CH. XIV.]
POWERS OF CONGRESS—TAXES.
475
license from the state, before he shall be permitted to sell a bale or package so imported. It has been truly said, that the presumption is in favour of every legislative act, and that the whole burthen of proof lies on those, who deny its constitutionality. The plaintiffs in error take the burthen upon themselves, and insist, that the act under consideration is repugnant to two provisions in the constitution of the United States. (1.) To that, which declares, 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.) To that, which declares, that congress shall have power "to regulate commerce with foreign nations, and among the several states, and with the Indian tribes."
1. The first inquiry is, into the extent of the prohibition upon states, "to lay any imposts or duties on imports or exports." The counsel for the state of Maryland would confine this prohibition to laws imposing duties on the act of importation or exportation. The counsel for the plaintiffs in error give them a much wider scope. In performing the delicate and important duty of construing clauses in the constitution of our country, which involve conflicting powers of the government of the Union, and of the respective states, it is proper to take a view of the literal meaning of the words to be expounded, of their connection with other words, and of the general objects to be accomplished by the prohibitory clause, or by the grant of power. What, then, is the meaning of the words, "imposts or duties on imports or exports?" An impost or duty on imports, is a custom or a tax levied on articles brought into a country, and is most usually secured before the importer is allowed to exercise his rights of ownership
