Convention." Mr. Gore was interrupted, as being out of order, but was proceeding on his objection, when the Hon. Judge Dana begged Mr. Gore's leave to say a few words, which he did; after which he retired from the Convention, until the consideration of the letter should be gone through with.]
Wednesday, January 23.—Mr. PIERCE rose, he said, to make a few observations on the powers of Congress, in this section.
Gentlemen, he said, in different parts of the house, (Messrs. Dal ton, Phillips, and Gore,) had agreed that Congress will not lay direct taxes, except in cases of war; for that, to defray the exigencies of peace, the impost and excise would be sufficient; and, as that mode of taxation would be the most expedient and productive, it would undoubtedly be adopted. But it was necessary Congress should have power to lay direct taxes at all times, although they will not use it, because, when our enemies find they have sufficient powers to call forth all the resources of the people, it will prevent their making war, as they otherwise would. As the Hon. Mr. Phillips used this proverb, "A stitch in time will save nine," his meaning, I suppose, was, that we should have war nine times, if Congress had not such powers, where we should once if they had such powers. But these arguments to me are not conclusive; for, if our enemies know they do not use such powers except in a war, although granted to them, what will be the difference if they have the powers only in the time of war? But, Mr. President, if Congress have the powers of direct taxes, in the manner prescribed in this section, I fear we shall have that mode of taxation adopted, in preference to imposts and excises; and the reasons of my fears are these: When the impost was granted to Congress in this state, I, then being a member of court, well remember the gentlemen in trade, almost with one consent, agreed that it was an unequal tax, bearing hard on them; for, although it finally was a tax on the consumer, yet, in the first instance, it was paid by persons in trade; and also that they consumed more than the landed interest of dutied articles; and nothing but necessity induced them to submit to grant said impost, as that was the only way Congress could collect money to pay the foreign debt, under the regulations they were then under; and I fear part of this
