Gibbons v. Ogden · ¶43

We must first determine whether the act of laying “ duties or imposts on imports or exports,” is considered in the constitution as a branch of the taxing power, or of the power to regulate commerce. We think it very clear, that it is considered as a branch of the taxing power. It is so treated in the first clause of the 8th section: “ Congress shall have power to lay and collect taxes, duties, imposts, and excises;” and, before commerce is mentioned, the rule by which the exercise of this power must be governed, is declared. It is, that all duties, imposts, and excises, shall be uniform. In a separate clause' of the enumeration, the power to regulate commerce is given, as being entirely distinct from the right to levy taxes and imposts, and as being a new power, not before conferred. The constitution, then, considers these powers as substantive, and distinct from each other; and so…

U. S. Reports, bound volume
U. S. Reports, volume 22, at 1 (Library of Congress) · transcription: Caselaw Access Project
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