Below is an 1794 Act that taxes carriages, (which still applied to present day automobiles) but it is tricky how they hid that it can only have force and effect on land owned by the United States.
Sorry for the small print, it is found in United States – Third Congress, Sess 1, CH. 43,45 1794, on page 373.
The foot note is where the scope of the act is to operate:
“The act of Congress of June 5, 1794, laying duties upon carriages for the conveyance of persons, is a constitutional act, and within the authority granted to Congress by the 8th section of the first article of the constitution. Hylton v. The United States, 3 Dall. 171; 1 Cond. Rep. 83.”
Click here to see the full Act.
It is limited to the “exclusive Legislative Authority” as found in the 8th section of the first article of the constitution. See below:
Click HERE to view the list of foundational information created by Lawyer Paul John Hansen to aid in independence from the US System.