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"journal and proceed to reconsider it. If, after such reconside, ation, two thirds of that house shall agree to pass ** the Dill, it shall be sent, together with the objections, to the "other house, by which it shall likewise be reconsidered; " and, if approved by two thirds of that house, it shall be "come a law. But, in all such cases, the votes of both "houses shall be domined by yeas and nays; and the names of the persons voting for and against the bill, shall "be entered on the journal of each house respectively. If 66 any bill shall not be returned by the president within ten "days, (Sundays excepted,) after it shall have been pre"sented to him, the same shall be a law, in like manner as "if he had signed it, unless the congress, by their adjourn"ment, prevent its return, in which case it shall not be a law."Art. 1, sec. 7. cl. 2.

For the manner of passing bills, and the reasons for the power of the executive to negative bills passed by both houses, see § 79, 80, 81, 82.

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§ 263. "Every order, resolution, or vote, to which the concurrence of the senate and house of representatives may be necessary, (except on a question of adjournment,) "shall be presented to the president of the United States; "and, before the same shall take effect, shall be approved "by him; or, being disapproved by him, shall be repassed "by two thirds of the senate and house of representatives, according to the rules and limitations prescribed in the case of a bill."-Art. 1, sec. 7, cl. 3.

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§ 264. This clause is intended to prevent the evasion of the president's negative. It was foreseen that, instead of enacting laws in the usual manner by passing bills, congres might change its mode of action, and pass any measure in the form of an order or resolution. Hence every vote re. quiring the concurrence of both houses must be presented to the president for his approval; except on a question of adjournment; and in this case he has no power, unless the two houses cannot agree upon the time. (§ 492.)

§ 263, 264. What provision has been made to prevent an evasion of the president's negative ?

CHAPTER VII.

Powers of Congress.-Taxes, Duties, &c.

265. "THE Congress shall have power to lay and col. "lect taxes, duties, imposts, and excises, to pay the debts "and provide for the common defence and general welfare "of the United States; but all duties, imposts, and excises "shall be uniform throughout the United States.”—Art. 1. sec. 8, cl. 1.

§ 266. Some suppose this clause was intended to confer two distinct powers; one, to lay and collect taxes, duties. &c.; the other, to pay the debts, and provide for the com mon defence and general welfare. Others are of the opinion, that only one power is granted, namely, to lay and collect taxes; and that these words are qualified by those following; as if the clause were to read, " congress shall "have power to lay and collect taxes, duties, imposts, and "excises," for the purpose of paying, or in order "to pay "the debts, and provide for the common defence and general "welfare." The latter appears to be the more natural construction, and is that which has been given to the clause by most expositors of the constitution, among whom is Mr. Jefferson.

§ 267. It has been remarked, that every government ought to have power to provide for its support. For this ourpose, the power of taxation is indispensable; for, without it, a government cannot furnish the money necessary to defray the expenses of its administration. The want of this power under the confederation, had been severely felt. The framers of the constitution, therefore, to remedy this defect, inserted this clause, granting complete power to procure a regular and adequate supply of revenue.

§ 268. This clause, however, met with much opposition, both in the convention of the framers, and in the conventions of the people of the states by which the constitution was

$265. For what purposes may congress lay and collect taxes and duties? § 266. What various constructions have been given to this clause? 267. Why is the power of taxation necessary? § 268.

ratified. It was supposed to confer upon the general government a power which could be too extensively exercised. It was said, that the power of congress ought to be restricted to the laying of indirect taxes, or duties on imports, except when the revenue from these should be insufficient for the public exigency; and that the states could better judge of the circumstances of their citizens, and of the most con

venient manner of raising taxes. And it was proposed that the general government should first require the states to pay their respective quotas into the national treasury; and that when they should fail to comply with the requisition, congress might pass acts for their collection.

§ 269. On the other hand it was observed, that to provide for the security of the nation, to advance its prosperity, and maintain its credit, a full and complete power of taxation was necessary. The revenue arising from import duties might be sufficient to pay the public debt, and to supply the public wants in a state of peace. But the operations of war are sudden, and call for large sums of money. Experience had proved, that collections from the states were at best slow and uncertain, and that no dependence could be placed on them. A general power of taxation was necessary also to sustain the public credit. In providing for the defence of the nation, the government must have recourse to large loans. But persons would not readily lend money to a government which must itself depend upon thirteen other governments for the means of fulfilling its contracts. The power to create funds by taxation, would enable the government to borrow to the extent of its necessities.

