their taxes. The state legislature will know every method and expedient by which the people can pay, and they will recur to the most convenient. This will be agreeable to the people, and will not create insurrections and dissensions in the country. The taxes might be laid on the most productive articles: I wish not, for my part, to lay them on perishable articles. There are a number of other articles besides those which the worthy gentleman enumerated. There are, besides tobacco, hemp, indigo, and cotton. In the Northern States, where they have manufactures, a contrary system from ours would be necessary. There the principal attention is paid to the giving their children trades They have few articles for exportation. By raising the tax in this manner, it will introduce such a spirit of industry as cannot fail of producing happy consequences to posterity. He objected to the mode of paying taxes in specific articles. May it not be supposed that we shall gain something by experience, and avoid those schemes and methods which shall be found inconvenient and disadvantageous? If expenses should be incurred in keeping and disposing of such articles, could not those expenses be reimbursed by a judicious sale? Cannot the legislature be circumspect as to the choice and qualities of the objects to be selected for raising the taxes due to the Continental treasury? The worthy gentleman has mentioned that, if the people should not comply to raise the taxes in this way, then, if they were subject to the law of Congress, it would throw them into confusion. I would ask every one here, if there be not more reason to induce us to believe that they would be thrown into confusion, in case the power of Congress was exercised by Congress in the first instance, than in the other case. After having so long a time to raise the taxes, it appears to me there could be no kind of doubt of a punctual compliance. The right of Congress to lay taxes ultimately, in case of non-compliance with requisitions, would operate as a penalty, and would stimulate the states to discharge their quotas faithfully. Between these two modes there is an immense difference. The one will produce the happiness, ease, and prosperity of the people; the other will destroy them, and produce insurrections.
Mr. SPAIGHT. Mr. Chairman, it was thought absolutely necessary for the support of the general government
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