A Brief Statutory History of the United States Department of Agriculture

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1, p. 427.
•Hamilton's Works, toI. 7, p. 612.
23 The first and second views are extreme, and are not now seriously sought to be maintained, although in the past they had such sup- porters as Patrick Henry,^ George Mason,^ Eoger Sherman,' and Levi Woodbury.* The issue is chiefly betweeh the third and the fourth view. The principal exponents of the third view were James Madi- son ^ and Thomas Jefferson," and of the fourth, John Smilie,^ James Wilson,* James Monroe,' and Justice Story." The fourth
... proposition seems to be the most rational and logical interpretation of the clause. Briefly, the line of reasoning in support of it is this : The power given to Congress by the tax clause is a dis- tinct and independent power, as cojnplete as that to regulate com- merce, or as that to coin money, or as any of the other enumerated powers. It is not absolute, however. It is not a power to exercise any function other than that to raise money, and, incidentally, to appropriate and expend it; is limited by the provision that duties, imposts, and excises must be uniform throughout the United States ; and is confined to three specified purposes, namely, (1) to pay the debts of the United States, (2) to provide for the common defence of the United States, and (3) to provide for the general welfare of the United States.

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