Southern standard. [volume] (Columbus, Miss.) 1851-1856, 1851-02-15
Esae Taxing Power of the States, concur
rent and C0-cquai with thIf Oh the sni-
ted States-except ON Imports.

Perhaps no subject, among the many which ne
cessarily engaged the attention of the trainers OF
our admirable Constitution, excited much atten-
ton as the independence, sovereignty and equall
tv of the respective States. Indeed the great Jea
lousy existing on the part of the Delegates from the
respective States on this subject, in the Federal
Convention, was the chief obstacle to the formation
of our new Constitutional See ates' Minutes, ps
IA, SO, 80, 90) Such the strength OF the
doctrine OF Staterigbts, and Sate-sovereignty and
equality in the Convention, that even the combl-
ned power and popularity of Mr.. Madison and Mr..
Hamilton were unable to procure consolidation
ofthe States or subject them to the control and
power of the United States Governmental See
Madison's Speeches, p. a. in Yates Minutes
also ps IS g. $1,000
The jealousy of the friends of the rights of the
States in the Federal Convention, not more
distinctly evinced any occasion than IN the con-
sideraton of that clause of the Constitution which
empowers Congress to clay and collect taxes, du-
ties, imports and excises'' DC. Under this clause
they seemed to apprehend that the United States
Government would strip the States of all revenue,
and render them dependent on its authority. The
friends of the measure arrayed their opposition,
the ground that the powers of the States tax
alton would not be disturbed, except in the single
instance of imports.-That on all subjects of taxa
alton within the limits of the States, would be CO.
equal and concurrent with the Government of the
United States.-That neither would be supreme
over the other on this subject. Not Only was this
clause so explained and understood in the Conven-
A. bu+a tic
adoption in the Convention '|by the unanimous con-
sent of the States present., the whole Constitution
was by resolution of the Convention, submitted
to Convention of Delegates chosen IN each State
by the people thereof under the recommendation
of Its Legislature, for their assent and ratification
To procure the adoption of this Constitution by the
people of the respective States engaged the zeal,
ability and patriotism of the first of the Nation
and perhaps to none are we more indebted for its final
adoption by the respective States, than to Messrs
Madison, Hamilton and Jay. In the Federalist,
Ga work of eminent ability, approved and cited as
authority by every department of both the Nation
al and State Governments, in the determination OF
Constitutional questions, these distinguished &C
tors in the formation of the Constitution, gave to
the country their views of the powers of the Uni
ted States Government, as well as the powers re-
& served to the States Among the objections urged
against it by its opponents while it before the
States for ratification was that mentioned above.
To solve this difficulty and induce the States tc
ratify it, Mr.. Hamilton wrote several numbers
which are to be found in that work, commencing
with the SGD No., from which will make few
extracts-premsing that Mr. Hamilton, during the
whole proceedings of the Convention, was the most
powerful opponent eff the rights and sovereignty o
the states-Co Concessions made By him on this sub
ject are therefore, to be, regarded with increased
weight:
'.Yet I am willing here to allow, in its full ex
tent the business of thereasonng, which requires
that the individual states should possess an indie
pendent and uncomfortable authority to raise then
Darn revenues for tie Supply Of their oacn wants
And making this CONGO sion, affirm, that with
the sole exception of dutSe imports and exports
they would, under the plan of the convention, re-
tain that authority in the most absolute and unqua
lifted sense and that an attempt on the part of the
national government todbridge them in the exer-
else off would be violent assumption of power
unwarranted by any article or clause of its consti
tution.''
GA case which may perhaps be thought to re-
semble the latter, but which is in fact widely diff
ferent, affects the question Immediately under con-
sideration. [ mean the power of imposing taxes
on all articles other than exports and imports. This
| contend, is manifestly concurrent and co-equa
authority the United States and in the ii.dividua
states. There is plainly no expression in the grant
ing clause, which makes that power exclusive in the
union There is no independent clause sentence
) which prohibits the states from exercising it. Sc
far is this from being the case, that plain and
conclusive argument to the contrary is deducible
from the restraint laid upon the states in relation
to duties on imports and exports. This restriction
, implies admission, that if it were not inserted
the states would possess the power it excludes
and 1t implies further admission, that as to al
other taxes, the authority of the states remains un
diminished. In any other view it would be botl
unnecessary and dangerous
Not only the clause of the Constitution un
der consideration construed, by its trainers ant
advocates, IN procuring its ratification by the States
but the State Conventions so received it and it.
advocates in the respective States placed its rat
ticaton and adoption in their respective Conven
tons, upon the same high platform of their entire
independence and equality, to the taxing power
In the Convention of New York, the objection
E was made to the taxing power given to Congress.
by the 9th section of the 1st article of the Const
tuition. Mr.. Smith first raised the warning voice
III See Ellots Debates, 1st VOL D. 1861 Mr.
t Williams followed.-(See p. 3OO.) Speaking o
the defencsess condition of the States he said, I
not the power, both tarotion and the militia