first annual tax, until April 1st, 1865. By act of June 30th, 1864, it was again suspended till Congress should take further action." The second act passed by Congress after the adoption of the Constitution was, "for laying a duty on goods, wares, and merchandises imported into the United States." All civilized nations adopt this as one of the methods of raising revenue. Whatever may be their theoretical notions as to free trade, none hesitate to lay duties on a portion of the merchandise which they import. There is great diversity of opinion as to the articles upon which duties shall be levied; whether it is or is not expedient to impose duties upon those which would come into competition with the products of the country itself. It is worthy of notice that the act alluded to above, which was passed July 4th, 1789, had I The Territories had not been named in any previous act imposing direct taxes; nor the District of Columbia, prior to 1815. 2 Report of Commissioner of Internal Revenue for 1870, p. 14. |