Cheraw gazette. [volume] (Cheraw, S.C.) 1835-1838, 1836-12-13

its use. This process need only be stated
to show its injustice and bad policy.
Aud the same observations apply TO the
influence which is produced by the steps
necessary to collect as we'll as 10 distribute
such a revenue. About thrce-tilths Of all
the duties on impos:s are paid in the city Of
New York; but it is obvious that the means
to pay those duties are drawn from every
part Of the Union. Every citizen in every
State, who purchases and consumes an ar
ticle which has paid duty at that port, con-
tributes to the accommodating mass. The
surplus collected there, must. therefore, be
made up of moneys or property withdrawn
from other points or other S!a;cs. Thus
the wealth and business of every region
from which these surplus funds proceed,
must be to some extent injured, while that
Of the place where tie funds are concentra-
ted and arc employed in banking, are pro-
por;ionabIy extended. But both in making
the transfer Of the funds which are first ne
cessary to pay the duties and collect the sur
plus. and in making the rc-transler which
becomes necessary when the time arrives
for distrbu ion of that surplus, there is a
considerable period when the funds cannot
be brought in use and it IS manifest that
besides the loss inevitable from such an
operation, lis tendency is to produce huctu'
ations in the business Of the country, which
are always productive of speculation and
detrimental to the interests ofreguar trade
Argument can scarcely be necessary to
! show, that a measure of this character
ought not to receive further Legislative en-.
couragcment.
By examining the practical operation oi
the ratio for distribution adopted in the de.
positc bill of the last session, we shall dis.
cover other features that appear equally OBJ
iectionablc. Let it be assumed, for the
sake of argument, that the surplus moneys
to be deposited with the States have been
collected and belong TO them in the ratio o.
their federal representative populatIon-ar
assumption founded upon the fact that any
Differences in our future revenue from ln'
posts and public lands, must be made up by
direct taxes collected from the States in thai
ratio. 1t is proposed to distribute the sur.
plus, say S3O,000,O0O, rot according 10 the
ratio in which it has been collected and be.
longs 10 the people of the States, but in thai
of their votes in the colleges Of Electors
of President ard Vice Prcsidcct. Tho
effect Of distribution upon that ratio Is
shown bv the annexed table marked A.
By IN examination ofthat table, it will be
perceived that in the distribution ola surplus
Of 530,O0O,00O upon that basis, there is
great departure from the principle which
regards representation rs the true measure
of taxation: and it will be found that the ten.
dcncy Of that departure will be TO increase
whatever inequalities have been supposed tc
attend the operation of our federal system
in respect 10 its bearings upon the ditiercn
interests of the Union. In making the basI:
ofreprcscntation the basis Of taxation, The
trainers ofthc constitution intended 10 equal
izc the burdens which arc necessary 10 sup
port the Government: and the adoption OIL
that ratio, while it accomplished this object
was also the means Of adjusting other great
! topics uis:n, out Of The conflicting views
respecting the political equality Of the vari'
Gus members of the confederacy. What.
ever, therefore, disturbs the liberal spirit o.
compromises which established rule of the
taxation so just and equitable, and which
experience has proved to be so well adapt.
ed to the genius and habits Of our people
should be received with the greatest caution
and distrust.
A bare inspection, in TIE annexed liable,
oflhc difference produced by the ratio used
in the dcposi:c act, compared with the results
of a distribution according to the ratio of di-
rect taxation, must satisfy every unpreju-
diced mind, that the former ratio contra.
vcncs the spirit Of the constitution, and pro-
duccs degree ofinjustice in the operation
Of the Federal Government which would
be fatal to the hope of perpetuating it. By
the ratio of direct taxation, for example, the
State of Delaware, in the collection of $780,
100000 of revenue, would pay into the
treasury S1ss,7l6; and in distribution of
$3O.OO0,O0O she would receive back from
the Government, according to the ratio of
the depositc bill, the sum Of S306, ,l22; and
similar results would follow the comparison
between the small and the large States
throughout the Union; thus realizing TO the
small States an advantage which would be
doubtless as unacceptable to them as a
motive for Incorporating the principle in
any system which would produce it, as ii
would be inconsistent with the rights and ex-
pectations ofthc large States. 1t was Ger
tainly the intention Of that provision of the
constitution which declares that ''all duties,
imposts and excises'' shall 'bc uniform
throughout the United States,' to make the
burdens of taxation fail equally upon the
people in whatever States Of the Union
they may reside. But what would be the
value of such uniform rule, if the moneys