Why do you think these limitations were included by the Framers?


-Constitution gives power to Congress.

-Lay and collect taxes, duties and provide for the Common defense and general welfare of the United States" - Article I, Section 8, Clause I

-Tax to discourage bad behavior (Ex. licence for drugs and narcotics)

-Taxing power upheld court case Veazie Bank vs. Fenno, 1869