“‘Mr. Justice Story, in his Commentaries on the Constitution of the United States, vol. 2, page 429-440, and again, page 519-538, has stated at large the arguments for and against the proposition that Congress have a Constitutional authority to lay taxes, and to apply the power to regulate commerce, as a means directly to encourage and protect domestic manufactures; and, without giving any opinion of his own on the contested doctrine, he has left the reader to draw his own conclusion. I should think, however, from the arguments as stated, that every mind which has taken no part in the discussions, and felt no prejudice or territorial bias on either side of the question, would deem the arguments in favor of the Congressional power vastly superior.’ “It will be seen, that in this extract, the power to make improvements is not directly mentioned; but by examining the context, both of Kent and of Story, it will appear that the power mentioned in the extract and the power to make improvements, are regarded as identical. It is not to be denied that many great and good men have been _against_ the power; but it is insisted that quite as many, as great, and as good, have been _for_ it; and it is shown that, on a full survey of the whole, Chancelor Kent was of opinion that the arguments of the latter were _vastly_ superior. This is but the opinion of a man; but who was that man? He was one of the ablest and most learned lawyers of his age, or of any other age. It is no disparagement to Mr. Polk, nor, indeed, to any one who devotes much time to politics, to be placed far behind Chancelor Kent as a lawyer. His attitude was most favorable to correct conclusions. He wrote coolly and in retirement. He was struggling to rear a durable monument of fame; and he well knew that _truth_ and thoroughly sound reasoning were the only sure foundations. Can the party opinion of a party President, on a law question, as this purely is, be at all compared or set in opposition to that of such a man, in such an attitude as Chancelor Kent? “This Constitutional question will probably never be better settled than it is, until it shall pass under judicial consideration; but I do think that no man who is clear on this question of expediency need feel his conscience much pricked upon this.