ngress discretionary power of
any kind, but is a mere instrument in its hands to carry into effect
the powers contained in the other grants. To this construction I was
inclined in the more early stage of our Government; but on further
reflection and observation my mind has undergone a change, for reasons
which I will frankly unfold.

The grant consists, as heretofore observed, of a twofold power--the
first to raise, the second to appropriate, the public money--and the
terms used in both instances are general and unqualified. Bach branch
was obviously drawn with a view to the other, and the import of each
tends to illustrate that of the other. The grant to raise money gives
a power over every subject from which revenue may be drawn, and is made
in the same manner with the grants to declare war, to raise and support
armies and a navy, to regulate commerce, to establish post-offices
and post-roads, and with all the other specific grants to the General
Government. In the discharge of the powers contained in any of these
grants there is no other check than that which is to be found in the
great principles of our system, the responsibility of the representative
to his constituents. If war, for example, is necessary, and Congress
declare it for good cause, their constituents will support them in it.
A like support will be given them for the faithful discharge of their
duties under any and every other power vested in the United States.
It affords to the friends of our free governments the most heartfelt
consolation to know--and from the best evidence, our own experience--that
in great emergencies the boldest measures, such as form the strongest
appeals to the virtue and patriotism of the people, are sure to obtain
the most decided approbation. But should the representative act
corruptly and betray his trust, or otherwise prove that he was unworthy
of the confidence of his constituents, he would be equally sure to lose
it and to be removed and otherwise censured, according to his deserts.
The power to raise money by taxes, duties, imposts, and excises is alike
unqualified, nor do I see any check on the exercise of it other than
that which applies to the other powers above recited, the responsibility
of the representative to his constituents. Congress know the extent of
the public engagements and the sums necessary to meet them; they know
how much may be derived from each branch of revenue without pressing
it too far; and, paying