In what manner then will you be eased, if the expenses of government are to be raised solely out of the commerce of this country; do you not readily apprehend the fallacy of this argument? But government will find that to press so heavily on commerce will not do, and therefore must have recourse to other objects; these will be a capitation or poll-tax, window lights, etc., etc., and a long train of impositions which their ingenuity will suggest; but will you submit to be numbered like the slaves of an arbitrary despot; and what will be your reflections when the tax-master thunders at your door for the duty on that light which is the bounty of heaven. It will be the policy of the great landholders who will chiefly compose this senate, and perhaps a majority of this house of representatives, to keep their lands free from taxes; and this is confirmed by the failure of every attempt to lay a land-tax in this state; hence recourse must and will be had to the sources I mentioned before. The burdens on you will be insupportable—your complaints will be inefficacious—this will beget public disturbances; and I will venture to predict, without the spirit of prophecy, that you and the government, if it is adopted, will one day be at issue on this point. The force of government will be exerted, this will call for an increase of revenue, and will add fuel to the fire. The result will be that either you will revolve to some other form, or that government will give peace to the country by destroying the opposition. If government therefore can, notwithstanding every opposition, raise a revenue on such things as are odious and burdensome to you, they can do anything. But why should the number of individuals be the principle to apportion the taxes in each state, and to include in that number women, children and slaves? The most natural and equitable principle of apportioning taxes would be in a ratio to their property, and a reasonable impost in a ratio to their trade; but you are told to look for the reason of these things in accommodation; but this much-admired principle, when stripped of its mystery, will in this case appear to be no less than a basis for an odious poll-tax—the offspring of despotic governments, a thing so detestable that the state of Maryland, in their bill of rights, declares “that the levying taxes by the poll is grievous and oppressive, and ought to be abolished.” A poll-tax is at all times oppressive to the poor, and their greatest misfortune will consist in having more prolific wives than the rich.