the  object  of  a  power  is  clearly  defined  by  its  terms,  or
avowed  in  the  context,  it  ought  to  be'  construed  so  as  to
obtain  the  object  and  not  to  defeat  it.  The  circumstance
that  the  power  so  construed  may  be  abused,  is  no
answer.  All  powers  may  be  abused ;  but  are  they  then
to  be  abridged  by  those  who  are  to  administer  them,  or
denied  to  have  any  operation?  If  the  people  frame  a
constitution  it  is  to  be  obeyed.  Neither  rulers  nor
judges  have  a  right  to  cripple  it,  because,  according  to
their  view,  it  is  inconsistent  or  dangerous,  unwise  or
impolitic*

S  350.  The  term  "taxes,"  used  in  the  constitution,  is
generical,  and  is  thus  used  to  confer  plenary  authority  in
all  cases  of  taxation.*  Taxes  are  of  two  kinds,  direct
and  indirect.'  Direct  taxes  can  only  be  apportioned
among  the  several  states  according  to  the  census  returns ;
as,  representatives  and  direct  taxes  shall  be  apportioned
among  the  several  states  which  may  be  included  within
this  union,  according  to  their  respective  numbers.*
Direct  taxes  are  properly  capitation  taxes  and  taxes  upon
land.  There  seem  to  be  no  other  subjects  of  taxation
upon  which  taxes  can  be  apportioned  among  the  several
states.  Indirect  taxes  are  such  as  affect  expense  or
consumption,  and  are  increased  or  reduced  as  the  con-
sumption is  increased  or  reduced.  Indirect  taxes  do  not
admit  of  apportionment ;  but  they  are  to  be  uniform
throughout  the  United  States  on  the  subject  taxed,  as,
all  duties,  imposts  and  excises  shall  be  uniform  through-
out the  United  States.'

§  351.  It  is  fully  settled  that  under  the  grants  of  the
constitution,  congress  has  plenary  power  over  every
species  of  taxable  property  within  the  United  States
except  exports.  That  there  are  but  two  rules  prescribed
for  their  government  in  the  exercise  of  this  power ;  the
rule  of  uniformity  in  respect  to  indirect  taxes,  and
of  apportionment  in  respect  to  direct  taxes.    Duties,

1  story's  Com.  on  Const.,  §  924.
