apology for his inability to do it then: at a future day, if payment be not made, distress is made, and acquiesced in by the party. What difference is there between this and a tax imposed by Congress? Is it not done by lawful authority? The distinction is between a Virginian and Continental authority. Yet, in both cases, it is imposed by ourselves, through the medium of our representatives. When a tax will come to be laid by Congress, the collector will apply in like manner, and in the same manner receive payment, or an apology; at a future day, likewise, the same consequences will result from a failure. I presume, sir, there is a manifest similarity between the two cases. When gentlemen complain of the novelty, they ought to advert to the singular one that must be the consequence of the requisitions—an army sent into your country to force you to comply. Will not this be the dissolution of the Union, if ever it takes effect? Let us be candid on this subject: let us see if the criterion here fixed be not equal and just. Were the tax laid on one uniform article through the Union, its operation would be oppressive on a considerable part of the people. When any sum is necessary for the general government, every state will immediately know its exact proportion of it, from the number of their people and representatives; nor can it be doubted that the tax will be laid on each state, in the manner that will best accommodate the people of such state, as thereby it will be raised with more facility; for an oppressive mode can never be so productive as the most easy for the people.
The system under consideration is objected to in an unconnected and irregular manner: detached parts are attacked without considering the whole: this, sir, is disingenuous and unreasonable. Ask if the powers be unnecessary. If the end proposed can be obtained by any other means, the powers may be unnecessary. Infallibility was not arrogated by the Convention: they included in the system those powers they thought necessary. If you do not think the ceding those powers indispensable, never give them up. But, I trust, this power of imposing direct taxes has been proved to be essential to the very existence of the Union. The advocates for the national government, circumstanced as they are, with the accession of so many states, never will give their assent to leave it in the power of the states
