Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1836-12-14

electors Of President. The effect of a
distribution upon that ratio is shown by
the annexed table, marked A.
BY examination of that table, it viii!
be perceived that in the distribution Of
a surplus Of $50, OO0,0 600, upon that
basis, there is a great departure from
the principle which regards represent.
alton as the true measure of taxation !;
and it will be found that the tendency
of that departure will be to increase
whatever inequalities have been sup
posed to attend the operation of our ie-
deral system in respect 10 us bearings
upon the different Interests OF the Uni
on. In making the basis of represent
alton the basis of taxation, the trainers
of the constitution intended to equalize
the burdens which are necessary to
support the Government /; and the
adoption Of the ratio. while 1t accom-.
plished this object, was also the means
of adjusting other great iopics arising
out of the conflicting views respecting
the political equality Of the various
members Of the conlederacy. What
ever therefore disturbs the liberal spi-
rit Of the compromises which establish
ed a rule oftaxation so just and equi;a.
BILE, and which experience has proved
to be SC well adapted to the genius and
habits of our people, should be received
with the gfeatest caution and distrust.
a h1rn spStnntT1n - tn ~--l
table, of the differences produced by
the ratio used in the deposita act, com.
pared with the results Of q distribution
according to the ratio of direct taxa.
ton, must satisfy every unprcjudiced
mind, that the former ratio contravenes
the spirit of the constitution, and pro-
duces a degree Of injustice in the ope-
ration of the Federal Government
which would be fatal to the hope o
perpetuating it. BY the ratio of direc'
taxation, for example, the State of De
laware, in the collection of $40, 600, 00t
Of revenue, would pay into tho Trea
sury $751; III ; and III a distribution
o $30,0 900 she would receive bacl
from the Government, according TO thu
ratio of the deposite bill, the sum o
S306, l22 F; and similar results woul,
follow the comparison between tn,
small and the large States throughou
the Union thus realizing to the small
States an advantage which would bt
doubtless as unacceptable 20 them as
motive for Incorporating the principle
in any system which would produce it
as it would be inconsistent with the
rights and expectations of the larg,
States. 1t was certainly the intention
of that provision Of the constitution
which declares that all duties, impost,
and excises," shall be uniform thro'
out the United States" TO make tn,
burdens Of taxation fall equally upoI
the people in whatever State of III
Union they may reside. But wha
would be the yalue of such an uniform
rule If the moneys raised by it coulc
be Immediately returned by a differen
n which will give to- the people o
some States much more, and TO those
Of others much less, than their fair pro
portions? Were the federal Govern
ment to exempt, in express terms, The
imports, products, and manufactures o
some portions of the country from al
duties, while it imposed heavy ones OF
others, the injustice could not be great
er. 1t would be easy to see how, by
the operation of such a principle, ths
large States of the Union would no
only have to contribute their just share
towards the support ofthe Federal Go
vernment but also have to bear in some
degree the taxes necessary to supper
the governments of their smaller sis
tiers; but it is deemed unnecessary tc
state the details where the general prin
clple is so obvious.
A system liable to such objection,
a never be- supposed 10 have beer
sanctioned by the trainers of the con
stltutlon, when they conferred on Con
gress the taxing power and | fee
persuaded that u mature examination
of the subject will satisfy every on,
that there are insurmountable Difficult
ties in the operation of any plan which
a be devised OF collecting revenu,
for the purpose of distributing it. Con
gress is only authorised to levy take
"to pay The debts and Proride for N
common defence and general webdre o
the United States" There is no sue
provision as would authorize Congress
TO call together the property of tn,
country, under the name of revenue
for the purpose Of dividing it equally
or unequelly among the States or th'
people. Indeed, 1t is not probable tina
such an idea ever occurred to the State,
when they adopted the constitution
But, however this may be, the only
safe rule for US in interpreting the pow.
ers granted to the Federal Govern
ment, Is to regard the absence of ex.
press authority 10 touch n snhiecf So