[Congressional Record Volume 157, Number 26 (Thursday, February 17, 2011)]
[House]
[Page H1198]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. HINCHEY:
       H.R. 777.
       Congress has the power to enact this legislation pursuant 
     to the following:

                   CONSTITUTIONAL AUTHORITY STATEMENT

       To accompany:
       The Small Distillery Excise Tax Act of 2011
       Pursuant to clause 7 of Rule XII of the Rules of the House 
     of Representatives, the following statement is submitted 
     regarding the specific powers granted to Congress in the 
     Constitution to enact the accompanying bill or joint 
     resolution.
       Article 1--The Legislative Branch, Section 8--Powers of 
     Congress: The Congress shall have Power To lay and collect 
     Taxes, Duties, Imposts and Excises, to pay the Debts and 
     provide for the common Defence and general Welfare of the 
     United States; but all Duties, Imposts and Excises shall be 
     uniform throughout the United States.