Constitutional history -- United States -- Sources; Constitutional law -- United States
The principle of regulating the contributions of the States to the
common treasury by QUOTAS is another fundamental error in the
Confederation. Its repugnancy to an adequate supply of the national
exigencies has been already pointed out, and has sufficiently appeared
from the trial which has been made of it. I speak of it now solely with
a view to equality among the States. Those who have been accustomed to
contemplate the circumstances which produce and constitute national
wealth, must be satisfied that there is no common standard or barometer
by which the degrees of it can be ascertained. Neither the value of
lands, nor the numbers of the people, which have been successively
proposed as the rule of State contributions, has any pretension to
being a just representative. If we compare the wealth of the United
Netherlands with that of Russia or Germany, or even of France, and if
we at the same time compare the total value of the lands and the
aggregate population of that contracted district with the total value
of the lands and the aggregate population of the immense regions of
either of the three last-mentioned countries, we shall at once discover
that there is no comparison between the proportion of either of these
two objects and that of the relative wealth of those nations. If the
like parallel were to be run between several of the American States, it
would furnish a like result. Let Virginia be contrasted with North
Carolina, Pennsylvania with Connecticut, or Maryland with New Jersey,
and we shall be convinced that the respective abilities of those
States, in relation to revenue, bear little or no analogy to their
comparative stock in lands or to their comparative population. The
position may be equally illustrated by a similar process between the
counties of the same State. No man who is acquainted with the State of
New York will doubt that the active wealth of King’s County bears a
much greater proportion to that of Montgomery than it would appear to
be if we should take either the total value of the lands or the total
number of the people as a criterion!
The wealth of nations depends upon an infinite variety of causes.
Situation, soil, climate, the nature of the productions, the nature of
the government, the genius of the citizens, the degree of information
they possess, the state of commerce, of arts, of industry, these
circumstances and many more, too complex, minute, or adventitious to
admit of a particular specification, occasion differences hardly
conceivable in the relative opulence and riches of different countries.
The consequence clearly is that there can be no common measure of
national wealth, and, of course, no general or stationary rule by which
the ability of a state to pay taxes can be determined. The attempt,
therefore, to regulate the contributions of the members of a
confederacy by any such rule, cannot fail to be productive of glaring
inequality and extreme oppression.
Public-domain text, read in full here on John Shaqi.
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