Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1895-05-23

thing that they were limiting the power.
Instead of saying, The power of direct
taxation shall be exercised only in the
ratio of representation" they said in
effect, The taxes imposed by the new
power of direct taxation u. e., the direct
taxes hereby authorized shall be dis
tribnted among the States hereafter as
they have been heretofore, in the ratio OF
population rs modified by the Constitution
Ii. e., on the ratio OF representation
Having now the historical situation
plainly in view, let us turn back to the
Madison letter and behold how clear the
intent and purpose of the term appears.
and that it was the two forms of taxation.
direct taxes and State acquisitions, which
were kept in logical antithesis. At the
outset OF his discussion MIR. Madison states
the question and brings the alternatives
plainly to the 'front.'
Tie question to be considered then Is, tOhieh
Of the 100 Sys ems, IN Of Tcqu,Sttiana or that Of
dTest tdr's, will best answer the essential pur-
pose Of making every state bear It's equitable
share OF the common burdens.
They remain in the front. 1t is not d.
rect taxes or duties; it is not direct taxes
or indirect; the alternatives are: taxes
coming direct from the general govern
ment, or taxes indirectly levied by requisi-
tons on the States.
From the reasoning OF many on this subIec.
1t would soon ii the question concerning
regulations and dirset tarss was whether direct
taxes shall bs levied or no. This is by no
means the case. II extraordinary aids for tho
public safety uhall not be- necessary, direct
taxes Will not be Necessary, II extraordinary
emergencies call tor such aids, the only queS-
ton will be ehefher direct tdGss shall bs by
the general issfor iDhtther the general
goperIlnu NJ shall require the STATE governments TO
raise them,
He carries these alternative necessities to
the end of his argument: Direct taxes or
| acquisitions? Extraordinary revenue, shall
| il be levied directly by the government or
indirectly through the States2 And with
| the recognition of these alternatives is the
recognition of the existing quotas meas.
| ured by an equal rule of taxation which
might be philosophicaly imposed when
each state would contribute only its Just
| proportion.
But besides these general considerations
! which affect every part OF tie Union, there are
| others which claim the most serious attention
| OF tho southern parts of 1t, Il OF Virginia par.
| ticularly " direct taxes b. p'oh bited, and Ht
TrtiLTre can De placed R'qtsisifi 0ns the inev.
| liable consequence will be that whcnever pub
lie eXgencies arise, the duties wall be accum-
| ulated ON Imports, until they shall have
yielded every tarthtng that can DO squeezed
out Of them Now who Is II that pays duties
on imports? Those only who consume them
| What parts Of the continent manufacture leHs
and consume imported manufactures most
The southern parts. IL il clearly the interest
oil the southern parts, therefore. aud OF Nir
einja particularly. that trade should not bt
over urdened; but that direct 'dIss mhsH Necss
,arg should come in aid nf that fund; sine
bHltg .lid on al ihe States by an equal rule Lro
Dilsa IN s Constitution, they tend d sqtIaiizc IN
ge'.' ra' b4Eftel on tcerR part u N: continent.
The political sagacity was never more
incisivG than when Madison intimates il
this letter that it is the commercial and
manufacturing States which have reason
to distrust the provision that allows Con
gress 70 exercise the power Of direct taxa
ton. n.
WAsHINGToN, May, 1895.