annual demands on them, with which they very little comply, and that only in the way of an open account, yet these conditions would certainly be exacted in case of a permanent cession of revenue; and the difficulties and delays, to say the least, incident to these conditions, can escape no one. Secondly, the produce of the funds being always, in the first instance, in the hands and under the control of the states separately, might, at any time, and on various pretences, be diverted to state objects. Thirdly, that jealousy which is as natural to the states as to individuals, and of which so many proofs have appeared, that others will not fulfil their respective portions of the common obligations, will be continually and mutually suspending remittances to the common treasury, until it finally stops them altogether. These imperfections are too radical to be admitted into any plan intended for the purposes in question.
It remains to examine the merits of a plan of a general revenue operating throughout the United States, under the superintendence of Congress.
One obvious advantage is suggested by the last objection to separate revenues in the different states; that is, it will exclude all jealousy among them on that head, since each will know, whilst it is submitting to the tax, that all the others are necessarily at the same instant bearing their respective portions of the burden. Again, it will take from the states the opportunity, as well as the temptation, to divert their incomes from the general to internal purposes, since those incomes will pass directly into the treasury of the United States.
Another advantage attending a general revenue is, that, in case of the concurrence of the states in establishing it, it would become soonest productive, and would, consequently, soonest obtain the objects in view; nay, so assured a prospect would give instantaneous confidence and content to the public creditors at home and abroad, and place our affairs in a most happy train.
The consequences, with respect to the Union, of omitting such a provision for the debts of the Union, also claimed particular attention. The tenor of the memorial from Pennsylvania, and of the information just given on the floor by one of its delegates, (Mr. FITZSIMMONS,) renders it extremely probable that that state would, as soon as it should be known that Congress had declined such provision, or the states rejected it, appropriate the revenue required by Congress to the payment of its own citizens and troops, creditors of the United States. The irregular conduct of other states on this subject, enforced by such an example, could not fail to spread the evil throughout the whole continent. What, then, would become of the Confederation? What would be the authority of Congress? What the tie by which the states could be held together? What the source by which the army could be subsisted and clothed? What the mode of dividing and discharging our foreign debts? What the rule of settling the internal accounts? What the tribunal by which controversies among the states could be adjudicated?
It ought to be carefully remembered, that this subject was brought before Congress by a very solemn appeal from the army to the justice and gratitude of their country. Besides immediate pay, they ask for permanent security for arrears. Is not this request a reasonable one? Will it be just or politic to pass over the only adequate security that can be devised, and, instead of fulfilling the stipulations of the United States to them, to leave them to seek their rewards separately from the states to which they respectively belong? The patience of the army has been equal to their bravery; but that patience must have its limits, and the result of despair cannot be foreseen, nor ought to be asked.
It has been objected, against a general revenue, that it contravenes the articles of Confederation. These articles, as has been observed, presupposed the necessity of alterations in the federal system, and have loft a door open for them. They, more over, authorize Congress to borrow money. Now, in order to borrow money, permanent and certain provision is necessary; and if this provision cannot be made in any other way, as has been shown, a general revenue is within the spirit of the Confederation.
It has been objected, that such a revenue is subversive of the sovereignty and liberty of the states. If it were to be assumed, without the free gift of the states, this objection might be of force; but no assumption is proposed. In fact, Congress are already invested by the states with the constitutional authority over the purse as well as the sword. A general revenue would only give this authority a more certain and equal efficacy. They had a right to fix the quantum of money necessary for the common purposes. The right of the states is limited to the mode of supply. A