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unusual facts about Taxing and Spending Clause


Taxing and Spending Clause

In the case, oil produced within a defined geographic region above the Arctic Circle was exempted from a federal excise tax on oil production.



see also

General Welfare clause

Moreover, the Supreme Court held the understanding of the General Welfare Clause contained in the Taxing and Spending Clause adheres to the construction given it by Associate Justice Joseph Story in his 1833 Commentaries on the Constitution of the United States.