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The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises. This power is considered by many to be essential to the effective administration of government. As argued under the Articles, the lack of a power to tax renders government impotent. Typically, the power is used to raise revenues for the general support of ...
Even so, the constraint placed upon Congress's taxation power remained, as the restriction was reiterated in Article 1 Section 9 Clause 4. The amount of direct taxes that could be collected by the federal government from the people in any State would still be tied directly to that state's share of the national population.
Clause 1 of Article I, § 8 grants Congress the power to levy and collect taxes provided that they are uniform across the nation. [36] Notable cases and challenges to the power of Congress include McCray v. United States (1904), Flint v. Stone Tracy & Co. (1911), and Printz v. United States (1997). [37]
This segment of the series on the U.S. Constitution discusses the powers delegated to Congress from making its rules to printing money.
Article I describes the Congress, the legislative branch of the federal government. Section 1 reads, "All legislative powers herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and House of Representatives." The article establishes the manner of election and the qualifications of members of each ...
Among the powers specifically given to Congress in Article I Section 8, are the following: 1. 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; 2.
As construed by the Supreme Court in the Brushaber case, the power of Congress to tax income derives from Article I, Section 8, Clause 1, of the original Constitution rather than from the Sixteenth Amendment; the latter simply eliminated the requirement that an income tax, to the extent that it is a direct tax, must be apportioned among the ...
Historically, Congress and the Supreme Court have broadly interpreted the enumerated powers, especially by deriving many implied powers from them. [1] The enumerated powers listed in Article One include both exclusive federal powers, as well as concurrent powers that are shared with the states, and all of those powers are to be contrasted with ...