Rand Paul on the Senate floor:
Taxation without representation is tyranny, bellowed James Otis in the days and weeks leading up to the American Revolution. This became the rallying cry of American patriots. . . . Our founding fathers believed so strongly in this that they embodied in our Constitution. Our Constitution doesn't allow any one man or woman to raise taxes. It must be the body of Congress. And this wasn't new; it was part of maybe a thousand-year tradition from Magna Carta on. . . . This principle was long-standing, it was non-negotiable; this was what sparked the Revolution.
And yet today we are here before the Senate because one person in our country wishes to raise taxes. This is contrary to everything our country was founded upon. One person is not allowed to raise taxes. The constitution forbids it. . . . Forty, fifty years before our Constitution, Montesquieu wrote, "when the executive and legislative powers are united in one person, there can be no liberty." Our founding fathers took this to heart. They said, we must separate the powers, we must at all costs limit the powers of the presidency. This isn't about political parties. I voted for and supported President Trump, but I don't support the rule of one person. We are set to have a 25% tax on goods coming from Canada and Mexico. This is a tax on the American people, plain and simple. One person can't do that. Our founding fathers said no, that would be illegal. It can't come from one person. It has to come to Congress.
You can't simply declare an emergency and say, well, the Constitutional Republic was great but gosh we've got an emergency, our times are dire. The Supreme Court has repeatedly said, there are no exemptions for emergencies. There was no exemption for a pandemic. The taxation clause stands. . . .
[after trashing the excuse of fentanyl as an "emergency," Rand said]
Even if the problem is valid, even if that is something that we all agree on, you can't have a country ruled by emergency. You can't have a country without a separation of powers, without checks and balances. . . . Part of the problem we face today with this emergency is that Congress has abdicated their power. Not just recently, not just for this president. This is a bipartisan problem. . . . I am a Republican, I am a supporter of Donald Trump, but this is a bipartisan problem. I don't care if the president is a Republican or a Democrat; I don't want to live under emergency rule. I don't want to live where my representatives cannot speak for me.
One person can make a mistake; and guess what, tariffs are a terrible mistake. They don't work, they will lead to higher prices, they are a tax, and they have historically been bad for our economy. But even if this was something magic and it was going to be a pot of gold at the end of the rainbow, I wouldn't want to live under emergency rule. I would want to live in a constitutional republic where there are checks and balances against the excesses of both sides, right or left. If one person rules, that person could make a horrible mistake. . . .
The emergency declaration we are considering today is unprecedented. By declaring an emergency, the president invoked the Internation Emergency Economic Powers Act. . . It's a law that has been used to put sanctions on like Iran. That's what it was intended for. It was never intended for tariffs and the word tariff doesn't appear in the law. Using this bill to impose tariffs is attractive to a president. He doesn't have to work with the messiness of democracy, the messiness of Congress. But you know what; that messiness is a check and a balance on power. . . . Expedience is not the same as legality.
This is not a partisan question. To me it makes no difference if the president is a Republican or a Democrat. This is about the distribution of power. This is about the separation of powers. This is about the admonition that Montesquieu gave us, that when the executive power and the legislative power are united in one person, there can be no liberty. Our founding fathers all believed that. They so feared the power of taxation that they gave it only to Congress. . . . This goes against the traditions of our country.
I stand to speak against these tariffs. I stand to speak against these emergencies. I stand against the idea of skipping democracy, of skipping the constitutional republic, of rejecting our founding principles. Not because I have any animus toward the president. I do this because I love my country and I want to see it protected from the amalgamation of power into one person so that it can be abused.
Another name for emergency rule is martial law. Who would want to live under the rule of one person? The thing we object to in all the countries around the world that we dislike is that they don't have democratic rule. We should vote. This is a tax, plain and simple, and taxes should not be enacted by one person. I will vote today to end the emergency. I will vote to day to try to reclaim the power of taxation to where the constution designated it should properly be, and that is in Congress.