Trump's Lawyer at the Supreme Court Cites a Letter from James Madison That Says Tariffs Are TaxesDuring oral argument at the Supreme Court, Solicitor General D. John Sauer cited a letter by James Madison that completely undermines the administration’s case that its tariffs are legal.
Jack Nicastro
11.7.2025
On Wednesday, the Supreme Court heard oral arguments about the legality of the tariffs that President Donald Trump has implemented under the International Emergency Economic Powers Act (IEEPA). Trump's main argument is that his tariffs are constitutional because they are mere import regulations, authorized by IEEPA, not taxes. This argument has several legal flaws, and even if the administration were able to persuade the justices, the tariffs would still give the president unconstitutional powers.
The illogic of the administration's position was unintentionally revealed by Solicitor General D. John Sauer during a line of questioning from Justice Brett Kavanaugh. When Kavanaugh asked about whether "regulate importation" should be understood to encompass tariffs, Sauer said that, "going back to the time of the Founding, [it] has been understood that the manner in which you regulate importation…is to tariff." To support this claim, Sauer cites "Madison's letter to Cabell."
Sauer was referring to James Madison's September 1828 letter to Joseph C. Cabell, a Virginia state senator, regarding "the constitutionality of the power in [Congress] to impose a tariff for the [encouragement] of Manufactures." To Sauer's point, Madison affirms that the Commerce Clause's "power to regulate trade with foreign nations" includes the imposition of "duties."
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Source:
https://reason.com/2025/11/07/trumps-lawyer-at-the-supreme-court-cites-a-letter-from-james-madison-that-says-tariffs-are-taxes/
