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Article 1, Section 8 defines the powers of Congress.

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User Seleta
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The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; ... 1 Taxing Power. ArtI

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User Vincenza
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