A system liable to such objections can never be supposed to have
been sanctioned by the framers of the Constitution when they conferred
on Congress the taxing power, and I feel persuaded that a mature
examination of the subject will satisfy everyone that there are
insurmountable difficulties in the operation of any plan which can
be devised of collecting revenue for the purpose of distributing it.
Congress is only authorized to levy taxes "_to pay the debts and provide
for the common defense and general welfare of the United States_." There
is no such provision as would authorize Congress to collect together the
property of the country, under the name of revenue, for the purpose of
dividing it equally or unequally among the States or the people. Indeed,
it is not probable that such an idea ever occurred to the States when
they adopted the Constitution. But however this may be, the only safe
rule for us in interpreting the powers granted to the Federal Government
is to regard the absence of express authority to touch a subject so
important and delicate as this is as equivalent to a prohibition.
Even if our powers were less doubtful in this respect as the
Constitution now stands, there are considerations afforded by recent
experience which would seem to make it our duty to avoid a resort to
such a system.
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