defence and general welfare”; conforming herein to the 8th. of the Articles of Confederation, the language of which is, that “all charges of war and all other expences that shall be incurred for the common defence and general welfare, and allowed by the U. S in Congress assembled, shall be defrayed out of a common treasury” &c.
On the 22d. of Augst. the Committee of five reported among other additions to the clause giving power “to lay and collect taxes imposts & excises,” a clause in the words following “for payment of the debts and necessary expences”, with a proviso qualifying the duration of Revenue laws.
This Report being taken up, it was moved, as an amendment, that the clause should read “the Legislature shall fulfil the engagements and discharge the debts of the U. States”
It was then moved to strike out “discharge the debts”, and insert “liquidate the claims”; which being rejected, the amendment was agreed to as proposed viz “the Legislature shall fulfil the engagements & discharge the debts of the U. States”.
On the 23d. of Augst. the clause was made to read “the Legislature shall fulfil the engagements and discharge the debts of the U. States, and shall have the power to lay & collect taxes duties imposts & excises” the two powers relating to taxes & debts being merely transposed.
On the 25th. of August, the clause was again altered so as to read “all debts contracted and engagements entered into by or under the authority of Congress (the Revolutionary Congress) shall be as valid under this Constitution as under the Confederation”
This amendment was followed by a proposition (referring to the powers to lay & collect taxes &c—and to discharge the debts (old debts) to add “for payment of said debts, and for defraying the expences that shall be incurred for the common defence & general welfare”. The propostion was disagreed to, one State only voting for it.
Sepr. 4. The Committee of eleven reported the following modification—“The Legislature shall have power to lay & collect taxes duties imposts and excises, to pay the debts and provide for the common defence & general welfare”; thus retaining the terms of the Articles of Confederation, & covering by the general term “debts”, those of the Old Congress.
A special provision in this mode could not have been necessary for the debts of the New Congress: For a power to provide money, and a power to perform certain acts of which money is the ordinary & appropriate means, must of course carry with them a power to pay the expence of performing the acts. Nor was any special provision for debts proposed, till the case of the Revolutionary debts was
