1. DEBATE OVER CONSTITUTION

due proportion of this power. If a proper representation be impracti-
cable, then we shall see this power resting in the states, where it at
present ought to be, and not inconsiderately given up.
When I recollect how lately congress, convention, legislatures, and
people, contended in the cause of liberty, and carefully weighed the
importance of taxation, I can scarcely believe we are serious in pro-
posing to vest the powers of laying and collecting internal taxes in a
government so imperfectly organized for such purposes. Should the
United States be taxed by a house of representatives of two hundred
members, which would be about fifteen members for Connecticut,
twenty-five for Massachusetts, &c. still the middle and lower classes of
people could have no great share, in fact, in taxation. I am aware it is
said, that the representation proposed by the new constitution is suf-
ficiently numerous; it may be for many purposes; but to suppose that
this branch is sufficiently numerous to guard the rights of the people
in the administration of the government, in which the purse and sword
is placed, seems to argue that we have forgot what the true meaning
of representation is. I am sensible also, that it is said that congress will
not attempt to lay and collect internal taxes; that it is necessary for
them to have the power, though it cannot probably be exercised.-I
admit that it is not probable that any prudent congress will attempt to
lay and collect internal taxes, especially direct taxes: but this only
proves, that the power would be improperly lodged in congress, and
that it might be abused by imprudent and designing men.
I have heard several gentlemen, to get rid of objections to this part
of the constitution, attempt to construe the powers relative to direct
taxes, as those who object to it would have them; as to these, it is said,
that congress will only have power to make requisitions, leaving it to
the states to lay and collect them. I see but very little colour for this
construction, and the attempt only proves that this part of the plan
cannot be defended. By this plan there can be no doubt, but that the
powers of congress will be complete as to all kind of taxes whatever-
Further, as to internal taxes, the state governments will have concur-
rent powers with the general government, and both may tax the same
objects in the same year; and the objection that the general govern-
ment may suspend a state tax, as a necessary measure for the promoting
the collection of a federal tax, is not without foundation.-As the states
owe large debts, and have large demands upon them individually, there
clearly would be a propriety in leaving in their possession exclusively,
some of the internal sources of taxation, at least until the federal rep-
resentation shall be properly encreased: The power in the general gov-

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