Constitutional history -- United States -- Sources; Constitutional law -- United States
This inequality would of itself be sufficient in America to work the
eventual destruction of the Union, if any mode of enforcing a
compliance with its requisitions could be devised. The suffering States
would not long consent to remain associated upon a principle which
distributes the public burdens with so unequal a hand, and which was
calculated to impoverish and oppress the citizens of some States, while
those of others would scarcely be conscious of the small proportion of
the weight they were required to sustain. This, however, is an evil
inseparable from the principle of quotas and requisitions.
There is no method of steering clear of this inconvenience, but by
authorizing the national government to raise its own revenues in its
own way. Imposts, excises, and, in general, all duties upon articles of
consumption, may be compared to a fluid, which will, in time, find its
level with the means of paying them. The amount to be contributed by
each citizen will in a degree be at his own option, and can be
regulated by an attention to his resources. The rich may be
extravagant, the poor can be frugal; and private oppression may always
be avoided by a judicious selection of objects proper for such
impositions. If inequalities should arise in some States from duties on
particular objects, these will, in all probability, be counterbalanced
by proportional inequalities in other States, from the duties on other
objects. In the course of time and things, an equilibrium, as far as it
is attainable in so complicated a subject, will be established
everywhere. Or, if inequalities should still exist, they would neither
be so great in their degree, so uniform in their operation, nor so
odious in their appearance, as those which would necessarily spring
from quotas, upon any scale that can possibly be devised.
It is a signal advantage of taxes on articles of consumption, that they
contain in their own nature a security against excess. They prescribe
their own limit; which cannot be exceeded without defeating the end
proposed, that is, an extension of the revenue. When applied to this
object, the saying is as just as it is witty, that, “in political
arithmetic, two and two do not always make four.”
If duties are too high, they lessen the consumption; the collection is
eluded; and the product to the treasury is not so great as when they
are confined within proper and moderate bounds. This forms a complete
barrier against any material oppression of the citizens by taxes of
this class, and is itself a natural limitation of the power of imposing
them.
Public-domain text, read in full here on John Shaqi.
Reviews
Reviews
No reviews yet
Be the first to share your thoughts on this work.
Elsewhere in the archive
Join the Discussion
Join the discussion
Sign in to leave a comment or review.
Sign InorCreate an account