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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- Robert R. Livingston's Notes of the New York Ratification Convention Debates
- Amendments Proposed by the Virginia Convention
- McKesson's Notes of the New York Ratification Convention Debates
- Richard Harison's Notes of the New York Ratification Convention Debates
- Robert Yates' Notes of the New York Ratification Convention Debates
- Melancton Smith's Notes of the New York Ratification Convention Debates