CONSTITUTIONAL INTERPRETATIONS

President Trump has now filed a brief with the United States Supreme Court, in which he basically argues that the International Emergency Economic Powers Act (the “IEEPA”), 50 United States Code at Sections 1701 et. seq., fully authorizes him to declare that an “emergency” exists with origins in a foreign country, and then to impose whatever tariffs or taxes he wishes upon products imported from that foreign country. The only limitation his brief recognizes on that authority are the easily renewable one-year time limit the IEEPA sets on his “emergency” declarations, and certain requirements to report to Congress during the “emergency.” The only thing Congress or anyone else can do to end or otherwise control the President’s “emergency” authority under the IEEPA is to pass a joint resolution to terminate the “emergency,” which the President can veto.  

As so construed by President Trump, the IEEPA basically surrenders Congressional taxing authority over imported goods during any international “emergency” declared by the President.  The United States Constitution requires that the federal government’s taxing authority always remain “vested” with the Congress. See U.S. Const., Article I, Sections 1 and 8.[1]  The IEEPA as construed by President Trump, therefore stands “contrary to the manifest tenor of the Constitution.” If the Supreme Court buys into President Trump’s construction of the IEEPA, then that statute “must be” declared “void” by the Supreme Court. See Hamilton, The Federalist Papers, No. 78 (1788). See also Marbury v. Madison, 5 U.S. Reports 137, 180 (1803) (“a law repugnant to the constitution is void”).  

/s/ Dan D. Rhea

[1] These clauses of the federal Constitution read as follows:

All legislative Powers herein granted shall be vested in a Congress of the United States….[Art.I, §1]

The Congress shall have Power To lay and collect Taxes, Duties, Imposts, and Excises….[Art.I, §8]