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From the commencement of the Government two branches of this power, duties and imposts, have been in constant operation, the revenue from which has supported the Government in its various branches and met its other ordinary engagements. In great emergencies the other two, taxes and excises, have likewise been resorted to, and neither was the right or the policy ever called in question.
A right to raise money by taxes, duties, excises, and by loan, to raise and support armies and a navy, to provide for calling forth, arming, disciplining, and governing the militia when in the service of the United States, establishing fortifications and governing the troops stationed in them independently of the State authorities, and to perform many other acts is indispensable to the maintenance of war no war with any great power can be prosecuted with success without the command of the resources of the Union in all these respects.
No state can now coin money or print paper money, or make anything but gold or silver legal tender. Congress now has power to lay taxes, duties, and excises.
He had been a member of the Continental Congress from 1786 to 1788, and a member of the ratifying convention of his State. Although he voted for a provisional acceptance of the Constitution, he had supported an amendment requiring Congress to collect direct taxes or excises through State agency, which would have been in effect a return to the plan of requisitions the bane of the Confederation.
The servant by whom I am now attended, may be termed, according to the determination of the vindicators of this bill, a seafaring man, having been once in the West Indies; and he may, therefore, be forced from my service, and dragged into a ship, by the authority of a justice of the peace, perhaps of some abandoned prostitute, dignified with a commission only to influence elections, and awe those whom excises and riot-acts cannot subdue.
But if we surrender the unlimited right to regulate trade, and levy taxes, imposts will oppress our foreign trade for the benefit of other states, while excises and taxes will discourage our internal industry. The right to regulate trade, without any limitations, will, as certainly as it is granted, transfer the trade of this state to Pennsylvania.
In great warmth they exclaimed: "If the Parliament have a right to levy the stamp duties, they may by the same authority lay on us imposts, excises, and other taxes without end, till their rapacity is satisfied or our abilities are exhausted. We cannot, at future elections, displace these men who so lavishly grant away our property.
I appeal to the candor of the honorable gentleman, and if he thinks it an improper appeal, I ask the gentlemen here, whether there be a general indefinite power of providing for the general welfare? The power is, "to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defence and general welfare."
It was certainly the intention of that provision of the Constitution which declares that "all duties, imposts, and excises" shall "be uniform throughout the United States" to make the burdens of taxation fall equally upon the people in what ever State of the Union they may reside.
It is true that taxes levied by consent of the estate, do abate men's courage less: as it hath been seen notably, in the excises of the Low Countries; and, in some degree, in the subsidies of England. For you must note, that we speak now of the heart, and not of the purse.
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