Provisions of the United States Constitution Relating to Taxation. Art. I, § 8: "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." See Passenger Cases, 7 How. (U. S.) 405 (1840). The passenger tax imposed by Congress by "An act to regulate immigration, approved August 3, 1882," is substantially uniform within the meaning and purpose of the Constitution, because, as an excise duty on the business of bringing passengers from foreign countries into this by ocean navigation, it operates precisely alike in every part of the United States where such passengers can be landed. Head Money Cases, 112 U. S. 580 (1884). When a general tax is laid on all property alike, it cannot be construed as a duty on exports when falling upon goods not then intended for exportation, though they should happen to be exported afterwards. Brown v. Houston, 114 U. S. 622 (1884). See, also, Morgan S. S. Co. v. Louisiana, 118 U. S. 455 (1886). Art. I, § 8: "The Congress shall have power borrow money on the credit of the United States." to The power to borrow money and issue stock is a sovereign power and embraces all necessary powers to carry it effectively into exercise, including, on the part of the United States, the right to prohibit taxation upon the debt by any of the States. People ex rel. Hanover Bank v. Commrs. of Taxes of New York, 37 Barb. 635 (1862). Art. I, 8: "To regulate commerce with foreign nations, and among the several States, and with the Indian tribes." The collection of moneys from officers and crews of ships for hospital purposes, is under the power of Congress to regulate commerce, and not within the province of State legislation. People v. Brooks, 4 Den. 469 (1847). The legislature of a State cannot impose a tax upon alien passengers arriving in ports of that State, from foreign countries, since this is a |