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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