Page:Joseph Story, Commentaries on the Constitution of the United States (1st ed, 1833, vol II).djvu/485

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CH. XIV.]
POWERS OF CONGRESS—TAXES.
477
it be a rule of interpretation, to which all assent, that the exception of a particular thing from general words proves, that in the opinion of the lawgiver, the thing excepted would be within the general clause, had the exception not been made, we know no reason, why this general rule should not be as applicable to the constitution, as to other instruments. If it be applicable, then this exception in favour of duties for the support of inspection laws, goes far in proving, that the framers of the constitution classed taxes of a similar character with those imposed for the purposes of inspection, with duties on imports and exports, and supposed them to be prohibited.
§ 1018.
If we quit this narrow view of the subject, and, passing from the literal interpretation of the words, look to the objects of the prohibition, we find no reason for withdrawing the act under consideration from its operation. From the vast inequality between the different states of the confederacy, as to commercial advantages, few subjects were viewed with deeper interest, or excited more irritation, than the manner, in which the several states exercised, or seemed disposed to exercise, the power of laying duties on imports. From motives, which were deemed sufficient by the statesmen of that day, the general power of taxation, indispensably necessary, as it was, and jealous, as the states were, of any encroachment on it, was so far abridged, as to forbid them to touch imports or exports, with the single exception, which has been noticed. Why are they restrained from imposing these duties? Plainly, because, in the general opinion, the interest of all would be best promoted by placing that whole subject under the control of congress. Whether the prohibition to "lay imposts, or duties on imports or ex-