Constitutional history -- United States -- Sources; Constitutional law -- United States
Did not experience evince the contrary, it would be natural to conclude
that the propriety of a general power of taxation in the national
government might safely be permitted to rest on the evidence of these
propositions, unassisted by any additional arguments or illustrations.
But we find, in fact, that the antagonists of the proposed
Constitution, so far from acquiescing in their justness or truth, seem
to make their principal and most zealous effort against this part of
the plan. It may therefore be satisfactory to analyze the arguments
with which they combat it.
Those of them which have been most labored with that view, seem in
substance to amount to this: “It is not true, because the exigencies of
the Union may not be susceptible of limitation, that its power of
laying taxes ought to be unconfined. Revenue is as requisite to the
purposes of the local administrations as to those of the Union; and the
former are at least of equal importance with the latter to the
happiness of the people. It is, therefore, as necessary that the State
governments should be able to command the means of supplying their
wants, as that the national government should possess the like faculty
in respect to the wants of the Union. But an indefinite power of
taxation in the LATTER might, and probably would in time, deprive the
FORMER of the means of providing for their own necessities; and would
subject them entirely to the mercy of the national legislature. As the
laws of the Union are to become the supreme law of the land, as it is
to have power to pass all laws that may be NECESSARY for carrying into
execution the authorities with which it is proposed to vest it, the
national government might at any time abolish the taxes imposed for
State objects upon the pretense of an interference with its own. It
might allege a necessity of doing this in order to give efficacy to the
national revenues. And thus all the resources of taxation might by
degrees become the subjects of federal monopoly, to the entire
exclusion and destruction of the State governments.”
Public-domain text, read in full here on John Shaqi.
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