I'm not sure what you're asking. I think that some taxes are necessary, so the government must determine what to tax. Since our government was established, in part, to promote the general welfare, and since taxes are only destructive, then the choice of what to tax should be based, in large part, on what least detracts from the general welfare.
"What is you opinion on the meaning of general welfare? Do you go with original intent or subsequent SCOTUS rulings?"
General welfare of the people is their state of health, security, happiness, prosperity. The general welfare of the people can only be improved by the people. The government can only promote the general welfare of the people by striking a balance between maximizing the freedom of the people and providing maximum protection of their rights - rights being all acts except those which impose force, fraud, or corruption against another person or his property.
I'll be out of the net until next week - headed to the field.