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sent to the other house with the objections. If they also pass it by two-thirds, it becomes a law, notwithstanding the President's refusal to sign it.

If the President keep any bill over ten days, Sundays excepted, after it has been presented to him, it becomes a law, unless congress has in the mean time adjourned.

Every order, resolution, or vote, except on a question of adjournment, is passed in the same way.

Thus, it appears that the legislative power is not all intrusted to the two houses of congress, but some portion of it is vested in the President. This is a slight intermingling of the legislative and executive powers. But the influence of the President is only negative. It operates merely as a check, for the President can originate no bill.

In England, the veto of the king is absolute, so that if he refuses to sign a bill, it can never become a law. But in the United States the veto of the President is limited, for a bill may become a law without his signature, as we have seen. In England, the veto power has not been exercised once for the last 150 years. In the United States, since the formation of the present constitution in 1789, a pe

Can a bill then become a law without the president's signature?
If the president keeps a bill over ten days what is the result?
Is there any legislative power vested in the president?

What is said of the veto of the king of England?

Is the veto of the president limited?

How long since the veto power was exercised in England?

What is said of the United States since the formation of the constitution?

riod of 55 years, upwards of 25 bills have been vetoed and retained by the Presidents.

There is still great difference of opinion in the United States respecting this veto power. The advocates of this power claim that it is a great preventive of rash and hasty legislation; that it is a salutary check that could not be removed without endangering the strength and permanency of the government; that the shortness of the presidential term is a sufficient guarantee that it will not be exercised except for the good of the country.

On the other hand, it is said that the veto power ought to be still farther limited; that it is a monarchical feature in our government; that it gives one man an opportunity to set his private opinion and will against the wishes of a majority of the people. But, as the question of the veto power is one of the unsettled political questions of the day, "we leave each one to their own opinions."


"Congress has power to lay and collect taxes, duties, imposts, and excises," in order to pay the debts, and provide for the common defence, and general welfare of the United States; but "all duties, im

What do the advocates of the veto power claim?
What do the opponents of the veto power say?
What are some of the powers of congress?
How must duties, imposts, and excises be laid?

posts, and excises, shall be uniform throughout the United States." That is to say, taxes, duties, imposts, and excises, can be laid and collected for the payment of the public debt, to provide for the common defence and general welfare, and for nothing else. If congress were to pass any law to raise a tax for any other purpose, it would be unconstitutional and void. For congress possesses no powers except those enumerated in the constitution, and necessarily implied.


"All contributions by whatever name known, imposed by government upon individuals, for the service of the state, are called taxes."

These contributions are known by different names. They are called duties, tithe, tribute, imposts, subsidy, customs, aid, excise, &c., but they are all included under the general name of taxes. That a government must have power to lay and collect taxes for carrying on its own operations, is evident. And if the government is to be an efficient national government, its powers of taxation must be as extensive as its wants and duties.

For what purposes may they be laid and collected?

Does congress possess any powers except those enumerated in the constitution or necessarily implied?

What are taxes?

Must every government have power to lay and collect taxes?
How extensive must the power of taxation be?

Taxes may be divided into two kinds, direct taxes, and indirect taxes.

Direct taxes may be divided into two kinds; first, taxes on land; and second, a capitation tax, or as it is often called a poll tax, that is a tax on the head or person of every individual.

Therefore a direct tax can be levied only on the person, or on land, or on both. It cannot be levied on personal property.

Every other method of raising a revenue, whether by duties, imposts, excises, &c., or by a tax on personal property, is called an indirect tax. It is necessary to understand the difference between these two kinds of taxes, because the constitution provides that they shall be "laid and collected" according to different rules. "Direct taxes are apportioned among the different states according to their respective numbers, three-fifths of the slaves being added to the free population." When a poll tax is levied, every tax payer in the United States pays equally. When a land tax is levied, all the lands in the United States are taxed, and every land owner pays according to the amount of the value of his lands.

But the rule is different with regard to indirect

Of what two kinds are taxes?

How many kinds of direct taxes?

What are they?

What are indirect taxes?

Why is it necessary to understand the difference between these

two kinds of taxes?

How are direct taxes apportioned?

Does the same rule apply to indirect taxes?

taxes. For indirect taxes, or as they are called in the constitution, "duties, imposts, and excises," must be uniform throughout the United States. So that if there be a duty on a foreign article, as for instance on broadcloths, every person in every state will pay more or less of the tax in proportion as he purchases more or less of the article. And if he purchased none of the cloths, of course he would pay none of the tax.

The same principle applies to every article which may be the subject of an indirect tax. If, for instance, horses were taxed one dollar each, then the owner of ten horses would pay ten dollars of the tax; the owner of one horse would pay one dollar, and the owner of no horse would pay nothing. And it matters not in what state the tax payer may reside, if the tax be national.

The term "Duties" is sometimes used to signify nearly the same as taxes; but it is oftener applied to those taxes which are paid on imported or exported goods and merchandise. Any sum of money required by government to be paid on the importation, exportation, or consumption of goods, is a duty. Duties are paid at or near the borders of a country as the goods are brought into, or carrried out, of the country. Bringing goods secretly into a country without paying the duties, is called smuggling; and goods thus

What is meant by duties?
Where are duties paid?
What is smuggling?

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