[Page H1243]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BUCK:
       H.R. 807.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 states that `the Congress 
     shall have Power to lay and collect Taxes, Duties, Imposts, 
     and Excises, to pay the Debts, and provide for the common 
     Defense and General Welfare of the United States; but all 
     Duties and Imposts and Excises shall be uniform throughout 
     the United States.'