Brief On Behalf of the Association of Land-Grant Colleges, As Amicus Curiae, in Support of the Motion to Dismiss Bill of Complaint, Charles K. Burdick, of Counsel

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Section 8 of Article I of the Constitution contains, in seventeen separate clauses or paragraphs, certain distinct grants of power, and in the eight- eenth paragraph the power, "To make all laws which shall be necessary and proper for carrying into execution the foregoing powers, and all other powers vested by the Constitution in the government of the United States, or in any department or officer thereof." It is thus apparent from the text of this section, that the power to "lay and collect ta...xes, duties, im- posts and excises", in paragraph one, is as distinct from the other powers as is each one of them distinct from the others, and that federal taxation and appropriations do not have to be confined to the furtherance of one of the other enumerated powers, but may be enacted for any purpose which fairly comes within the clause "to pay the debts and provide for the common defense and general welfare of the United States".
Up to the present time, there has been no inclination to ask for a judicial determination of the scope of congressional power under the welfare clause contained in the grant of the taxing power.


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