Page:Debates in the Several State Conventions, v3.djvu/144

128 interest of either to avoid imposing a tax on an article which shall have been previously taxed by the other. This consideration, and the structure of the government, satisfy me. I cannot foretell, in the course of human events, what Virginia and the United States may be exposed to, blindfolded as I am with respect to futurity; but I would not restrain Congress in this case, unless I meant to destroy the government itself. What will be the consequence of withholding this power from Congress? Will it not be reduced to the most dangerous distress, if a war should happen? The case has happened, and may again. In case of domestic war, or an invasion, every shilling they could lay their hands on would be necessary, but not sufficient, to carry it on. What could the general government do without this force to procure money, for the prosecution of the war and its other exigencies? I beg the friends of the Union to consider the necessity of this power: without it we may abandon the government altogether: it is the soul of the government; no substitute will answer in its stead. The history of other confederacies will instruct us that the general government must operate on the individuals of the community, or else be totally insufficient. Not ancient confederacies only, but certain modern ones, will point out to us the horrid situation in which these states must be involved, unless the general government be vested with this power. The history of those confederacies will discover to us the dreadful misfortunes which their people will have suffered by the imbecility of their governments. If some other gentleman will not, I shall discover, at another opportunity, that mournful history.

Mr. MADISON. Mr. Chairman, in considering this great subject, I trust we shall find that part which gives the general government the power of laying and collecting taxes indispensable, and essential to the existence of any efficient or well-organized system of government: if we consult reason, and be ruled by its dictates, we shall find its justification there: if we review the experience we have had, or contemplate the history of nations, here we find ample reasons to prove its expediency. There is little reason to depend for necessary supplies on a body which is fully possessed of the power of withholding them. If a government depends on other governments for its revenues—if it must depend on the voluntary contributions of its members—its