Learning Resources, Inc. v. Trump · ¶32

Recognizing the taxing power's unique importance, and having just fought a revolution motivated in large part by “taxation without representation,” the Framers gave Congress “alone . . . access to the pockets of the people.” The Federalist No. 48, at 310 (J. Madison); see also Declaration of Independence ¶19. They required “All Bills for raising Revenue [to] originate in the House of Representatives.” U. S. Const., Art. I, § 7, cl. 1. And in doing so, they ensured that only the House could “propose the supplies requisite for the support of government,” thereby reducing “all the overgrown prerogatives of the other branches.” The Federalist No. 58, at 359 (J. Madison). They did not vest any part of the taxing power in the Executive Branch. See Nicol, 173 U. S., at 515 (“[T]he whole power of taxation rests with Congress”).

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