The power here conveyed, it was observed, was "to lay taxes," the purpose was "the general welfare." Congress could not lay taxes _ad libitum_, but could only lay them for the general welfare; nor did this clause authorize that body to provide for the general welfare otherwise than by laying taxes for that purpose.
2dly.

To make all laws which shall be necessary and proper for carrying into execution the enumerated powers.
But they can all be carried into execution without a bank.

A bank, therefore, is not necessary, and consequently not authorized by this phrase.
It had been much urged that a bank would give great facility or convenience in the collection of taxes.

Suppose this were true; yet the constitution allows only the means which are necessary, not those which are convenient.

If such a latitude of construction be allowed this phrase, as to give any non-enumerated power, it will go to every one; for there is no one which ingenuity may not torture into a _convenience, in some way or other, to some one_ of so long a list of enumerated powers.