to give it power to raise taxes. Government cannot exist without certain and adequate funds. Requisitions cannot be depended upon. For my part, I think it indifferent whether I pay the tax to the officers of the continent or to those of the state. I would prefer paying to the Continental officers, because it will be less expensive.
The gentleman last up has objected to the propriety of the tax being laid by Congress, because they could not know the circumstances of the people. The state legislature will have no source or opportunity of information which the members of the general government may not have. They can avail themselves of the experience of the state legislature. The gentleman acknowledges the inefficacy of requisitions, and yet recommends them. He has allowed that laws cannot operate upon political bodies without the agency of force. His expedient of applying to the states in the first instance will be productive of delay, and will certainly terminate in a disappointment to Congress. But the gentleman has said that we had no hard money, and that the taxes might be paid in specific articles. It is well known that if taxes are not raised in medium, the state loses by it. If the government wishes to raise one thousand pounds, they must calculate on a disappointment by specific articles, and will therefore impose taxes more in proportion to the expected disappointment. An individual can sell his commodities much better than the public at large. A tax payable in any produce would be less productive, and more oppressive to the people, as it would enhance the public burdens by its inefficiency. As to abuses by the Continental officers, I apprehend the state officers will more probably commit abuses than they. Their conduct will be more narrowly watched, and misconduct more severely punished They will be therefore more cautious.
Mr. SPENCER, in answer to Mr. Spaight, observed, that, in case of war, he was not opposed to this article, because, if the states refused to comply with requisitions, there was no way to compel them but military coercion, which would induce refractory states to call for foreign aid, which might terminate in the dismemberment of the empire. But he said that he would not give the power of direct taxation to Congress in the first instance, as he thought the states would lay the taxes in a less oppressive manner.
