Excerpt from South Carolina’s Ordinances of Nullification, November 24, 1832

Whereas the Congress of the United States by various acts, purporting to be acts laying duties and imposts on foreign imports, but in reality intended for the protection of domestic manufactures and the giving of bounties to classes and individuals engaged in particular employments, at the expense and to the injury and oppression of other classes and individuals, and by wholly exempting from taxation certain foreign commodities, such as are not produced or manufactured in the United States, to afford a pretext for imposing higher and excessive duties on articles similar to those intended to be protected, bath exceeded its just powers under the constitution, which confers on it no authority to afford such protection, and bath violated the true meaning and intent of the constitution, which provides for equality in imposing the burdens of taxation upon the several States and portions of the confederacy: And whereas the said Congress, exceeding its just power to impose taxes and collect revenue for the purpose of effecting and accomplishing the specific objects and purposes which the constitution of the United States authorizes it to effect and accomplish, hath raised and collected unnecessary revenue for objects unauthorized by the constitution.

Use the excerpt to answer the question.

What justification does South Carolina give for nullifying the Tariff of Abominations?

A.
Congress passed a law that would apply to some states but not others.

B.
Congress acted beyond the scope of its powers under the Constitution.

C.
Congress sought to tax only foreign commerce, not domestic commerce.

D.
Congress tried to regulate trade and collected taxes without enacting appropriate laws.

PLEASE, ALSO EXPLAIN WHY ITS THE CORRECT ANSWER, DO NOT GUESS, USE THE EXPERT.

B. Congress acted beyond the scope of its powers under the Constitution. South Carolina's Ordinances of Nullification state that Congress exceeded its just powers under the Constitution by passing laws that would protect certain classes and individuals at the expense of others, and by exempting certain foreign commodities from taxation. This is a clear violation of the Constitution, which provides for equality in taxation among the states.