Nonetheless, this provision is strictly interpreted by the Court and the case discussed here exemplifies that only goods intended for specifically
military purposes qualify for the exemption under article 346 TFEU.
James Madison advocated for the ratification of the Constitution in The Federalist and at the Virginia ratifying convention upon a narrow construction of the clause, asserting that spending must be at least tangentially tied to one of the other specifically enumerated powers, such as regulating interstate or foreign commerce, or providing for the
military, as the General Welfare Clause is not a specific grant of power, but a statement of
purpose qualifying the power to tax.