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lead to the following definite rule for determining the extent of legislative powers, applicable to all possible circumstances. If a particular measure has such a connection or relation with one or more of the enumerated powers granted to Congress or to the government that it can be seen in any degree or under any state of circumstances to promote the efficiency of such power, or, in other words, that such power can be seen to be made in any degree or under any circumstances operative through its instrumentality, then the measure is within the competency of Congress to enact; that body alone is the judge of the closeness of the relation or the extent and degree of the efficiency, and having judged, the courts cannot review its decision. The same doctrine may be expressed in another form: It is not within the province of the courts, in the exercise of their function of examining into the validity of statutes, to pass upon a question which, when reduced to its lowest terms, is one purely of political economy.

§ 268 b. The doctrine of Knox v. Lee has again been recently affirmed and perhaps extended in the recent important case of Juilliard v. Greenman, 110 U. S. 421 (1883), in which, in an exhaustive opinion by Mr. Justice Gray, it was declared that Congress has the constitutional power to make the treasury notes of the United States a legal tender in payment of private debts in time of peace as well as in time of war: And that under the act of May 31, 1878, c. 146, which enacts that when any United States legal tender notes may be redeemed or received into the Treasury, and shall belong to the United States, they shall be reissued and paid out again and kept in circulation, notes so received are a legal tender.

"The single question is," said Mr. Justice Gray, "whether notes of the United States, issued in time of war, under acts of Congress declaring them to be a legal tender in payment of private debts, and afterwards in time of peace redeemed and paid in gold coin at the Treasury, and then reissued under the act of 1878, can, under the Constitution of the United States, be a legal tender in payment of such debts.

"This case is the same in principle as Legal Tender Cases, 12 Wall. 457; Dooley v. Smith, 13 Wall. 604; R. R. Co. v. Johnson, 15 Wall. 195; Maryland v. R. R. Co., 22 Wall. 105. All of the judges, except Mr. Justice Field, are of opinion that they were rightly decided."

But the legal tender acts do not apply to involuntary contributions in the nature of taxes or assessments exacted under state laws; but only to debts in the strict sense of the term, that is, to obligations founded on contracts, express or implied, for the payment of money. The act of California requiring the assessments (for the reclaiming of swamp lands) to be paid in gold or silver coin is, therefore, valid, notwithstanding the act of Congress.1

§ 269. The following principles have thus been settled by the concurring action of the national legislature and judiciary. The government is one of enumerated, limited powers, and nothing is within its jurisdiction that is not contained in the constitutional grants either expressly or by reasonable implication. When any act is attempted by the government, authority for that act must be found within the provisions of the organic law.

But within the scope of functions assigned to it, over the subjects committed to its care, the powers of the general government are complete, supreme, absolute; as to these subjects of legislation, Congress is as omnipotent as the British Parlia

ment.

In respect to particular governmental measures, the Constitution does not descend to any minuteness of detail in the recital of the various functions which it confers; it deals only in generals. Daniel Webster, with a power of insight and expression which condensed a volume of discussion into a single sentence, remarked that "our Constitution is one of enumeration, and not of description." It contains, in fact, a list of the grand subjects and purposes which must be the final objects of all legislation; but it does not attempt to define all the means and methods by which those objects may be attained. Congress has an unlimited choice among all the means and 1 Hagar v. Reclamation District, 111 U. S. 901. ED.

methods which tend to accomplish any end enumerated in the general grants of the Constitution. If the particular measure which the legislature has enacted, has a tendency to bring about the end, it is lawful, is within the scope of congressional action, and the courts cannot interpose and defeat this measure, although the judges may be of opinion that the means was not the best. In this manner the United States government, while pursuing the legitimate objects for which it was organized, may interfere with many subjects which are committed to the several states and which ordinarily fall under their exclusive jurisdiction.

Finally, the means and methods, the particular measures of legislation, which are adopted, must have some relation to an end included in the general grants of the Constitution; if there be absolutely no such relation. Congress has erred, not on a mere question of policy, but in an exercise of power; their work is unwarranted by the fundamental law, and is a nullity.

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CHAPTER IV.

THE LEGISLATIVE POWERS OF THE UNITED STATES GOVERNMENT.

§ 270. I AM now to discuss the powers which the people of the United States have conferred upon their Congress. These powers are all legislative in their character. In considering them, and in ascertaining their extent, or, in other words, in determining what statutes Congress may lawfully pass, we must constantly bear in mind the important principle which was stated and illustrated in Section II. of the last chapter, a principle to be freely applied in every case of doubt and difficulty. In connection with this subject it will be natural and proper to speak of those legislative functions and attributes which have been conferred upon, or withheld from, the several states.

The first power which we meet and are to consider is that of taxation.

SECTION I.

THE POWER OF TAXING.

§ 271. I will collect all the clauses of the Constitution which have reference to the general subject of taxation.

Art. I. Sec. VIII. contains an enumeration of legislative powers, of which the first is as follows: "Congress shall have power to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defence and general welfare of the United States; but all duties, imposts, and excises shall be uniform throughout the United States." Art. I. Sec. II. § 3 provides that "Direct taxes shall be apportioned among the several states which may be

"1

included within this Union, according to their respective numbers." Sec. IX. § 4 declares that "No capitation, or other direct tax shall be laid, unless in proportion to the census or enumeration hereinbefore directed to be taken; and § 5, that "No tax or duty shall be laid on articles exported from any state; " and § 6, that "No preference shall be given by any regulation of revenue to the ports of one state over those of another; nor shall vessels bound to or from one state be obliged to pay duties in another." Sec. X. § 2 provides that "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; "2 and § 3, that "No state shall, without the consent of Congress, lay any duty of tonnage." 3

§ 272. In examining this language, we may consider, first, What powers of taxation are held by Congress; and, secondly, What powers are held by the several states.

The first of these questions may be subdivided, so that we may separately examine (1) the purposes for which taxes may be laid and collected; (2) the kinds of taxes; (3) the means and methods of enforcing the power, and (4) its extent. This last subdivision will lead us to the final inquiry, how far the corresponding function of the states is limited.

to

First. What Powers of Taxation are held by Congress.

I. The Purposes for which Taxes may be Laid and Collected.

§ 273. Congress has power "to lay and collect taxes, etc., pay the debts and provide for the common defence and general welfare of the United States." Do these two clauses

1 See De Treville v. Smalls, 98 U. S. 517. ED.

2 The right to enact inspection laws is not granted to Congress, but is reserved to the states. Fees imposed to carry such laws into effect must not exceed what is absolutely necessary for their proper execution; but if within that limit the law is valid until Congress sees fit to alter it, although its effect is to place a duty on imports and exports. The scope of inspection laws is large. Neilson v. Garza, 2 Woods, 287. ED. 3 As to the meaning of " 99 tonnage see Inman Steamship Co. v. Tinker, 94 U. S. 238; Ouachita Packet Co. v. Aiken, 4 Woods, 208. ED.

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