Martinsburg gazette and public advertiser. [volume] (Martinsburg, Va. [W. Va.]) 1826-1833, 1831-12-08

may act with one view, and The otief mouse
with another What will be the character Of
such n law?
According 10 this new theory, If the mo-
tires he constitutional lheO The act IS, u the
motives be unconstitutional then the act is
unconstitutional also Ii follows, therefore,
that law passed by one congress may bs
constitutional, which. il passed 10y ssoiber,
though 10 the same words, would be uncsn
stitutionsl. Besides. Oh this thssry a law may
be unconstitutional for IFS omissions as we'll
az its eRacimsents, because, in laying duties,
articles may be emitted as well as articles N
serted, from design to lnver manufactures.
We may pursue this inquiry step further.
Is order 10 ascerisin whether an act we're
passed p,ifnoriiy for revenue, tii- csustn''sg
power mast be saiarzca TO inquire whether
that revenue be Hsc0sny For, If it 10 cSD-
ceded that congress. has constitutional power
10 raise an ndehnlts amount oil revenue, such
3 eonces,icn will cover any systes Of impssts
that may ever be adopted. The right 10
raise more revenue than the expenses Of 90
vernment require. implies the exercises oil
power 10 tax under circumstances N which
the raising OF revenue cannot 10 primary
purpose, hut in which purpose 10 protect
Industry, or, in other words, what has been
calles the Incidental object, may be rssdcr
ed. 10 effect. the principal object OF tss tax,
although yelled unser the reyeaus power
For these reasons wc say, it follows, a. an
inevitable consequence, usdsr thus vlcw 81
the source Of the protective power. that tbs
coosiltntionality of asy sJs'eN Of lmpssts,
processing 10 10 directed to rsysnus. must de.
peaa epsn tue tsct whether that revenue be
accessory TO the government or net.
ihr statement Of such a consequence is
sufficient to show what endless difiic elites
must emsarras the operations Of the govern
steni Ia defining the limits 81 this iacldsntal
protection. which ha. been sllfges to he the
snly protection that The constitution allows,
and Of itself affords, what we conceive 10 b.
an unaBswershio argument against rel; ring
The usht to protect midas ~ exclusively 10
that clause oi the constitution which sulhor.
izos congress TO lay imposts for tho purpose
Of reveaie.
To dstcrmine whether any proposed
moant CT revenue o. neccasafy would, in
great number OF cases, prove fruitful source
Of YexaIlous and Gbptoil.s Die controversy
Ohe party, -concelvlng II "lss 10 improve
the face Of ther ternlsry with cxpeas,se
rsats and canals. 10 provide Qualifications end
tie snnltshs of var, and to accumulate
h'cSh'' ~ INC tFFSttstttiI VI i4Ntiptsat itii
entities would fiad goes reason 20 msiutsin
tat lar, revenue was Indispensable to the
nation.
With this party high aud turdsnsome
rate Of iNposts, Tally adequate 10 the most
extensive protection OF manufactures that has
ever been asked lar. weul.i be constitution
al application Of the revenue power Ane-
ther party. more tAtilty in their policy. hold
that fttx a a. ,f IN ri
should se graduated IL The lsne,t practicable
scale 81 economy. noais contend that Ia hing
should be raised ~ duties above the ordinary
supplies secessarg Tor the pay 81 the public
aseats With this class, all the excess. above
the SUN tbat they s,ight held /, bs nccossa-
ry. would he the fruit Of an UNCONSTITUTIONAL
tax, Who should Judge between ehese coz
iiIctlng opinions? II secA were the limits up
on ths power Oh congress, /. would be true,
as h1s ocen sais, that there ght be acts IN
violation Vi ihe constitution WHICH wonli T.
lude the nstice Of the Judicial tribunals; cot
the evident absurdity Of suhiecting the right
to exercise fundassent.l powers TO go vssp,
aud intangibs a standard Of Interpretation,
tu'nissed one Of the most satisfactory proofs
that 10 such intention existed ia the pinis OF
those "ho lrsneG the constitution.
PuHsnins the Investigation, il viii be found
thai tht diiiculty attending his nu;iau atth
source oi the protecting psvsr, does not cad
With the iaipracucabits Of determining up
on Ihe necessity # revenue. Il goes sill deep
or. Ii is affirmed, Mud no ssub wi'h trntll
that Il rsdac hon Of duties upos the neces.a-
RES or customary luxuries OIL a nation, fire.
queatly increases The revenue. In suth an
event, defenders Of tie position tbat the po,Y-
er OF congress ID limited 10 the supply Of
necessary revenue will End themselves nnex-
pectrdiy put in possession of surplus income,
which, aecordin. 10 tse assumed principle,
they had 90 right TO raise; and IL will be an
parent that tse people with be even more tax.
ed than they were before; for, the DUTY ba
wing been rendered productive Of a larger 4
mount OF revenue 10 the government. great.
er aggregate sum viii have been tak-n from
the pockets Of the people; and IT will then be
isund that congress, instead Of essenng Tie
pnbhe burdens by their reduction Of duties,
VIII have enly beea encouraging the CONSUMED
ton Of greater quantity Of TIE taxed arli
eles large consumption with small tax
beng, Ia thls cass, nsrs than equivalent 70 a
smsl consumption with large tax And
thus Ia spite ci all The precautions which the
most scrurulo~ guardl=ns of tive censtitu
'lsr may exercise, the public funcsionariss,
asaia.t .l'cir will and with the most con.cien.
tlous desire 10 avoid infractiens of the law,
viii often tuuss he fsrcd to discover that they
have produced unc institutional results. The
only remedy for which would seem to be 70
abandon this intractasle a,odc Of taxation sy
imposts, and resort to direct taxes upon the
people
As long, however, as such results NAV fol
Tau In "A n