...and declare to be most false and unfounded, the doctrine that the [Constitution], in authorizing its federal branch to lay and collect taxes, duties, imposts, and excises to pay the debts and provide for the common defense and general welfare of the United States, has given them thereby a power to do whatever they may think, or pretend, would promote the general welfare–which construction would make that of itself a complete government, without limitation of powers.… The plain sense and obvious meaning were that they might levy the taxes necessary to provide for the general welfare by the various acts of power therein specified and delegated to them, and by no others. – Thomas Jefferson (December 24, 1825)