Let us consider this dispassionately, and whether the idea be well founded, which is suggested, that a conflict will frequently happen between the state and congressional collector for property seized and claimed by both. If there be no necessity, or strong temptation, to increase the present number of officers, no addition will be made to them. Congress will have every inducement, and, from the mode of their appointment, must be inclined, to lighten the burdens of the people. They can derive no advantage from a contrary conduct. In other countries, where the fate of the poor is wretched, officers are created merely for the emolument of certain individuals; but, by the structure of this government, the interest of the people must always be considered; nor will any but necessary officers be created. The number of officers, and their compensations, will be as inconsiderable as the nature of their business will admit of. With respect to collectors of the general taxes, I have not the least doubt that Congress will employ the state officers and sheriffs, because it will be economical, and agreeable to the people; a considerable sum will be saved by it. They will employ such men, Mr. Chairman, unless they determine to throw away the public money in an unjustifiable manner. They will never adopt measures which may produce discontent in the country, when they can effect the same purpose by peaceable and satisfactory means. With regard to any personal abuse or misconduct of a collector, such an officer would be amenable to the laws, like any other citizen. He is only protected by the law where he acts lawfully: in such cases, the evil would not be repeated; it would not continue. Congress can take away their offices from such men as abuse them, and give them to others. It cannot be believed that they will carry their wickedness so far as to trust men of this stamp.
As to the mode of paying the taxes, little need be said: it is immaterial which way they are to be paid; for they are to be paid only once. I had an objection which pressed heavily on my mind: I was solicitous to know the objects of taxation. I wished to make some discrimination with regard to the demands of Congress, and of the states, on the same object. As neither can restrain the other in this case—as the power of both is unlimited—it will be their interest mutually to avoid interferences: it will most certainly be the
