Hon. J. L. M. Curry , LL.D., William Robertson Garrett , A. M. , Ph.D., Confederate Military History, a library of Confederate States Military History: Volume 1.1, Legal Justification of the South in secession, The South as a factor in the territorial expansion of the United States
Clement Anselm Evans, Ed.

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[15] states constructed two unions and established in both a division of power bearing a strong similitude to that upon which they were willing to have continued their union with England; namely: yielding to her the regulation of war, peace, and commerce, and retaining for themselves local and internal legislation. The first union ‘retains’ to the States the sovereignty and rights not delegated to the United States; the second ‘reserves’ to the States the powers not delegated to the United States. The first confers upon Congress almost all the powers of importance bestowed by the second, except that of regulating commerce, the second only extends the means for executing the same powers by bestowing on Congress a limited power of taxation; but these means were by neither intended to supersede nor defeat those ends retained or reserved by both. By the first, unlimited requisitions to meet ‘the charges of war and all other expenses for the common defense and general welfare’ were to be made by Congress upon the States. By the second, Congress is empowered to lay taxes, under certain restrictions, to ‘provide for the common defense and general welfare.’ A sovereign or absolute right to dispose of these requisitions or taxes without any restriction is not given to Congress by either. The general terms used in both are almost literally the same and, therefore, they must have been used in both under the same impression of their import and effect. （Taylor's Construction Construed, 55.)

An obiter dictum of Justice Miller, of the Supreme court, gives point to the value of restrictions and of enforcing them. ‘To lay with one hand the power of the government on the property of the citizen, and with the other to bestow it upon favored individuals to aid private enterprises and build up private fortunes is none the less a robbery because it is done under the favor of the law.’

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