The acceptance of a federal office after election to congress operates as a forfeiture of the seat ; 1 Cont. Elect. Cas. 122 ; and this includes a military commission in a vol unteer regiment ; 2 Cont. Elect. Cas. 92 ; Hammond v. Herrick, 1 Cont. Elect. Cas. 295 ; but one who continued to execute the duties of a federal office after election to congress but before taking his seat is not disqualified ; Hammond v. Herrick, 1 Cont. Elect. Cas. 287, 314, 316.
Sec. 7. An act imposing taxes on the notes of a national bank is not a revenue bill with in this section ; Twin City Nat. Bank v. Ne beker, 167 U. S. 196, 17 Sup. Ct. 766, 42 L. Ed. 134.
A bill takes effect from the time of its approval, and the doctrine that there is no fraction of a day does not apply ; In re Rich ardson, 2 Sto. 571, Fed. Cas. No. 11,777 ; Peo ple v. Clark, 1 Cal. 406; contra, In re Wel man, 20 Vt. 653, Fed. Cas. No. 17,407. As to the presentation of bills and their approv al, see EXECUTIVE POWER.
Under the last paragraph of this section the senate has decided, July 7, 1856, that two-thirds of a quorum were sufficient to Pass a bill over a veto.
A proposed amendment to the constitution need not be presented to the president for approval ; Hollingsworth v. Virginia, 3 Dall. (U. S.) 378, 1 L. Ed. 644; nor joint resolu tions ; 6 Opin. A. G. 680.
Sec. 8. This section enumerates the powers specifically granted to congress, and with re spect to them it is held that where they are not exclusive, either expressly or by necessary imputation, the states may exercise them concurrently ; Sturges v. Crowninshield, 4 Wheat. (U. S.) 193, 4 L. Ed. 529; Houston v. Moore, 5 Wheat. (U. S.) 49, 5 L. Ed. 19. The power of congress to lay taxes is limit ed, so that it may not reach the means and instrumentalities of the government of a state ; Pollock v. Trust Co., 157 U. S. 429, 15 Sup. Ct. 673, 39 L. Ed. 759; or the salaries of state officers ; Collector v. Day, 11 Wall. (U. S.) 113, 20 L. Ed. 122 ; nor the revenues, or interest on bonds, of municipal corpora tions of the states ; U. S. v. R. Co., 17 Wall. (U. S.) 322, 21 L. Ed. 597 ; Pollock v. Trust Co., 157 U. S. 429, 15 Sup. Ct. 673, 39 L. Ed.
759 ; but it may lay a tax upon an inherit ance or property by states or from munici palities ; Snyder v. Bettman, 190 U. S. 249, 23 Sup. Ct. 803, 47 L. Ed. 1035.
The debts of the United States, of which congress is authorized to provide for the payment, include those of an equitable char acter which would not be recoverable in a court of law ; as, for example, the payment of sugar bounties to producers who were prevented by the repeal of the act from ob taining 'them in due time ; U. S. v. Realty Co., 163 U. S. 427, 16 Sup. Ct. 1120, 41 L. Ed. 215. The requirement that taxes shall be uniform throughout the United States is a geographical expression and means simply to pperate generally throughout the country ; Knowlton v. Moore, 178 U. S. 41, 20 Sup. Ct. 747, 44 L. Ed. 969; High v. Coyne, 178 U. S. 111, 20 Sup. Ct. 747, 44 L. Ed. 997 ; but this does not include foreign territory acquired by conquest or treaty and not in corporated into the United States ; Downes v. 182 U. S. 244, 21 Sup. Ct. 770, 45 L. Ed. 1088.
As to the scope of the taxing power of congress in this section, see TAXATION; IM POST; EXCISE; as to the power to regulate commerce, see COMMERCE; RESTRAINT OF TRADE; INTERSTATE COMMERCE COMMISSION; as to naturalization and bankruptcy, see those titles ; as to coining money, see COINAGE; as to counterfeiting, post-offices and post roads, See FORGERY; POST-OFFICE; POSTAL SERVICE; as to the power to promote science and useful arts, see COPYRIGHT; PATENT; TRADE-MARK ; as to the power to establish inferior courts, see UNITED STATES COURTS ; as to the power to define and punish piracy and felonies on the high seas, see ADMIRAL TY; PIRACY; MOH SEAS ; as to the power to declare war and support armies and a navy and to provide for the government regula tion of military forces, see WAR ; LETTER OF MARQUE AND REPRISAL ; MILITARY LAW ; COURT-MARTIAL; MILITIA; as to the power of legislation for the seat of government, see DISTRICT OF COLUMBIA ; as to the line of dis tinction between the authority of the states over their internal affairs and that of con gress in regulation of commerce, see POLICE