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National Power Tax Taxing General 16th W/O States

Front 2C3. National Powers: Scope of the National Legislative Power: Taxing and Spending Power
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Art I, Sec 8, cl. 1 grants Congress power to tax and to spend for the payment of national debts and for the general welfare

16th A: all taxes should be uniform, except 16th A authorizes income tax w/o apportionment among states or by population

Limitation "for general welfare" doesn't mean tax/spend has to be in furtherance of another enumerated power (i.e. can withhold highway funds to states w/o 21 drinking limit)

Tax that seriously and unnecessarily burdens a fundamental right, may be unconst. Indirect regulation through taxing okay, if doesn't violate another principle of govt.

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