a plan would be more eligible for a free people than the introduction of crowned heads and nobles. Having premised this much, to obviate misconstruction, I shall proceed to the clause before us with this observation—that I prefer a complete consolidation to a partial one, but a federal government to either. In my opinion, the states which give up the power of taxation have nothing more to give. The people of that state which suffers any power but her own immediate government to interfere with the sovereign right of taxation are gone forever. Giving the right of taxation is giving a right to increase the miseries of the people. Is it not a political absurdity to suppose that there can be two concurrent legislatures, each possessing the supreme power of direct taxation? If two powers come in contact, must not the one prevail over the other? Must it not strike every man's mind, that two unlimited, coëqual, coördinate authorities, over the same objects, cannot exist together? But we are told that there is one instance of coëxisting powers, in cases of petty corporations, as well here as in other parts of the world. The case of petty corporations does not prove the propriety or possibility of two coëqual, transcendent powers over the same object. Although these have the power of taxation, it only extends to certain degrees and for certain purposes. The powers of corporations are defined, and operate on limited objects. Their power originates by the authority of the legislature, and can be destroyed by the same authority. Persons carrying on the powers of a petty corporation may be punished for interfering with the power of the legislature. Their acts are entirely nugatory, if they contravene those of the legislature.
Scotland is also introduced to show that two different bodies may, with convenience, exercise power of taxation in the same country. How is the land tax there? There is a fixed apportionment. When England pays four shillings in the pound, Scotland only pays forty-five thousand pounds. This proportion cannot be departed from, whatever augmentation may take place. There are stannary courts, and a variety of other inferior private courts, in England. But when they pass the bounds of their jurisdiction, the supreme courts in Westminster Hall may, on appeal, correct the abuse of their power. Is there any connection between the federal courts and state courts? What power is there to keep them
