<P> The Enumerated powers (also called Expressed powers, Explicit powers or Delegated powers) of the United States Congress are listed in Article I, Section 8 of the United States Constitution . In summary, Congress may exercise the powers that the Constitution grants it, subject to the individual rights listed in the Bill of Rights . Moreover, the Constitution expresses various other limitations on Congress, such as the one expressed by the Tenth Amendment: "The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are reserved to the States respectively, or to the people ." Historically, Congress and the Supreme Court have broadly interpreted the enumerated powers, especially by deriving many implied powers from them . The enumerated powers listed in Article One include both exclusive federal powers, as well as concurrent powers that are shared with the states, and all of those powers are to be contrasted with reserved powers that only the states possess . </P> <P> The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; </P>

Where did the reserved powers find their constitutional mandate