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Encyclopedia > Taxing and Spending Clause

Article I, Section 8, Clause 1 of the United States Constitution, known as the Taxing and Spending Clause states: The Constitution of the United States is the supreme law of the United States of America. ...

The Congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States

The United States Supreme Court has interpreted this clause to give Congress a plenary power to impose taxes and to spend money, including the power to force states to abide by national standards by threatening to withhold federal funds. See South Dakota v. Dole, 483 U.S. 203 (1987)[1]. A tax is an involuntary fee paid by individuals or businesses to a government. ... This article is in need of attention. ... This page is a candidate to be moved to Wiktionary. ... Debt is that which is owed. ... The Supreme Court Building, Washington, D.C. The Supreme Court Building, Washington, D.C., (large image) The Supreme Court of the United States, located in Washington, D.C., is the highest court (see supreme court) in the United States; that is, it has ultimate judicial authority within the United States... was a precident-setting legal case concerning Federalism. ... Case citation is the system used in common law countries such as the United States, England and Wales, Canada, New Zealand and Australia to uniquely identify the location of past court cases in special series of books called reporters. ... 1987 (MCMLXXXVII) is a common year starting on Thursday of the Gregorian calendar. ...


Two theories of this power are generally advocated by constitutional scholars, the Madisonian view that taxation must be tied to one of the other powers such as regulating commerce or providing for the military; and the Hamiltonian view that taxation is its own power, and that Congress may tax and spend in any way that will benefit the general welfare. James Madison (March 16, 1751 – June 28, 1836) was the fourth (1809–1817) President of the United States. ... A portrait of Alexander Hamilton by John Trumbull, 1792. ...


At one point in U.S. history, the Court had imposed a narrow interpretation on the Clause, holding in Bailey v. Drexel Furniture Co., 259 U.S. 20 (1922)[2], that a tax on child labor was an impermissable attempt to regulate commerce beyond that Court's equally narrow interpretation of the Commerce Clause. This view was later overturned in United States v. Butler, 297 U.S. 1 (1936)[3], in which the Court found that the power to tax and spend is an independent power; that is that it gives Congress power it might not have anywhere else. The tax imposed in that case was nevertheless held unconstitutional as a violation of the Tenth Amendment reservation of power to the states. Case citation is the system used in common law countries such as the United States, England and Wales, Canada, New Zealand and Australia to uniquely identify the location of past court cases in special series of books called reporters. ... 1922 (MCMXXII) was a common year starting on Sunday (see link for calendar). ... Article I, Section 8, Clause 3 of the United States Constitution, known as the Commerce Clause, empowers the United States Congress To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes. ... In the case United States v. ... Case citation is the system used in common law countries such as the United States, England and Wales, Canada, New Zealand and Australia to uniquely identify the location of past court cases in special series of books called reporters. ... 1936 (MCMXXXVI) was a leap year starting on Wednesday (link will take you to calendar). ... Amendment X (the Tenth Amendment) of the United States Constitution, which is part of the Bill of Rights, was ratified on December 15, 1791. ... A U.S. state is any one of the fifty states (four of which officially favor the term commonwealth) which, together with the District of Columbia and Palmyra Atoll (an uninhabited incorporated unorganized territory), form the United States of America. ...


Limitations

Other language in the Constitution expressly limits the taxing and spending power. Article I, Section 9 has several clauses so addressed. Specifically, Clauses 4 and 5 limit direct taxation, and duties on exports respectively:

No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken.
No tax or duty shall be laid on articles exported from any state.

The prohibition on unapportioned direct taxes was later eliminated by the passage of the Sixteenth Amendment. A poll tax, head tax, soul tax, or capitation is a tax of a uniform, fixed amount per individual (as opposed to a percentage of income). ... A direct tax a tax that is collected directly by government from the persons (legal or natural) on which it is levied. ... Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing income taxes in their present form, was ratified on February 3, 1913. ...


Clause 7 imposes accountability on Congressional spending:

No money shall be drawn from the treasury, but in consequence of appropriations made by law; and a regular statement and account of receipts and expenditures of all public money shall be published from time to time.

Notes

  • ^ 483 U.S. 203 (Text of the opinion from Findlaw)
  • ^ 259 U.S. 20 (Text of the opinion from Findlaw)
  • ^ 297 U.S. 1 (Text of the opinion from Findlaw)


Complete text at WikiSource United States Constitution edit

Original text: Preamble | Article 1 | Article 2 | Article 3 | Article 4 | Article 5 | Article 6 | Article 7 The Constitution of the United States is the supreme law of the United States of America. ... The Preamble to the United States Constitution consists of a single sentence (a preamble) that introduces the document and its purpose. ... Wikisource has original text related to this article: Article One of the United States Constitution Article One of the United States Constitution establishes the legislative branch of the United States government, known as the Congress, which includes the House of Representatives and the Senate. ... Article Two of the United States Constitution creates the executive branch of the government, comprising the President and other executive officers. ... Article Three of the United States Constitution establishes the judicial branch of the federal (national) government. ... Article Four of the United States Constitution relates to the states. ... Article Five of the United States Constitution describes the process whereby the Constitution may be altered. ... Article Six establishes the United States Constitution and the laws and treaties of the United States made in accordance with it as the supreme law of the land, and fulfills other purposes. ... Article Seven of the United States Constitution describes the process by which the entire document is to be ratified and take effect. ...

Amendments: (Bill of Rights: 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10) | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27
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