Constitutional history -- United States -- Sources; Constitutional law -- United States
But in the sciences of morals and politics, men are found far less
tractable. To a certain degree, it is right and useful that this should
be the case. Caution and investigation are a necessary armor against
error and imposition. But this untractableness may be carried too far,
and may degenerate into obstinacy, perverseness, or disingenuity.
Though it cannot be pretended that the principles of moral and
political knowledge have, in general, the same degree of certainty with
those of the mathematics, yet they have much better claims in this
respect than, to judge from the conduct of men in particular
situations, we should be disposed to allow them. The obscurity is much
oftener in the passions and prejudices of the reasoner than in the
subject. Men, upon too many occasions, do not give their own
understandings fair play; but, yielding to some untoward bias, they
entangle themselves in words and confound themselves in subtleties.
How else could it happen (if we admit the objectors to be sincere in
their opposition), that positions so clear as those which manifest the
necessity of a general power of taxation in the government of the
Union, should have to encounter any adversaries among men of
discernment? Though these positions have been elsewhere fully stated,
they will perhaps not be improperly recapitulated in this place, as
introductory to an examination of what may have been offered by way of
objection to them. They are in substance as follows:
A government ought to contain in itself every power requisite to the
full accomplishment of the objects committed to its care, and to the
complete execution of the trusts for which it is responsible, free from
every other control but a regard to the public good and to the sense of
the people.
As the duties of superintending the national defense and of securing
the public peace against foreign or domestic violence involve a
provision for casualties and dangers to which no possible limits can be
assigned, the power of making that provision ought to know no other
bounds than the exigencies of the nation and the resources of the
community.
As revenue is the essential engine by which the means of answering the
national exigencies must be procured, the power of procuring that
article in its full extent must necessarily be comprehended in that of
providing for those exigencies.
As theory and practice conspire to prove that the power of procuring
revenue is unavailing when exercised over the States in their
collective capacities, the federal government must of necessity be
invested with an unqualified power of taxation in the ordinary modes.
Public-domain text, read in full here on John Shaqi.
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