Constitutional history -- United States -- Sources; Constitutional law -- United States
There is another objection of a somewhat more precise nature that claims
our attention. It has been asserted that a power of internal taxation
in the national legislature could never be exercised with advantage, as
well from the want of a sufficient knowledge of local circumstances, as
from an interference between the revenue laws of the Union and of the
particular States. The supposition of a want of proper knowledge seems
to be entirely destitute of foundation. If any question is depending
in a State legislature respecting one of the counties, which demands
a knowledge of local details, how is it acquired? No doubt from the
information of the members of the county. Cannot the like knowledge be
obtained in the national legislature from the representatives of each
State? And is it not to be presumed that the men who will generally be
sent there will be possessed of the necessary degree of intelligence
to be able to communicate that information? Is the knowledge of
local circumstances, as applied to taxation, a minute topographical
acquaintance with all the mountains, rivers, streams, highways,
and bypaths in each State; or is it a general acquaintance with its
situation and resources, with the state of its agriculture, commerce,
manufactures, with the nature of its products and consumptions, with the
different degrees and kinds of its wealth, property, and industry?
Nations in general, even under governments of the more popular kind,
usually commit the administration of their finances to single men or
to boards composed of a few individuals, who digest and prepare, in the
first instance, the plans of taxation, which are afterwards passed into
laws by the authority of the sovereign or legislature.
Inquisitive and enlightened statesmen are deemed everywhere best
qualified to make a judicious selection of the objects proper for
revenue; which is a clear indication, as far as the sense of mankind
can have weight in the question, of the species of knowledge of local
circumstances requisite to the purposes of taxation.
Public-domain text, read in full here on John Shaqi.
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