Presidents -- United States -- Messages; United States -- Politics and government -- Sources
By examining the practical operation of the ration for distribution
adopted in the deposit bill of the last session we shall discover other
features that appear equally objectionable. Let it be assumed, for the
sake of argument, that the surplus moneys to be deposited with the
States have been collected and belong to them in the ration of their
federal representative population--an assumption founded upon the fact
that any deficiencies in our future revenue from imposts and public
lands must be made up by direct taxes collected from the States in that
ration. It is proposed to distribute this surplus--say $30,000,000--not
according to the ration in which it has been collected and belongs to
the people of the States, but in that of their votes in the colleges of
electors of President and Vice President. The effect of a distribution
upon that ration is shown by the annexed table, marked A.
By an examination of that table it will be perceived that in the
distribution of a surplus of $30,000,000 upon that basis there is a
great departure from the principle which regards representation as the
true measure of taxation, and it will be found that the tendency of
that departure will be to increase whatever inequalities have been
supposed to attend the operation of our federal system in respect to
its bearings upon the different interests of the Union. In making the
basis of representation the basis of taxation the framers of the
Constitution intended to equalize the burdens which are necessary to
support the Government, and the adoption of that ratio, while it
accomplished this object, was also the means of adjusting other great
topics arising out of the conflicting views respecting the political
equality of the various members of the Confederacy. What ever,
therefore, disturbs the liberal spirit of the compromises which
established a rule of taxation so just and equitable, and which
experience has proved to be so well adapted to the genius and habits of
our people, should be received with the greatest caution and distrust.
Public-domain text, read in full here on John Shaqi.
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