The constitutional text

Article I · Section 9

Select any highlighted phrase to understand what it means.

The Migration or Importation of such Persons as any of the States now existing shall think proper to admit, shall not be prohibited by the Congress prior to the Year one thousand eight hundred and eight, but a Tax or duty may be imposed on such Importation, not exceeding ten dollars for each Person

The Privilege of the Writ of Habeas Corpus shall not be suspended, unless when in Cases of Rebellion or Invasion the public Safety may require it.

No Bill of Attainder or ex post facto Law shall be passed.

[No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.]*

No Tax or Duty shall be laid on Articles exported from any State

No Preference shall be given by any Regulation of Commerce or Revenue to the Ports of one State over those of another: nor shall Vessels bound to, or from, one State, be obliged to enter, clear, or pay Duties in another.

No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law; and a regular Statement and Account of the Receipts and Expenditures of all public Money shall be published from time to time.

No Title of Nobility shall be granted by the United States: And no Person holding any Office of Profit or Trust under them, shall, without the Consent of the Congress, accept of any present, Emolument, Office, or Title, of any kind whatever, from any King, Prince, or foreign State.

Source: National Constitution Center edition. Original wording is preserved; commentary explains historical and superseded provisions.

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LOOK A LITTLE CLOSER

Article I, Section 9, Clause 7b

Accounting for the public’s money

Current text
and a regular Statement and Account of the Receipts and Expenditures of all public Money shall be published from time to time.

What it means

The government must publish regular statements and accounts of public receipts and expenditures. Fiscal authority therefore comes with an obligation to disclose how public resources are obtained and used.

Historical setting

The Articles already contemplated reporting on national borrowing and finances. The Constitution makes public accounting part of the stronger government’s fiscal framework.

What it does

An appropriation supplies legal authority, while accounting allows people to examine what happened under that authority. The text requires recurring publication without providing a complete modern audit or reporting system.

Debate & interpretation

Transparency can reveal waste or favoritism but only if records are understandable and sufficiently detailed. National-security concerns and other confidentiality claims can create difficult questions about the extent of public disclosure.

A common misreading

The duty to publish financial accounts is separate from the power to approve expenditures; transparency alone does not legalize unauthorized spending.

Think it through

What information would a citizen need to distinguish an authorized expenditure from a worthwhile or well-managed one?

Follow the connection

Sources & further reading

Original Madison Center commentary. Explanations distinguish the text, historical context, and interpretive disagreements.

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