would have a tax laid on estates where such articles could not be had, and such a tax to be by instalments for two or more years.
I would admit, if the quotas were not punctually paid at the end of the time, that Congress might collect taxes, because this power is absolutely necessary for the support of the general government. But I would not give it in the first instance; for nothing would be more oppressive, as in a short time people would be compelled to part with their property. In the other case, they would part with none but in such a manner as to encourage their industry. On the other hand, if requisitions, in cases of emergency, were proposed to the state assemblies, it would be a measure of convenience to the people, and would be a means of keeping up the importance of the state legislatures, and would conciliate their affections; and their knowledge of the ultimate right of Congress to collect taxes would stimulate their exertions to raise money. But if the power of taxation be given in the first instance to Congress, the state legislatures will be liable to be counteracted by the general government in all their operations. These are my reasons for objecting to this article.
Gov. JOHNSTON. Mr. Chairman, this clause is objected to; and it is proposed to alter it in such a manner, that the general government shall not have power to lay taxes in the first instance, but shall apply to the states, and, in case of refusal, that direct taxation shall take place; that is to say, that the general government should pass an act to levy money on the United States, and if the states did not, within a limited time, pay their respective proportions, the officers of the United States should proceed to levy money on the inhabitants of the different states. The question has been agitated by the conventions in different states, and some very respectable states have proposed that there should be an amendment, in the manner which the worthy member last up has proposed. But, sir, although I pay very great respect to the opinions and decisions of the gentlemen who composed those conventions, and although they were wise in many instances, I cannot concur with them in this particular. It appears to me that it will be attended with many inconveniences. It seems to me probable that the money arising from duties and excises will be, in general, sufficient
