A tax may have regulatory effects and may burden, restrict or suppress the thing taxed, and still be within the taxing power. The Court declines to consider petitioner's contentions not supported by assignment of error. 86 F.2d 486, affirmed. Mr. Harold J. Bandy, with whom Mr. John M. Karns was on the brief, for petitioner. Congress is not empowered to tax for those purposes which are within the exclusive province of the States.
Beneficent aims can never serve in lieu of constitutional power.
An exaction, called a tax, which is in fact and effect a penalty, is not a tax. While the lawmaker is entirely free to ignore the ordinary meaning of words and make definitions of his own, that device may not be employed so as to change the nature of acts or things to which the words are applied. Page 508 The Constitution made no grant of authority to Congress to legislate substantively for the general welfare, and no such authority exists, save as the general welfare may be promoted by the exercise of the powers which are granted. The power of taxation which is expressly granted may be adopted as a means to carry into operation another power also expressly granted, but resort to the taxing power to effectuate an end which is not legitimate, not within the scope of the Constitution, is obviously inadmissible. If the Constitution, in its grant of powers, is to be so construed as to carry into full effect the power granted, it is equally imperative that, where a prohibition or limitation is placed upon the power of Congress, that prohibition or limitation should be enforced in its spirit and to its entirety.