ment" for
nineteen years, it was not _as to him_ an increased emolument.[194]

Section 7. Clause 1. All Bills for raising Revenue shall
originate in the House of Representatives; but the Senate may propose or
concur with Amendments as on other Bills.

Clause 2. 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.

THE LEGISLATIVE PROCESS

REVENUE BILLS

Only bills to levy taxes in the strict sense of the word are
comprehended by the phrase "all bills for raising revenue"; bills for
other purposes, which incidentally create revenue, are not
included.[195] An act providing a national currency secured by a pledge
of bonds of the United States, which, "in the furtherance of that
object, and also to meet the expenses attending the execution of the
act," imposed a tax on the circulating notes of national banks was held
not to be a revenue measure which must originate in the House of
Representatives.[196] Neither was a bill which provided that the
District of Columbia should raise by taxation and pay to designated
railroad companies a specified sum for the elimination of grade
crossings and the construction of a union railway station.[197] The
substitution of a corporation tax for an inheritance tax,[198] and the
addition of a section imposing an excise tax upon the use of foreign
built pleasure yachts,[199] have been held to be within the Sena