states may be dilatory in the collection and payment, and may form excuses for not paying the whole. There may also be partial compliances, which will subject the Union to inconveniences. Congress, therefore, in laying the tax, will calculate for these losses and inconveniences. They will make allowances for the delays and delinquencies of the states, and apportion their burdens accordingly. They will be induced to demand more than their actual wants.
In these circumstances, the requisitions will be made upon calculations in some measure arbitrary. Upon the constitutional plan, the only inquiry will be, How much is actually wanted? and how much can the object bear, or the people pay? On the gentleman's scheme, it will be, What will be the probable deficiencies of the states? for we must increase our demands in proportion, whatever the public wants may be, or whatever may be the abilities of the people. Now, suppose the requisition is totally rejected; it must be levied upon the citizens without reserve. This will be like inflicting a penalty upon the states. It will place them in the light of criminals. Will they suffer this? Will Congress presume so far? If the states solemnly declare they will not comply, does not this imply a determination not to permit the exercise of the coercive power? The gentlemen cannot escape the dilemma into which their own reasoning leads them. If the states comply, the people must be taxed; if they do not comply, the people must equally be taxed. The burden, in either case, will be the same—the difficulty of collecting the same. Sir, if these operations are merely harmless and indifferent, why play the ridiculous farce? If they are inconvenient, why subject us to their evils? It is infinitely more eligible to lay a tax originally, which will have uniform effects throughout the Union, which will operate equally and silently. The United States will then be able to ascertain their resources, and to act with vigor and decision. All hostility between the governments will be prevented. The people will contribute regularly and gradually for the support of government; and all odious, retrospective inquiries will be precluded.
But the ill effects of the gentleman's plan do not terminate here. Our own state will suffer peculiar disadvantages from the measure. One provision in the amendment is, that no direct taxes shall be laid till after the impost and excise shall
