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Contents.
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| Essay. | Page | |
| concurrent and coequal in the Fœderal and the State authorities, | No. XXXI. | 200 |
| a. it has not been exclusively granted to the Union, | 200 | |
| b. it has not been prohibited to the several States, | 200 | |
| c. it is a necessary deduction from the particular restraint which has been imposed on the States concerning duties on exports and imports, | 200 | |
| i. the contrary would be an unnecessary restraint on the States, | 201 | |
| ii. it would also be a dangerous restraint on them, | 201 | |
| iii. "the restriction in question is a negative pregnant," | 201 | |
| d. there is no repugnancy between the authority to levy taxes by the Fœderal authorities, and that under which the State governments do the same, | 202 | |
| e. concurrent authority to levy taxes the necessary result of a division of the sovereign power, | 202 | |
| i. objection to the delegation of incidental powers of taxation to the Fœderal government considered, | 203 | |
| a. no authority delegated which it would not have necessarily possessed, | 203 | |
| b. the authority to levy taxes carries with it all the incidental authority which may be necessary and proper to carry it into execution, | 204 | |
| c. the express delegation of incidental authority an act of caution, | 205 | |
| d. the Fœderal authorities must judge, in the first instance, what may be necessary and proper powers for them to exercise, | 205 | |
| e. the constituents of that government must be the ultimate judge of the necessity and propriety of employing such powers, | 205 | |
| A. how the constitutional impropriety of a Fœderal measure must be determined, | 206 | |
| B. instances wherein such impropriety would be evident, | 206 | |
| j. objection, that the laws of the Union concerning taxation are supreme, considered, | 206 | |
| a. any other than supreme laws would be useless, | 206 | |
| b. all laws must, necessarily, be supreme to those to whom they apply, | 206 | |
| c. "acts which are not pursuant to the Constitution are merely acts of usurpation, and will deserve to be treated as such," | 207 | |
| d. the new system "expressly confines this supremacy to laws made pursuant to the Constitution," | 207 | |
| e. any act of the United States which interferes with a |
