The declaration in the Preamble that the new Union is established for the common defense and general welfare, and the grant by Article I, Section 8, of the Constitution to Congress of the power " to levy and collect taxes, duties, imports, and excises, to pay the debts and provide for the common defense and general welfare of the United States," has at times been argued to be equivalent to a grant to the General Government of all powers, the exercise of which may in any way contribute to the effectuation of either of these ends.

41 7 Wall. 700; 19 L. ed. 227.

Especially by those who desire to magnify the powers of the Federal Government it has been argued that instead of construing Section 8 of Article I as simply the grant of an authority to raise revenue in order to pay the debts and provide for the common defense and general welfare of the United States, it should be interpreted as conferring upon Congress two distinct powers; namely: (1) the power of taxation; and (2) the power to provide for the common defense and general welfare. And, under the latter of these two grants, it has been argued that the Congress has the authority to exercise any power that it may think necessary or expedient for advancing the common defense or the general welfare of the United States. It scarcely needs be said that this interpretation has not been accepted by the courts. Were this view to be accepted the government of the United States would at once cease to be one of the enumerated powers, for it would then be .possible to justify the exercise of any authority whatsoever upon the ground that the general welfare would thereby be advanced.