ber of laws, which may affect the personal rights of the citizens of the states, and put their lives in jeopardy. It will open a door to the appointment of a swarm of revenue and excise officers, to prey upon the honest and industrious part of the community.
Let us inquire also what is implied in the authority to pass all laws which shall be necessary and proper to carry this power into execution. It is perhaps utterly impossible fully to define this power. The authority granted in the first clause can only be understood, in its full extent, by descending to all the particular cases in which a revenue can be raised. The number and variety of these cases are so endless, that no man hath yet been able to reckon them up. The greatest geniuses of the world have been for ages employed in the research, and when mankind had supposed the subject was exhausted, they have been astonished with the refined improvements that have been made in modern times, and especially in the English nation, on the subject. If, then, the objects of this power cannot be comprehended, how is it possible to understand the extent of that power which can pass all laws that may be necessary and proper for carrying it into execution? A case cannot be conceived which is not included in this power. It is well known that the subject of revenue is the most difficult and extensive in the science of government: it requires the greatest talents of a statesman, and the most numerous and exact provisions of a legislature. The command of the revenues of a state gives the command of every thing in it. He that hath the purse will have the sword; and they that have both have every thing; so that Congress will have every source from which money can be drawn.
I should enlarge on this subject, but as the usual time draws near for an adjournment, I conclude with this remark,—that I conceive the paragraph gives too great a power to Congress; and in order that the state governments should have some resource of revenue, and the means of support, I beg leave to offer the following resolution:—
"Resolved, That no excise shall be imposed on any article of the growth or manufacture of the United States, or any part of them; and that Congress do not lay direct taxes, but when moneys arising from the impost and excise are insufficient for the public exigencies; nor then, until Congress shall first have made a requisition upon the states, to assess,
