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returning from the same; and for any speech or debate in either House, they shall not be questioned in any other place.

§ 92. The compensation allowed by Congress for their own service was, and is now, a per diem allowance, with mileage for the distance travelled, going and returning. Congress, several years since, enacted that each member should receive a fixed compensation; thus, in fact, making themselves salary officers. This was received by the people with so much censure and condemnation, that the next Congress was obliged to repeal the law.

$93. The privilege from arrest during attendance upon legislative business is derived from the Saxon institutions. It was the privilege of the members of the Saxon Wittenagemot, or assembly of wise men, and thence has descended through all the systems of English and American Law.

$94. The effect of this privilege is, that the arrest of a member is unlawful, and a trespass for which he may maintain his action. He may also be discharged upon a writ of Habeas Corpus,2 and the arrest may be punished as a contempt of the House.

§ 95. In going to and returning from Congress, ample time is allowed, and a little deviation does not take away the privilege.

$96. The privilege from arrest takes place by force of the election, and before the member has taken his seat, or is sworn.

§97. This privilege does not extend to felony, treason, or breach of the peace; and the terms breach of the peace being general, have been decided to extend to all indictable offences, as well as those which are only constructive breaches of the peace.3

§ 98. The privilege of speech and debate does not

1 1 Hume, 155. Comm. 166.

22 Wilson's Rep. 151.

3 Blackst.

extend beyond the limits of legislative or parliamentary duty. Thus, for a speech merely delivered in the House, a member cannot be questioned; yet, if he publish the speech, and it contain a libel, he is liable to an action for it, as in any other case.1

99. 2d Clause. No Senator or Representative shall, during the time for which he was elected, be appointed to any civil office under the authority of the United States which shall have been created, or the emoluments whereof shall have been increased, during such time; and no person holding any office under the United States shall be a member of either House during his continuance in office.

§ 100. The first part of this clause was inserted as a safeguard against venality; yet were there really any danger from such a source of corruption, it would not seem to be prevented by this provision, for it extends only "during such time,”—the time for which he was elected, which is so short as to leave the full force of promised reward beyond it.

$101. The second provision, which prevents officeholders from holding a seat in Congress, is very unlike the Constitution of the British Parliament, by which any member of the ministry may hold a seat in the House of Commons. By this means there is certainly a degree of responsibility on the part of the ministry, which is unfelt by the executive officers of our government, who communicate with Congress only through the details of a report, or the columns of a newspaper. The provision was inserted, however, for the purpose of preventing an undue influence of the government upon the action of Congress.

$102. SECTION 7TH. Clause 1st. All bills for raising revenue shall originate in the House of Representa

! 1 Maule and Selwyn's Rep. 273.
E

tives; but the Senate may propose or concur with amendments, as on other bills.

§ 103. This provision is borrowed from the British Constitution, where the Commons, or Lower House, are the exclusive representatives of the people. In the United States it has been continued, in consequence of the senators being rather the representatives of the state governments than of the people.

§ 104. Bills for raising revenue do not include every bill which brings money into the treasury; for, bills for establishing the Post-office, and the Mint, originated in the Senate; so also bills for the sale of public lands, though directly productive of money, are not included in this phrase its proper meaning is confined to bills to levy taxes.

§ 105. 2d Clause. Every bill which shall have passed the House of Representatives and the Senate shall, before it become a law, be presented to the President of the United States; if he approve, he shall sign it; but if not, he shall return it with his objections to that House in which it shall have originated, who shall enter the objections at large on their journal, and proceed to reconsider it. If, after such reconsideration, two-thirds of that House shall agree to pass the bill, it shall be sent, together with the objections, to the other House, by which it shall likewise be reconsidered, and if approved by two-thirds of that House, it shall become a law. But, in all such cases, the votes of both Houses shall be determined by yeas and nays, and the names of the persons voting for and against the bill shall be entered on the journal of each House respectively. If any bill shall not be returned by the President within ten days (Sundays excepted) after it shall have been presented to him, the same shall be a law, in like manner as if he had signed it, unless the Congress by their adjournment prevent its return, in which case it shall not be a law.

§ 106. The power of the President to return bills with his objections has been repeatedly exercised. It

was exercised, we have seen, by General Washington, in respect to the bill fixing the ratio of representation; by President Monroe, in 1817, on the Internal Improvement Bill; by President Jackson on the Maysville road, the United States Bank, and in other cases.

§ 107. This power, and the mode of its exercise, are so clearly defined by the Constitution as to admit of little doubt or misconception. If the President abuse the Veto, it is presumed the representatives of the people will pass the bill in question, by the constitutional majority of two-thirds.

§ 108. If a bill be not presented to the President more than ten days before the end of the session, the President has it in his power to defeat it, by simply withholding his signature, for he is obliged to return it with objec tions (if he has any) only within ten days; of course, if Congress by adjournment prevent that return within that time, the bill must fail if not signed by the President.

§ 109. 3d Clause. Every order, resolution, or vote to which the concurrence of the Senate and House of Representatives may be necessary (except on a question of adjournment), shall be presented to the President of the United States, and before the same shall take effect, shall be approved by him, or, being disapproved by him, shall be repassed by two-thirds of the Senate and House of Representatives, according to the rules and limitations prescribed in the case of a bill.

110. The "order, resolution, or vote" to which the President's signature is, by this section, required, are not those orders, resolutions, and votes which relate to the separate and internal government of each House. Rules of order, resolutions in respect to their own conduct, judgments upon their own elections, votes of censure and thanks, being matters exclusively relating to themselves, do not come within the scope of this provision.

111. SECTION 8TH. Clause 1st. The Congress shal have power to lay and collect taxes, duties, imposts,

and excises; to pay the debts and provide for the common defence and general welfare of the United States; but all duties, imposts, and excises shall be uniform throughout the United States:

§ 112. The first part of this clause, divided by the semicolon, does not confer upon Congress two separate powers, one "to lay and collect taxes," &c. and the other to "provide for the general welfare;" but it is the grant of one power, viz. "to lay and collect taxes," &c. -limited by the object, which is for the purpose of "providing for the general welfare."I

113. Taxes are of two kinds,-direct and indirect. Direct taxes are all burthens imposed immediately upon the person or estate of the citizen; thus, a tax upon houses, lands, money, &c. is a direct tax: indirect taxes are the burdens imposed upon articles of consumption, and chiefly upon imported articles; thus, the revenue, or duty levied upon each yard of broadcloth, or cotton sheeting, brought to this country from abroad, is an indirect tax.

§ 114. Indirect taxes increase the price of imported articles, and thus act as a burden upon those who purchase them. The difference between the two modes of taxation is this: direct taxes act directly upon the person and property of the citizen, and is independent of his will; indirect taxes, by being imposed upon articles imported from foreign countries, or used in consumption, leave the people at liberty to pay them or not, by using or not using the articles upon which they are imposed. Thus, a farmer cannot avoid the payment of a tax levied upon his land, but he may avoid the payment of the duty upon coffee, by not using it. And previous to the Revolution, such was the fact, as we all know, in relation to the duty upon tea. The people, by a patriotic impulse and

1 Jefferson's Opinion on the Bank of the United States, 1791; Monroe's Message, May, 1822; Hamilton's Report, Dec. 1791; 9 Wheaton's Rep. 199.

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