Alexandria gazette & daily advertiser. [volume] (Alexandria [Va.]) 1817-1822, 1820-02-17
an INQUIRY

Into the Constitutianality of the power exer-
cised by Congress TO impose Taxes on the
Inhabitants of the District of Columbia,
(6ontsaaed.
I. nav be assumed, then, as position
which cannot be denied, that nothing more
was in.ended by this clause in the Constitu-
tion, than to give to Congress, within this
District, the supreme legislative authority,
and to exclude the jurisdiction of the states.
II the constitution be correct, the only point
10 be decided, is--Whether the grant of
supreme legislative authority, necessariiyin-
Sldes the right TO tax. The Committee OF
Congress, as the only groand upon which
they rely. maintain the Affirmative. Their
language is as follows No doubt can be
entertained, that the general grant OF legis-
latiye powers must include the right OF i'm
posing taxes, which is among the most COM
raon and ordinary objects of legislation. -
Now, I humbly conceive, that in this opinion,
the committee are mistaken. A slight exa-
nination is alone necessary to show, that
there is an evident distinction between a
power to make laws and power to, lay tax
es and that Congress derive their power to
tax, not from the general legislative authori-
", but from the consent Of those Oh whom
the taxes are imposed.
To ascertain the boundaries between le-
gislation and taxation, it is necessary to no.
tce the province OF each,
The legislative power is that part of the
sovereignty of astate which prescribes the
manner in which the members of commu-
nifty ought to regulate their conduct; which
enfcrces, by sanctions, the Laws cfNature )
and thus secures to every Individual the en-
ioyment Of his rights.
Taxation is the appropriation, to the SER
rice Of the state, of some part of the pro-
perty of individuals. 10 which they have an
absolute right !; and of which, therefore, they
cannot be deprived without their consent.
Legislation implies the making of laws for
the protection and security of the lives, IL
berry, and property Of individuals. Taxa
siou is The taking away of the property OF in
dividuals.
If the power 10 legislate include the right
10 tax, no member Of society could have an
absolute right to property. Can legisla-
tive body, merely as such, have right to
require from me the surrender of all or any
of my property, to which !, at the same time
had right. and over which, by virtue ofthat
right, could exercise an uncontrolled au-
thority Could there be any absurdity
greater than to say, that at the same time an
individual had q right TO retain, and legis-
iaturs right TO require, the exclusive pos
session and enjoyment Of the same thing.
That the distinction between Legislation
and Taxation is not ideal, bat founded IN ma
,ure, is apparent from the essential proper
ties Of each.
The rules prescri. Taxation, instead OF
bed (and hence called being universal, ex-
laws by the legisll- empts some portions
1.-Two oow.r must be of the community
universal. They ap- from ITS operation
DIV with equal force and from others re-
70 All who are subject quires unequal pro-
TO their authority, portions, according 70
whatever nav be their their ability, or rather
cona;t;on and charac- in proportion TO their
Ter in life. 70 fulfil taxable property.
promise, or compen-
safe an injury, IS e.
uually the duty OF all
men and neither po-
vertv nor power is
permitted 10 plead an
exemption from their
performance. ~,
yarsnee solely to only the property of
narsons and 10 the individuals, and has
Justice or injustice OF no concern with the
human actions; ''com- performance OF their
mandipg what is right, relative duties.
and prohibiting what
is wrong, -
The obligatory force Taxes, being por-
&C laws Promulgated ton OF property, 10
by a competent autho- which every mai'iou-
IL consists in their al has an absolute
being useful. possible, right, cannot De taken
"a ;nst Tbe con. from him without his
cent &c hose ON whom consent, expressed By
thay ope,ate. though himselfor representa-
desirable as means i've.
of insuring their JUS
tee and utility, is not
necessary togive them
validity.
Without relying, however. on abstract
nr,rcinisa hoxravar iust let he advert TO