Note 15 — Webster, Noah. An Examination into the leading principles of the Federal Constitution. By a Citizen of America

The clause may at first appear ambiguous. It may be uncertain whether we should read and understand it thus—“The Congress shall have power to lay and collect taxes, duties, imposts and excises in order to pay the debts,” &c. or whether the meaning is—“The Congress shall have power to lay and collect taxes, duties, imposts and excises, and shall have power to pay the debts,” &c. On considering the construction of the clause, and comparing it with the preamble, the last sense seems to be improbable and absurd. But it is not very material; for no powers are vested in Congress but what are included under the general expressions, of providing for the common defence and general welfare of the United States. Any powers not promotive of these purposes, will be unconstitutional;—consequently any appropriations of money to any other purpose will expose the Congress to the resentment of the states, and the members to impeachment and loss of their seats.