III. The Means and Methods of Enforcing the Taxing Power.

Constitutional provisions; apportionment and uniformity

Direct taxes apportioned

SECTION

278

279

280

What are direct, and what indirect, taxes: Hylton v. United

States

Examples of various taxes laid

Tax on articles exported

Measures included within the taxing power

IV. Extent of the Taxing Power.

The power unlimited: Providence Bank v. Billings; McCul-

284

Stamp duties on judicial proceedings

These stamps are taxes on property

For what purposes may revenue be raised

Taxing power of United States and of the separate states

coequal within the domain of each

States cannot tax agencies and instrumentalities of United
States and vice versâ

Second. What Powers of Taxation are held by the Several States.

I. Implied Limitations upon the Power of the States to Tax.

States have the taking power; but it is subordinate; must
be used second to that of the United States; cannot be
exercised upon property or means of the United States
Cases illustrating this principle.

295 c

297

298-304

Taxing United States Bank: McCulloch v. Maryland; Os-
born v. Bank of United States.

Taxing salary of United States officers: Dobbins v. Com-

missioners

Taxing United States securities by name: Weston v. City
Council

Taxing United States securities as a part of tax-payer's
general property: Bank of Commerce v. City of New
York; Bank Tax Cases

Taxing stockholders of national banks: Van Allen v. As-
sessors; People v. Commissioners
Exemption of agencies of United States government de-
pends upon the effect of the tax

Examples of taxes imposed by various states which were

held as valid

A tax imposed by Nevada upon all passengers passing
through and beyond the boundaries, held invalid

306

Effect of United States revenue license: McGuire v. The

Commonwealth

II. Express Limitations upon the Power of the States to Tax.

Constitutional provisions: duties on imports and exports;

inspection laws

What are inspection laws

Cases illustrating these provisions: Brown v. Maryland;

License cases; Passenger cases; Cooley v. Port War-

dens; Almy v. California

307

308

309-312

The power of a state to tax is confined to persons, property,

and business within its jurisdiction

.

Cases involving the validity of various kinds of taxes.

SECTION IL-THE POWER TO BORROW MONEY.

311 a

311 b

313

314

315

Constitutional provisions; general discretion of Congress

Methods of borrowing money which may be used.

Power to charter United States or national banks, as one method:

McCulloch v. Maryland; Osborn v. Bank of United States.

Issuing treasury notes; power to declare them legal tender: Metro-

politan Bank v. Van Dyck

Power of the states to borrow; forbidden to emit bills of credit 318, 319

What are bills of credit: Craig v. Missouri; Briscoe v. The

Bank

Whether the power is exclusive in Congress: three theories

316, 317

320, 320 a

321

322

323, 324

325

Power of Congress extends only to foreign and inter-state com-

General objects of this grant of power

Rules of interpretation: police powers of states: regulations of

326

327, 328

Nothing in the XIVth Amendment impairs power of state to

Wilson v. Blackbird Creek Co.

New York v. Miln

The License cases.

The Passenger cases

Cooley v. The Port Wardens.

Wheeling Bridge case

Smith e. Maryland

Sinnot v. Davenport

Philadelphia Bridge case

Power of states to construct bridges

Nevada passenger tax and other cases

Case of the state freight tax

Police powers of the states

Nature of national power over inter-state commerce

Tax on manufactures

Taxing exports

Laundry ordinance, Sunday law

Importance of subject

Second.

The Extent of the Power.

of the power to regulate

What is commerce: commerce among the states: general nature

Congress may pass laws regulating (1) places

(2) Means and instruments of commerce

Construction of routes for internal traffic

(3) The subject-matter of commerce.

(4) Laws affecting the liability of persons engaged in commerce

3731

373 m

373n

373 0

375-378

379

380-382

382

383

384

SECTION IV. -THE POWER TO MAKE RULES FOR NATURALIZATION.

SECTION V. - THE POWER TO ENACT BANKRUPT LAWS.

SECTION

385

386

387-390

States may exercise it in the absence of Congressional action; acts

of Congress oust the authority of the states

391

392

II. Extent of the Power: What Laws may Congress pass.

SECTION VII. -THE POWER OVER THE POSTAL SERVICE.

SECTION VIII. — THE POWER TO CREATE AND BESTOW PATENT RIGHTS AND
COPYRIGHTS.

Constitutional provisions; their meaning and application

413, 414

SECTION IX. -THE POWER TO DEFINE AND PUNISH CRIMES.

Express provisions of the Constitution

First. The Express Power to define and punish Crimes.

415

I. Counterfeiting the Securities and Current Coin of the United States.

Meaning and extent of this particular power

Whether the states may also exercise this power

417-419

420

II. Piracies, Felonies committed on the High Seas, and Offences against

Offences committed on the high seas; what are the high seas

Second. The Implied Powers to define and punish Crimes.

First. The Powers which relate to Inception and Conduct of War.

I. The Power to declare War.

Reasons for intrusting this power to Congress

Can a war exist before Congress has declared war

Can the President so act as to create a proper war

Commencement of a civil war

II. The Power to grant Letters of Marque and Reprisal.

Nature of this power

441

443

444

445-453

447-453

454

III. The Power to make Rules concerning Captures on Land and Water.

"" captures"

What are

Extent and nature of the power.

Captures during a civil war

Second. The Powers which relate to the raising, maintaining, equipping,
and governing the Army and Navy.

Third. Those Powers which relate to the Employment of the Militia in the

Service of the General Government.

The militia belongs to the states

Extent of power of Congress to call forth the militia

Houston v. Moore; Martin v. Mott