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Updated: May 26, 2025


Seeing that he did not finish, and that he wished to tire us, and to manage the affair in his own way, I interrupted him, saying that the father and the son were two people; that the case in point respected the son alone, and that he had to determine whether an Intendant was authorised or not, by his office, to tax people at will; to raise imposts in the towns and country places of his department, without edicts ordering them, without even a decree of council, solely by his own particular ordonnances, and to keep people in prison four or five months, without form or shadow of trial, because they refused to pay these heavy taxes, rendered still more heavy by expenses.

The constitutional provisions are: The Congress shall have power to levy and collect taxes ... and provide for the common defense and general welfare of the United States; but all duties, imposts, and excises shall be uniform throughout the United States. Art. I, Sec. 8.

To preserve their olden consideration the estates were forced to grant what he had been so modest as not to extort; the whole history of the government of this monarch in the Netherlands is almost one continued list of imposts demanded, refused, and finally accorded.

If it cannot stand altogether, it cannot stand in parts; and if the laws cannot be executed everywhere, they cannot long be executed anywhere. The gentleman very well knows that all duties and imposts must be uniform throughout the country. He knows that we cannot have one rule or one law for South Carolina, and another for other States.

At the end of two years, finding that the drought continued, he declined to take any revenue from his subjects, remitting taxes of all kinds, whether they were money imposts or contributions in kind. In the fourth year, not content with these measures, he went further: opened the treasury doors and made distributions of money from his own stores to those in need.

He addressed them in a stirring and argumentative harangue, pointing out union under his standard as the only safeguard against French conquest. With loud shouts they accepted his faithful caliph, Ben Salem, as their chief in war, and agreed to pay the regular imposts and to go forth to the Djehad.

In its use of oriental terminology, this scheme was undeniably clever; but neither French, Arabs, nor Turks were deceived as to the real government, which resided entirely in Bonaparte; and his skill in reapportioning the imposts had some effect on the prosperity of the land, enabling it to bear the drain of his constant requisitions.

It will appear from these documents that the vessels of the United States and the merchandise laden in them are in the ports of those Governments, respectively, entitled to the same advantages in respect to imposts and duties as those of the native subjects of the countries themselves.

All imposts and confiscations shall be to the use of the state where they shall accrue, excepting only such branches of impost as shall be assigned by the separate states to Congress for a fund to defray the interest of their debt, and their current charges.

The American people had been familiar with imposts from colonial times; they had been commonly levied by individual States since independence; and they had been associated in thought with the National Government in the vain attempts to revise the Articles by giving it this method of raising a revenue.

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