Page:Debates in the Several State Conventions, v2.djvu/362

346 a system of mischief; they will meet with obstacles and embarrassments on every side.

It is observed that, if the general government are disposed, they can levy taxes exclusively. But, sir, they have not an exclusive right, except in a few specific cases. Their tight is only concurrent. Let us see if the taxes will be exclusive in their operation. Whatever the gentleman may conjecture, I think it hardly possible that, when a state has laid a large duty upon a particular article, the Congress will be so unwise as to impose another upon the same, unless in extraordinary emergencies. There are certain capital subjects of taxation, which both the general and state governments must improve. But it is remarked that two taxes cannot operate together without confusion. Sir, experience has proved the contrary. We have state taxes, county taxes, and corporation taxes. How do these operate together? It is true that in some places they are collected by the same man; and probably also the federal and state taxes will be. But this is not material. It is the taxes, not the collectors, that are to contend; and if the taxes are incompatible with each other, a single collector, acting in different capacities, must go through the same ceremony of seizure, replevin, &c., which the gentleman has so humorously described. If the state collector gets the horse first, I suppose he will have the first satisfaction; and so the federal collector. Of what importance is it, whether a man pays forty shillings to one, or twenty shillings each, to two officers? I have never learned that there has been any clashing or confusion in the collection of our taxes. It is to be supposed that we have resources sufficient for the support of both the general and state governments: if this be not true, we may as well discard the system altogether, and either dissolve our Union, or form a simple consolidated government. But we presume, very justly, that the system will find ample resources for its support, as it stands. If this be acknowledged, I see no difficulty in the matter. The people have so much to pay; if they can afford this, if it be ready for the proper officers, what should occasion a quarrel between them? As for the gentleman's principle, that every government can raise more money than it can use, I confess I do not understand it.

It appears to me that the people cannot be very anxious