Learning Resources, Inc. v. Trump · ¶333

In 1862, President Lincoln partially lifted an existing blockade against the Confederate States during the Civil War. Like President Polk, he then permitted limited trade, subject to a monetary fee. A group of cotton sellers later sued, arguing that the fee “was essentially a tax and not authorized by any act of Congress, which alone had the power to impose taxes.” Hamilton v. Dillin, 21 Wall. 73, 81 (1875). The Supreme Court rejected that argument, holding that there was “no question” that requiring a monetary fee to trade with the Confederate States was part of “the war power of the United States government.” Id., at 86–87. The existence of war meant “a suspension of commercial intercourse between the opposing sections of the country,” so if “such a course of dealing were to be permitted at all, it would necessarily be upon such conditions as the government chose to prescribe.” Id.,…

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