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Defending the Constitution
are imposed, upon the allegation that they interfere with the due collection of their taxes, duties or excises, by virtue of the following clause, part
of section eighth, article first, viz.:
‘‘To make all laws which shall be necessary and proper for carrying
into execution the foregoing powers, and all other powers vested by this
constitution in the government of the United States, or in any department or officer thereof.’’
The Congress might gloss over this conduct by construing every purpose for which the State legislatures now lay taxes, to be for the ‘‘general
welfare,’’ and therefore as of their jurisdiction.
And the supremacy of the laws of the United States is established by
article sixth, viz.: ‘‘That this Constitution and the laws of the United
States which shall be made in pursuance thereof, and all treaties made, or
which shall be made under the authority of the United States, shall be the
supreme law of the land; and the judges in every State shall be bound thereby;
anything in the constitution or laws of any State to the contrary notwithstanding.’’ It has been alleged that the words ‘‘pursuant to the Constitution,’’
are a restriction upon the authority of Congress; but when it is considered that by other sections they are invested with every efficient power
of government, and which may be exercised to the absolute destruction
of the State governme