Du Buque visitor. [volume] (Dubuque, Lead Mines, Wisconsin Territory) 1836-1837, 1837-01-04

ZIG IattO OF direct taxa.
ton, for example, the state off Delaware.
IN the collection Of $50, 900 600 Of rev..
enuc, would pay into the treasury
SlSS,7l6: and III distribution Of
$50 100000 she would receive back
from the government according 10 the
ratio OF the deposite bill, the suisE Of
s3O6,l2e: and similar results would
follow the comparison between the
small & the large States throughout the.
union, thusrealizingto the small state.
an advantage which would be doubt..
less - unacceptable to them as a mo-
tive for incorporating the principle in
any system which would produce it.
as 1t would be- inconsistent with tho
rights and expectations Of the large.
1s..tes. II was certainly the intention
fo1 mat provision of the constitution
winch declares that ''ahauties. imnosts
and excuses" shall s.bcuniform thrnn,h-
out the U. States. to make the Snr.
dens Of taxation fall eqnally upon the
people in whatever state of the union
they may reside.
! But what would be the value of such
an uniform rule, if the moneys raised
by it could be Immediately returned
by different one which will give to
the people Of some states much more.
and to those of others much less, than
their fair proportions? Were the fed
eral government to exempt, in express
terms, the imports, products, and man
uiactures of some portions Of the coun-
try from all duties, while it imposed
heavy ones on others, the injustice
could not be greater. 1t would be ca
sy to show how, by the operation Of
such principle, the large states Of the
Union would not only have TO contri-
butte theirjust share towards the support
ofthe federal government, but also have
to bear, in degree, the taxes neces-
sary to support the government Of their
smaller sisters; but it is deemed unne-
lcessary to state the details where the
general principle is SO obvious.
! A system liable to such objections,
can never be supposed to have been
sanctioned by the trainers Of the con-
stitution, when they conferred on con-
gress the taxing power: and feel per-
suaded that mature examination Of
the subject will satisfy every one that
there are insurmountable difficulties ia !,
the operation Of any plan which can be
devised of collecting revenue for tho
purpose of distributing it. Congress
|is only authorized to levy taxes ssto nay
the debts undprouide .1orthe common
defence and general acelfure eff u
States" There is no such provisions 40
would authorize congress 10 collect to.
gether the property Of the country, un..
der the name Of revenue. for the pur.
pose oftlividing it equally or unequal
| " among the states OR the people. In
deed, it is not probable that such an
| idea ever occurred to the states when
they adopted the constitution. But,
however this nay be, the only safe
rule for US in interpreting the powers
granted to the federal government, is
to regard the absence Of express autho-
rity to touch subject so important
and delicate as this is, as equivalent to
Ia prohibition.
Even il our powers were less doubt-
full in this respect, as the constitution
now stands, there are considerations.
afforded by recent experience, which
would seem to make it our duty to q
void resort to such system.
All will admit that the simplicity &
economy ofthc state governments,m main
ly depend on the fact that money bas to
be supplied to support them by the
same men, or their agents, who vote
it away in appropriations. Hence,
when there are extravagant and waste-
ful appropriations, there must be cor
increase Of taxes: and the
people, becoming awakened, willne-
ces:arily scrutinize the charactsf Of
measures which thus increase Their bur-
dcns. BY the watchful eye Of seif-in-
tcrest, the agents Of the people in the
state governmentsaare repressed, and
kept within the limits Of Just econo.
my. But If the necessity Of levying
the taxeshe taken from those rho maze
the appropriations, and thrown upon
a more distant and less respons,ole q.
Of public agents, who hase power 8
approach the people By an 'ndl5ct snu
stealthy taxation, there is reason % seesssS
thai nrodirality will soon siipersede
. No. aharscter;st;cs which have thus
& :. ,,,a,lc gus look with SO much pride
~ cnnfdencc to fhestatc governments &
as the main stay Of our union and ~
critics. The state legislatures, iristeAa &
u. studying TO restrict thei. stst1 expen. J. :.
daures to the smallest possible Sunt,