ment only could furnish the money for conducting it. Still the government, taken all together, possessed all the powers and all the means. He thought it ought to be on such a footing here. The general government was one part of the system, the state governments another. Now, it was true, he said, that the system, taking all its parts together, ought to have unlimited powers. It was not the design of the amendment to prevent this: it was only to divide the powers between the parts, in proportion to their several objects.
Tuesday, July 1, 1788.—Mr. SMITH observed, that he supposed the states would have a right to lay taxes, if there was no power in the general government to control them. He acknowledged that the counties in this state had a right to collect taxes; but it was only a legislative, not a constitutional right. It was dependent and controllable. This example, he said, was a true one; and the comparison the gentleman had made was just; but it certainly operated against him. Whether, then, the general government would have a right to control the states in taxation, was a question which depended upon the construction of the Constitution. Men eminent in law had given different opinions on this point. The difference of opinion furnished, to his mind, a reason why the matter should be constitutionally explained. No such important point should be left to doubt and construction. The clause should be so formed as to render the business of legislation as simple and plain as possible. It was not to be expected that the members of the federal legislature would generally be versed in those subtilties which distinguish the profession of the law. They would not be disposed to make nice distinctions with respect to jurisdiction. He said that, from general reasoning, it must be inferred that, if the objects of the general government were without limitation, there could be no bounds set to their powers; that they had a right to seek those objects by all necessary laws, and by controlling every subordinate power. The means should be adequate to the end: the less should give way to the greater. General principles, therefore, clearly led to the conclusion, that the general government must have the most complete control over every power which could create the least obstacle to its operations.
Mr. Smith then went into an examination of the particular provisions of the Constitution, and compared them to-
vol. ii.48
