confided to the executive department from encroachment, and also to interpose another check against hasty or improvident legislation. But, in order to prevent an abuse of the power, it is provided that two-thirds of both Houses, that is, two-thirds of a quorum of each House, may pass a bill notwithstanding his veto. His returning a bill, with the reasons and arguments that induced him to return it, is not an absolute defeat of the bill, but an appeal, as it were, to the legislature to reconsider it.

Joint Orders, Resolutions, &c.

128. Not only must every bill which has passed the House and Senate be presented to the President for his approval or rejection, but every order, resolution, or vote to which the concurrence of both Houses is necessary, except on a question of adjournment. And before the same can take effect it must be approved by him, or, being disapproved, must 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.

129. The object of thus extending the veto power is to prevent Congress from evading the President's negative by passing laws in the form of an order or resolution instead of a bill. This does not apply, however, to orders, resolutions, or votes to which the

But

concurrence of both Houses is not necessary. separate resolutions of either House of Congress, except in matters appertaining to their own parliamentary rights, have no legal effect to constrain the action of the President or heads of departments.

130. When a bill has been passed by Congress it is enrolled on parchment of uniform size and signed by the Speaker of the House of Representatives and the President of the Senate. It is then sent to the President of the United States, and if approved and signed by him he notifies Congress of the fact, and deposits the original in the office of the Secretary of State. Every bill operates as a law from the time when it is approved by the President, and is pros pective in its effect only. The legal fiction that there is no fraction of a day is not applicable in such a

THE POWERS OF CONGRESS.

Taxation.

131. We have now arrived at that part of the Constitution which has given rise to much discussion, and with regard to which opinions have been greatly divided. In treating upon it we shall endeavor to confine ourselves within the limits marked out by the well-settled practice of the government, and the authoritative exposition of the courts.

Last

132. Congress have power to lay and collect 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 must be uniform throughout the United States.

133. This clause of the Constitution has been a subject of much controversy. On one hand it has been said that it empowers Congress to lay and collect taxes, duties, imposts, and excises, and also to pay the debts and provide for the common defence and general welfare of the United States. On the other it is contended that Congress is empowered to lay and collect taxes, duties, imposts, and excises,

for the purpose of paying the debts and providing for the common defence and general welfare. The latter is the common, and doubtless correct interpretation. The power to tax is not, therefore, a distinct and unlimited power; but is restrained to the payment of the debts, and provision for the common. defence and general welfare of the United States. Moreover, Congress cannot tax the means and instrumentalities by which the states carry on the operations of their respective governments. They cannot tax its judicial process, nor the salaries of its officers, nor require a stamp upon the official bonds of state officers. This exemption arises from implication, and rests upon the law of self-preservation. If the means employed by a state government in conducting its operations could be taxed at discretion by the general government, the former would exist at the mercy of the latter. On the other hand, as we shall see hereafter, the instrumentalities of the general government are equally exempt from the influence of state taxation. But it is only property exempt from taxation by the Constitution that is beyond the taxing power of the states. Congress has no power to exempt other property from such taxation.

Different Kinds of Taxes.

134. Taxes are commonly designated as direct or indirect, according to their character, and are imposed

by the government for the service of the state. Direct taxes are laid directly on land or real property, or upon persons, in which case they are spoken of as personal, poll, or capitation taxes. Indirect taxes are laid on articles of consumption, whether those articles consist of imports or manufactures. In this description of tax are included duties, imposts, and excises. By duties are generally meant taxes upon goods, imported or exported, though, as we shall see hereafter, the Constitution inhibits a tax or duty on articles exported from any state. Imposts, in a restricted sense, mean taxes on goods imported from abroad. Excise is an inland tax levied upon various commodities of home use or consumption, usually while in the hands of the producer or manufacturer.

Te bush
Easy Rule by which Taxes are levied.

135. All duties, imposts, and excises, must be uniform throughout the United States; but a different rule is prescribed for capitation or other direct taxes. These must be levied, not according to the rule of uniformity, but according to the rule of apportionment, that is, they must be apportioned among the several states, according to their respective numbers.

136. A case decided by the Supreme Court soon after the organization of the government, furnishes a after the organization of

of their gone,