[gusopol3]

Thanks; I take it you don’t buy into his citing of precedent.

[Ken H]

Madison on I.8.1:

A power to impose unlimited taxes for unlimited purposes could never have escaped the sagacity and jealousy which were awakened to the many inferior and minute powers which were criticised and combated in those public bodies.

http://press-pubs.uchicago.edu/founders/documents/a1_8_1s27.html

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Roberts on I.8.1:

The Federal Government may enact a tax on an activity that it cannot authorize, forbid, or otherwise control.

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Are those two views of I.8.1 consistent with each other, in your opinion?