United States v. Butler

In this case the Court was left to determine whether certain provisions of the Agricultural Adjustment Act, 1933, conflict with the Constitution. The Act declared that because of a crisis in agricultural production, the Secretary of Agriculture could set limits on production of certain crops and impose taxes on production in excess of these limits.

The Court held that there was no power in Congress to impose the contested exaction, it could not lawfully ratify or confirm what an executive officer had done in that regard.

The Federal Legislative Power | The Taxing and Spending Power