Complete Works. Hamilton Alexander

Чтение книги онлайн.

СКАЧАТЬ from this sphere, they are no longer supreme or binding. In the same manner the States have certain independent powers, in which their laws are supreme; for example, in making and executing laws concerning the punishment of certain crimes, such as murder, theft, etc., the States cannot be controlled. With respect to certain other objects, the powers of the two governments are concurrent yet supreme. I instanced yesterday a tax on a specific article. Both might lay the tax; both might collect it without clashing or interference. If the individual should be unable to pay both, the first seizer would hold the property. Here the laws are not in the way of each other; they are independent and supreme. The case is like that of two creditors: each has a distinct demand; the debtor is held equally for the payment of both. Their suits are independent; and if the debtor cannot pay both, he who takes the first step secures the debt. The individual is precisely in the same situation, whether he pays such a sum to one, or to two. No more will be required of him to supply the public wants than he has ability to afford. That the States have an undoubted right to lay taxes in all cases in which they are not prohibited, is a position founded on the obvious and important principle in confederated governments, that whatever is not expressly given to the federal head is reserved to the members. The truth of this principle must strike every intelligent mind. In the first formation of government, by the association of individuals, every power of the community is delegated, because the government is to extend to every possible object; nothing is reserved but the inalienable rights of mankind: but when a number of these societies unite for certain purposes, the rule is different, and from the plainest reason they have already delegated their sovereignty and their powers to their several governments; and these cannot be recalled and given to another without an express act. I submit to the committee whether this reasoning is not conclusive. Unless, therefore, we find that the powers of taxation are exclusively granted, we must conclude that there remains a concurrent authority. Let us, then, inquire if the Constitution gives such exclusive powers to the General Government. Sir, there is not a syllable in it that favors this idea; not a word importing an exclusive grant, except in the article of imposts. I am supported in my general position by this very exception. If the States are prohibited from laying duties on imports, the implication is clear. Now, what proportion will the duties on imports bear to the other ordinary resources of the country? We may now say one third; but this will not be the case long. As our manufactures increase, foreign importations must lessen. Here are two thirds, at least, of the resources of our country open to the State governments. Can it be imagined, then, that the States will lose their existence or importance for want of revenues? The propriety of Congress possessing an exclusive power over the impost appears from the necessity of their having a considerable portion of our resources to pledge as a fund for the reduction of the debts of the United States. When you have given a power of taxation to the General Government, none of the States individually will be holden for the discharge of the Federal obligations; the burden will be on the Union.

      The gentleman says that the operation of the taxes will exclude the States on this ground—that the demands of the community are always equal to its resources; that Congress will find a use for all the money the people can pay. This observation, if designed as a general rule, is in every view unjust. Does he suppose the General Government will want all the money the people can furnish, and also that the State governments will want all the money the people can furnish? What contradiction is this! But if the maxim be true, how does the wealth of the country ever increase? How are the people enabled to accumulate fortunes? Do the burdens regularly augment as its inhabitants grow prosperous and happy? But if, indeed, all the resources are required for the protection of the people, it follows that the protecting power should have access to them. The only difficulty lies in the want of resources. If they are adequate, the operation will be easy; if they are not, taxation must be restrained. Will this be the fate of the State taxes alone? Certainly not. The people will say, No. What will be the conduct of the national rulers? The consideration will not be, that our imposing the tax will destroy the States, for this cannot be effected; but that it will distress the people whom we represent, and whose protectors we are. It is unjust to suppose they will be altogether destitute of virtue and prudence; it is unfair to presume that the representatives of the people will be disposed to tyrannize in one government more than in another. If we are convinced that the National Legislature will pursue a system of measures unfavorable to the interests of the people, we ought to have no general government at all. But if we unite, it will be for the accomplishment of great purposes; these demand great resources and great powers. There are certain extensive and uniform objects of revenue which the United States will improve, and to which if possible they will confine themselves. Those objects which are more limited, and in respect to which the circumstances of the State differ, will be reserved for their use; a great variety of articles will be in this last class of objects, to which only the State laws will properly apply. To ascertain this division of objects is the proper business of legislation; it would be absurd to fix it in the Constitution, both because it would be too extensive and intricate, and because alteration of circumstances must render a change of the division indispensable.

      Constitutions should consist only of general provisions; the reason is that they must necessarily be permanent, and that they cannot calculate for the possible change of things. I know that the States must have their resources; but I contend that it would be improper to point them out, particularly in the Constitution. Sir, it has been said that a poll tax is a tyrannical tax; but the Legislature of this State can lay it whenever they please. Does, then, our Constitution authorize tyranny? I am as much opposed to capitation as any man. Yet who can deny that there may exist certain circumstances which will render this tax necessary? In the course of a war it may be necessary to lay hold of every resource; and for a certain period the people may submit to it. But on removal of the danger, or return of peace, the general sense of the community would abolish it. The United Netherlands were obliged, on an emergency, to give up one twentieth of their property to the government. It has been said that it will be impossible to exercise this power of taxation. If it cannot be exercised why be alarmed? But the gentlemen say that the difficulty of executing it with moderation will necessarily drive the government into despotic measures. Here, again, they are in the old track of jealousy and conjecture. Whenever the people feel the hand of despotism, they will not regard forms and parchments. But the gentlemen's premises are as false as their conclusion. No one reason can be offered why the exercise of the power should be impracticable. No one difficulty can be pointed out which will not apply to our State governments. Congress will have every means of knowledge that any Legislature can have. From general observations, and from the revenue systems of the several States, they will derive information as to the most eligible modes of taxation. If a land tax is the object, cannot Congress procure as perfect a valuation as any other assembly? Can they not have all the necessary officers for assessment and collections? Where is the difficulty? Where is the evil? They never can oppress a particular State by an unequal imposition, because the Constitution has provided a fixed ratio, a uniform rule, by which this must be regulated. The system will be founded upon the most easy and equal principles—to draw as much as possible from direct taxation, to lay the principal burdens on the wealthy, etc. Even ambitious and unscrupulous men will form their system so as to draw forth the resources of the country in the most favorable and gentle methods, because such will ever be the most productive. They never can hope for success by adopting those arbitrary modes which have been used in some of the States. A gentleman yesterday passed many encomiums on the character and operations of the State governments. The question has not been, whether their laws have produced happy or unhappy effects. The character of our Confederation is the subject of our controversy. But the gentleman concludes too hastily. In many of the States, government has not had a salutary operation. Not only Rhode Island, but several others, have been guilty of indiscretions and misconduct—of acts which have produced misfortunes and dishonor. I grant that the government of New York has operated well, and I ascribe it to the influence of those excellent principles in which the proposed Constitution and our own are so congenial.

      We are sensible that private credit is much lower in some States than it is in ours. What is the cause of this? Why is it, at the present period, so low, even in this State? Why is the value of our land depreciated? It is said that there is a scarcity of money in the community. I do not believe this scarcity to be so great as represented. It may not appear; it may be retained by its holders; but nothing more than stability СКАЧАТЬ