§ 270. The power of taxation extends to all kinds of taxes; but it can levy them for no other purpose than that of paying the debts of the nation, and of providing for its defence and general welfare. And all duties, imposts, and excises must be uniform throughout the United States. Without this provision, some states might be subjected to the payment of higher duties than others, and the interests of one state be sacrificed by undue preferences given to

What objections were made to this clause? § 269. What reasons were given in favor of an unlimited power of taxation? § 270. For what purposes only may taxes be laid? Why ought they to be uni

those of other states. Farther provision has been made in the constitution for preserving the equal rights of the states. (§ 436.)

§ 271. Duties are laid on imports and tonnage. Impost duties are either specific or ad valorem. A specific duty is a tax of a certain, fixed amount, on an article by weight or measure, Thus, a duty of ten cents on a pound of tea, or of thirty cents on a yard of cloth, is called a specific duty. Ad valorem is a Latin phrase, signifying, according to the value. An ad valorem duty is one that is proportioned to the value of the goods; or, it is a per centage on the estimated cost or value of an article. A duty of fifty per cent,, that is, a duty laid at the rate of fifty cents on every hundred cents of the price of an article, is an ad valorem duty. A duty of fifty per cent. on a yard of cloth valued at one dollar a yard, would make the duty fifty cents on the yard; but if the price of the cloth were one dollar and fifty cents a yard, the duty at fifty per cent. would be seventy-five cents, the amount of duty being greater, but in both cases bearing the same proportion to the value of the article.

§ 272. Duties are collected of the importer, on the supposition that the goods imported will be sold by him for home consumption. As duties on imports are intended principally to affect those goods which are brought from abroad, and consumed or used by our citizens, it has been provided by law, that, if the goods on which duties have been paid shall be re-exported, either the whole or a part of the duties shall be remitted to the importer. This al. lowance is called a drawback. In England the practice prevails, to some extent, of allowing the merchant who im. ports a commodity which he may wish to export again, to deposit it in the public warehouse, giving a bond for the payment of the duties, should he dispose of it for home consumption. This is called bonding.

§ 273. In the United States, a drawback is allowed on goods re-exported to a foreign place within twelve months

form throughout the states? § 271. What are specific duties? Ad valorem duties? Illustrate them by examples. § 272. What is a drawback? In what case is it allowed? § 273. On what conditions

after the duties on the importation have been paid, or security has been given for the payment of them; but such exportation must be made by the sea, in vessels of not less than thirty tons burthen; the duties on the goods must amount to fifty dollars; and the goods must be exported in the original packages in which they were imported. For the amount of the drawback to which the exporter is entitled, he receives from the collector a debenture, which is a certificate stating the sum due to the exporter for the drawback of duties.

§ 274. Tonnage is the weight of goods carried in a ship or boat; also, the cubical contents or burthen of a vessel in tuns. The duties charged on ships according to their burthen, or the number of tuns at which they are rated, are called tonnage duties. These duties are fixed by congress, in the regulating commerce and navigation. (§ 306, 307.)

§ 275. For the collection of customs or duties there is appointed in every district of the United States, a collector, whose duty it is to receive, at the port within his district, all reports, manifests, and documents to be made or exhibited on the entry of any vessel, to record all manifests, and to receive the entries of all vessels, and the goods imported in them. He is also required to estimate the duties, to receive all moneys paid for duties, and to take bonds for securing their payment. He grants all permits for the unlading and delivery of goods, and, with the approbation of the principal officer of the treasury, employs proper persons as weighers, measurers, gaugers, and inspectors at the ports within his district, and provides storehouses, scales, weights, and measures.

§276. At ports where it may be necessary, a naval officer and surveyor also are appointed. A naval officer receives copies of all manifests and entries, and, with the collector, estimates the duties on goods, and keeps a record thereof. He countersigns all permits, certificates, clearances, debentures, and other documents granted by the col.

are drawbacks allowed? What is a debenture? § 274. What is tonnage? Tonnage duties? § 275. What is the business of a colle por of customs? § 276. What are the duties of a naval officer ?

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