government, may be exemplified by the following instances: the last clause but one in the eighth section of the first article, provides expressly, that congress shall exercise "exclusive legislation" over the district to be appropriated as the seat of government. This answers to the first case. The first clause of the same section impowers congress "to lay and collect taxes, duties, imposts, and excises;" and the second clause of the tenth section of the same article declares, that "no state shall, without the consent of congress, lay any imposts or duties on imports or exports, except for the purpose of executing its inspection laws." Hence would result an exclusive power in the union to lay duties on imports and exports, with the particular exception mentioned; but this power is abridged by another clause, which declares, that no tax or duty shall be laid on articles exported from any state; in consequence of which qualification, it now only extends to the duties on imports. This answers to the second case. The third will be found in that clause which declares, that congress shall have power" to establish an uniform rule of naturalization throughout the United States." This must necessarily be exclusive; because if each state had power to prescribe a distinct rule, there could be no uniform rule.
A case which may perhaps be thought to resemble the latter, but which is in fact widely different, affects the question immediately under consideration. I mean the power of imposing taxes on all articles other than exports and imports. This, I contend, is manifestly a concurrent and co-equal authority in the United States and in the individual states. There is plainly no expression in the granting clause, which makes that power exclusive in the union. There is no independent clause or sentence which prohibits the states from exercising it. So far is this from being the case, that a plain and conclusive argument to the contrary is deducible, from the restraint laid upon the states in relation to duties on imports and exports. This restriction implies an admission, that if it were not inserted, the states would possess the power it excludes; and it implies a further admission.
