CONSTITUTIONAL LAW
W.B. Fisch, Fall 2003
Assignment #10
B. The Taxing Power
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Express limitations on federal taxing power
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Art. I §8 cl. 1:
"duties, imposts and excises shall be uniform throughout the United States"
("indirect" taxes)
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U.S. v. Ptasynski, p. 193 (1983): is geographical uniformity required?
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If not, what kind of uniformity is required?
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Art. I §9 cl. 4: "No Capitation,
or other direct, Tax shall be laid, unless in Proportion to the Census
or Enumeration herein before directed to be taken"
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Art. I §9 cl. 5: "No Tax or Duty
shall be laid on Articles exported from any State"
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When is a tax not a tax but a regulation?
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What follows from finding a "tax" law to be a regulation? Is it necessarily
invalid?
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U.S. v. Constantine (1935) (21st Amendment!)
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Child Labor Tax Act case, cited p. 191 (1922) (commerce clause!)
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SONZINSKY V. U.S., p. 191 (1937): National Firearms Act of 1934
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On what activity is the tax imposed?
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Does the tax generate revenue?
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Is its purpose to generate revenue, or to regulate certain firearms
traffic?
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If Congress had regulated explicitly, would that have been invalid?
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After these cases, how does one know when one has a tax or a regulation?
C. The Spending Power
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Art. I s. 8 cl. 1: "pay the Debts and provide for the common Defence
and general Welfare of the United States"
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is "general welfare" a limitation? Buckley v. Valeo, p. 199
(1976)
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who decides if an expenditure promotes "general welfare"? Helvering,
p. 198
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When is an expenditure a regulation?
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U.S. v. Butler, p. 194 (1936)
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if the expenditure is unconst., how come it is the tax that is challenged?
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is this decision still good law? if not, what has changed?
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Steward Machine Co. v. Davis, p. 196 (1937): unemployment comp.
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who is being "regulated" by the expenditure? should that matter?
D. War and Treaty Powers
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Sources: Art. I §§8, 10;
Art. II §§2,3; concept of sovereignty: Curtiss-Wright,
p. 200
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"War Power": when does it begin and end, vis-a-vis
actual hostilities? WOODS, p. 201
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Treaty Power: Art. II §2 par. 2 cl. 1
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Rank of treaties, vis-a-vis state law (Hauenstein,
p. 204) and federal statutes (Chinese Exclusion Cases, p. 204)
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Constitutional limitations
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Vis-a-vis states: MISSOURI V. HOLLAND, p.
204 (1920)
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Vis-a-vis Bill of Rights: Reid v. Covert,
p. 208 (1957)
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Executive agreements (not Treaties): Belmont
and Pink, pp. 207-8