They are fruitless without the coercion of arms. If large states refuse, a complete civil war, or dissolution of the confederacy, will result. If small states refuse, they will be destroyed, or obliged to comply. From the history of the United Netherlands, the inutility of requisitions, without recurring to force, may be proved. The small provinces refused to comply. Holland, the most powerful, marched into their territories with an army, and compelled them to pay. The other example is from the New England confederacy. Massachusetts, the most wealthy and populous state, refused to contribute her share. The rest were unable to compel her, and the league was dissolved. Attend to a resolution of the Assembly of Virginia in the year 1784.
[Here Mr. Nicholas read a resolution of that year, to enable Congress to compel a compliance with requisitions.]
I am sure that the gentleman recognizes his child. Is not this a conclusive evidence of the utter inefficacy of requisitions? This expedient of coercion is a dreadful alternative. It confounds those who are innocent, and willing to pay, with those who refuse. How are they to be discriminated, if a state is to be attacked for the refusal of its legislature? I am sure there is not a man in the committee who does not see the impolicy and danger of such an expedient.
We are next terrified with the thought of excises. In some countries excises are terrible. In others, they are not only harmless, but useful. In our sister states, they are excised without any inconvenience. They are a kind of tax on manufactures. Our manufactures are few in proportion to those of other states. We may be assured that Congress will make such regulations as shall make excises convenient and easy for the people.
Another argument made use of is, that ours is the largest state, and must pay in proportion to the other states. How does that appear? The proportion of taxes are fixed by the number of inhabitants, and not regulated by the extent of territory or fertility of soil. If we be wealthier, in proportion than other states, it will fall lighter upon us than upon poorer states. They must fix the taxes so that the poorest states can pay; and Virginia, being richer, will bear it easier.
