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 this 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
