Constitution > Article I > Section 8
Power to Tax Clause/Spending Clause
The Congress shall 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;
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- Amendments Proposed by the New Hampshire Convention
- Francis Childs' Notes of the New York Ratification Debates