Page:Joseph Story, Commentaries on the Constitution of the United States (1st ed, 1833, vol II).djvu/479

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CH. XIV.]
POWERS OF CONGRESS—TAXES.
471

without opposition; and several attempts were made to amend it; as by inserting after the word "duty" the words, "for the purpose of revenue," and by inserting at the end of it, "unless by consent of two thirds of the legislature;" both of which propositions were negatived.[1] It then passed by a vote of seven states against four.[2] Subsequently, the remaining parts of the clause were proposed by a report of a committee, and they appear to have been adopted without objection.[3] Upon the whole, the wisdom and sound policy of this restriction cannot admit of reasonable doubt; not so much that the powers of the general government were likely to be abused, as that the constitutional prohibition would allay jealousies, and confirm confidence.[4] The prohibition extends not only to exports, but to the exporter. Congress can no more rightfully tax the one, than the other.[5]

§ 1013. The next clause contains a prohibition on the states for the like objects and purposes.
No state shall, without the consent of congress, lay any imposts, or dudes 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 and 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 congress. No state shall, without the consent of congress, lay any tonnage duty.
In the first draft of the constitution, the clause stood, "no state, without the consent," &c. "shall lay imposts or duties on im-
  1. Journ. of Convention, 222, 275.
  2. Id. 275, 276.
  3. Journ. of Convention, 301, 318; id. 377, 378.
  4. 1 Tuck. Black. Comm. App. 252, 253; id. 294.
  5. Brown v. Maryland, 12 Wheat. R. 449.