1971年8月15號,美國總統尼克森宣布中止美元兌換黃金,並根據《與敵國貿易法(Trading with the Enemy Act,TWEA)》第5(b)條宣佈緊急狀態,對所有進口商品加徵10%的從價稅(ad valorem duty)參考;後來被法院承認,是合法行使授權註釋。
美國對吉田公司案,United States v. Yoshida Int'l, Inc., 526 F.2d 560, 584 (C.C.P.A. 1975);Yoshia即後來的YKK,台灣華可貴是其子公司。
吉田公司認為,尼克森徵收關稅的行為,超出了總統獲國會授權的權力範圍;法院則認為,在應對國家緊急狀態時,國會授予總統的「規範進口」權力是一種「全包的權力」(an all-inclusive power),也包含了徵收附加稅(關稅)的手段,這種廣泛授權在緊急狀態背景下是合憲的。
TWEA作為一戰時期的戰時立法,原本限定在對敵國資產與交易的管制。然而隨著總統在承平時期,援引TWEA實施黃金控制、進口附加稅等手段,特別是1971年尼克森單方面徵收附加關稅,而這個舉動,又得到了法院的認可,引發國會對行政擴權的憲政憂慮註釋。
The Trading With the Enemy Act became the authority used to impose a freeze on Korean assets, to restrict the transfer of funds to Cuba and North Vietnam, and to prohibit transactions in Libyan oil.
However, it has also been used to control wages and prices, to regulate gold ownership, and to impose a 10 percent surcharge on imports.
These latter uses have drawn considerable criticism and concern that the President was exercising legislative powers that belonged to the Congress.
參考:1977年美國眾議院國際關係委員會立法時的報告:〈IEEPA - House Committee on International Relations report, 1977(H. Rept. 95-459)〉
1977 年通過的IEEPA即是為了解決兩項問題:其一,限制總統在承平時期持續動用戰時授權;其二,澄清總統於緊急狀態下是否擁有徵收關稅的權力;在那一次立法中,國會修正了TWEA第5(b)條的適用時機,刪除下列原文中紅色的文字:
During time of war or during any other period of national emergency declared by the President, the President may…
在戰時,或者任何其他總統宣告進入國家緊急狀態的時期,總統可以…
這切斷了總統在承平時期引用TWEA的權力(因此不能行使被法院同意的關稅調整權力)參考,而另外賦予他IEEPA這個工具;而在這次立法的報告裡,國會也闡明了對於總統在緊急命令下,「本法案未授權總統課徵進口費用或關稅」,強調「這些權限仍由國會掌握」、「尤其,課徵關稅的權限已明載於《1974年貿易法》第301條」註釋。
The bill does not confer authority on the President to impose import fees or duties, or to regulate purely domestic economic transactions.
These authorities remain with the Congress or are dealt with under separate statutory authorities relating to international trade.
In particular, the authority to impose tariffs is contained in section 301 of the Trade Act of 1974.
參考:1977年美國眾議院國際關係委員會立法時的報告:〈IEEPA - House Committee on International Relations report, 1977(H. Rept. 95-459)〉