The amount of the sums to be raised of the people is the same, whether the state legislatures lay the taxes for themselves, or for the general government; whether each or them lays and collects taxes for its own exclusive purposes; the manner of raising it only is different. So far as the amount of the imposts may exceed that of the present collections, so much will the burdens of the people be less. Money cannot be raised in a more judicious manner than by imposts; it is not felt by the people; it is a mode which is practised by many nations: nine tenths of the revenues of Great Britain and France are raised by indirect taxes; and were they raised by direct taxes, they would be exceedingly oppressive. At present, the reverse of this proposition holds in this country; for very little is raised by indirect taxes.
The public treasuries are supplied by means of direct taxes, which are not so easy for the people. But the people will be benefited by this change. Suppose the imposts will only operate a reduction of one fifth of the public burdens; then, sir, out of every ten shillings we have now to pay, we shall only have to pay eight shillings: and suppose this to be apportioned so that we pay four shillings to the federal and four shillings to the state collector,—what inconvenience or oppression can arise from it? Would this be as oppressive as the payment of ten shillings to the state collector? Our constituents do not suspect our delegates to the state legislature, but we suspect the members of the future Congress.
But, sir, they tell us this power of direct taxation ought not to be intrusted to the general government, because its members cannot be acquainted with the local situation of the people. Where do the members of the state legislatures get their information? It is by their own experience, and intercourse with the people. Cannot those of the general government derive information from every source from which the state representatives get theirs, so as to enable them to impose taxes judiciously? We have the best security we can wish for: if they impose taxes on the people which are oppressive, they subject themselves and their friends to the same inconvenience, and to the certainty of never being confided in again. And what will be the consequence of laying taxes on improper objects? Will the funds be increased by it? By no means. I may venture to say, the amount of the taxes will diminish in proportion to the diffi-
