For what audience was this source created? The patriots ( colonists who were against British rule) or a loyalist colonists who supported British rule (The intended audience of this

Patriots were members of the 13 British colonies who rebelled against British ... against British control during the American Revolution, supporting instead the U.S. Continental Congress.

congress also has implied powers, which derive from the necessary and proper clause of the constitution and permit congress "to make all laws which shall be necessary and proper for carrying into execution the foregoing powers, and all other powers vested by this constitution in the government of the united states.