[Pages H2276-H2277]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BURTON of Indiana:
        H.R. 5019.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: The Congress shall have 
     power to lay and collect taxes, duties, imposts and excises, 
     to pay the debts

[[Page H2277]]

     and provide for the common defense and general welfare of the 
     United States; but all duties, imposts and excises shall be 
     uniform throughout the United States