Virginia free press. (Charlestown, Va. [W. Va.]) 1832-1916, 1836-12-15


duties arc drawn from every part Of the Union.
Every ciaizen In every State, who purchase.
sod consumes m article which has paid duty
~ that port, coatributes 20 the accommodating
mass. The surplus collected there. must
Therefore. be made up Of moneys or proper,y
Withdrawn from other points or other state;
Thus tho wealth and business Of every region
from which these surplus funds proceed, must
90 10 some extent injured, while that of the
place whesc The funds are concentrated and
are employed IN banking. are proportionabiy
extended. But both in making the transfer OF
the funds which are first Necessary 10 nav tho
duties and collect the surplus, and In making
the rc-transfer which becomes necessary when
The time arrives Cor Tho distribution Of tha,
surplus, there 10 considerable period when
the funds cannot be brought into use and i,
Is manifest that, besides the loss inevitable
from such an operation. Ifs tendency /. 10 pro
duce fluctuations in tho business Of the coun-
ty' which are always productive Of specuIs-
Ton, and detrimental % the interests Of rcxu-
Jar uade. Argument can scarcely be necessa-
~ 70 show, that n measure Of this character
ought not to receive further legislative eneou-
rsgemsnt.
By examining the practical operation of the
ratio for distribution adopted in the deposits
nni OF The last session, we shall discover other
features that appear equally Objectionable
Lei ~ 90 assumed, for the sake Of argument.
mat the surplus moneys 90 be deposited with
The States have been collected and belong 10
them IN The ratio Of their federal representa-
i've poPulafion-an assumption founded upon
the fact that any deficiencies ia our future re-
venue from imPosts aud public lands, must be
made up ~ direct taxes collected from the
States IN that ratio. Il is proposed 10 distri-
butte the surplus, say $50 ,000, 900, not accord.
ing to the rstio in which il has been collected
and belongs TO the people Of the States, but ia
mat OF their votes in the colleges Of Electors
Of President and Vice President. Tho effee,
OF Distribution upon that ratio Is shown BY
the annexed table marked A.
By an examination Of that table, Il win be
perceived, that in the distribution Of a surplus
oil $1,000, 900 upon that basis, there is . grea,
departure from the principle which regards
representation as the true measure Of taxa
ton; and IL will be found that the tendency OF
mat departure will be 20 increase whatever in
equalities have been supposed TO attend the
operations Of our federal system in respect 10
its bearings upon the different interests Of the
Union. In making the basis OF Representation
the basis Of taxation, the trainers Of the Con-
sutntlon intended 10 equalize the burdens
which are necessary TO support the Govern
menti and the adoption Of that ratio, " lille il
accomplished this object, was also the means
OF adjusting other great topics arising out Of
Tho conflicting views respecting the political
equality Of the various members Of the con-
iederacy. Whatever, therefore, disturbs the
liberal spirit Of compromises which establish
ed rule OF taxation so just and equitable, and
which experience has proved TO be so well
adapted TO tho genius and habits Of our peo-
pie, should be received with the greatest eau
ton and distrust
A bare inspection, in the annexed table, OF
the differences produced by the ratio used IN
the deposite act, compared with the results OF
. distribution according to the ratio Of direct
taxation, must satisfy every unprejudiced
mind, that the former ratio coniravenes the
spirit Of the constitution. and produces a de-
gree OF injustice in the operation Of the Fede-
raj Government which would be fatal 60 the
hope OF PerPetusiiDg IL. by the ratio Of direct
taxation, for example, the State Of Delaware,
Ia The collection OF e30.O0O,OO0 Of revenue,
would pay into the treasury SlS5,7 TIC; and in
distribution Of $50. 000, 900 abe would re-
eeive back from the Government, according
to the ratio Of the deposite hill, the sum Of
eJO6, l22; aud similar results would follow
the comparison between the small anS ths
large States throughout the Union; thus re-
alisIng 70 the small States an advantage which
would De doubtless as unacceptable 10 them
Ne motive for Incorporating the principle 10
any system which would produce II, a. il
would be Inconsistent with the rights and ex-
Peetations Of the large States. u was GER
tainly the intention OF that provision Of the
Constitution which declares that "all duties.
imPosts, and excuses" shall "be uniform thru
out the United States. :" 10 make the burdens
OF taxation fall equally upon the people in
whatever State Of the Union they may reside.
But what would be the value Of such q uni
form rule, Il the moneys raised BY II could be
Immediately returned by a different one.
which will give 10 the people Of some States
much more, and 10 those Of others much less
than their fair proportional Were the Fede-
raj Government 20 exempt. In express terms.
the Imports, products, and manufactures Of
some portions 81 the country from all duties.
while Il imposed heavy ones on Others the In
justice could not be greater. II would be easy
10 show how. by the operation Of such . pri6-
cipie, the large States of the Union would not
only have TO contribute their Just share to-
wards the support Of the Federal Government.
but also have TO bear 10 some degree the taxes
necessary 10 support the Governments Of their
smaller sisters; but Il " deemed Unnecessary
10 stats ths details where tbs general PriDci-
pie y 90 obvious
A SYSTEM liable 10 such objections can never
be supposed 90 have been sanctioned by the
Trainers q the Cobstitgtios. when they con
lerred on Congress Tho taxing power; end :
feel persuaded that n mature examination Of
Che subject will satisfy every one that there
ere insarEBouniahic difficulties in the operation
Of ans plan which can be dss ised, Of collect.
ing revenue, Tor tbe puFposs o. Distributing n
Congress y only authorised % levy taxes "is
psy 90 sssfs 80 preside for a. ssnsnsa e.
G,nss 80 ssssrsi issifsrs II iks Uaisd States -
There = no such prosision 81 would auihOfise
Congress 70 collect together the property of
The crun'ry, unf,er the name - revenue, for
The purpose q dividing Il eqgaily o. unsqually
among The States OF ihe people. Indeed, Il 4
not probable thai sueh sn dea ever occurred
~ The States when thsy adopted tie Coossiiu-
tion. Boz, hoseves this may hs. ne only safe
Flile ZOE % n Interpreting Ne powers grated
q The FEDERAL Goyefnmsnt. \, 70 regard ne
sbsence ~ express ngihofiiY % ton-k = sub-
iect 20 impoFtani aui deiieala e thts 4. e.
squifslert ~ q yFnhihiiion
WEE " eur V9vert vsrs isss deabffai ~ shis
fespstt, 81 ihs eoHsiiftiion so efaa6s tk~ys So
ennffiefrtinns sdsfded y F~eeas ent,esisase
ehi'h scusd SEW % sasss 4 80 duty y apaid :
reaoft O. sush . srafns
~ IN s3luii tisuf ~ simplicity 80 ess.auy
~ ~ atafs fiesrfaraetls fnaiafy 6es,es1 q. a.
IT, - A..