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190. If we continue so, how easy it is for them to canton us out among them, as they did the kingdom of Poland! But supposing this is not done, if we suffer the union to expire, the least that may be expected is, that the European powers will form alliances, some with one state and some with another, and play the states off one against another, and that we shall be involved in all the labyrinths of European politics. But I do not wish to continue the painful recital; enough has been said to show that a power in the general government to enforce the decrees of the Union is absolutely necessary.

The Constitution before us is a complete system of legislative, judicial, and executive power. It was designed to supply the defects of the former system; and I believe, upon a full discussion, it will be found calculated to answer the purposes for which it was designed.

7, 1788. [On the Power of Congress to lay Taxes.]

OLIVER ELSWORTH. Mr. President, this is a most important clause in the Constitution; and the gentlemen do well to offer all the objections which they have against it. Through the whole of this debate, I have attended to the objections which have been made against this clause; and I think them all to be unfounded. The clause is general; it gives the general legislature "power to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defence and general welfare of the United States." There are three objections against this clause—first, that it is too extensive, as it extends to all the objects of taxation; secondly, that it is partial; thirdly, that Congress ought not to have power to lay taxes at all.

The first objection is, that this clause extends to all the objects of taxation. But though it does extend to all, it does not extend to them exclusively. It does not say that Congress shall have all these sources of revenue, and the states none. All, excepting the impost, still lie open to the states. This state owes a debt; it must provide for the payment of it. So do all the other states. This will not escape the attention of Congress. When making calculations to raise a revenue, they will bear this in mind. They will not take away that which is necessary for the states. They are the head, and will take care that the members do