Page:Debates in the Several State Conventions, v3.djvu/260

244 The honorable gentleman says that the first collections are to go to Congress, and that the state legislatures must bear all deficiencies. How does this appear? Does he prove it? Nothing of it appears in the plan itself. The Congress and the state legislatures have concurrent jurisdictions in laying and collecting taxes. There is no rule that shows that Congress shall have the first collections. Each is independent of the other.

Another argument against this disingenuous construction is drawn from that clause which regulates representation, which is conclusive from the words themselves: "Representatives and direct taxes shall be apportioned among the several states which may be included within this Union, according to their respective numbers." Each state will know, from its population, its proportion of any general tax. As it was justly observed by the gentleman over the way, (Mr. Randolph,) they cannot possibly exceed that proportion: they are limited and restrained expressly to it. The state legislatures have no check of this kind. Their power is uncontrolled. This excludes the danger of interference. Each collects its own taxes, and bears its own deficiencies; and officers are accountable to each government for the different collections.

I deny, on my part, what he says with respect to the general welfare. He tells you that, under pretence of providing for the general welfare, they may lay the most enormous taxes. There is nothing in the clause which warrants this suggestion.

It provides "that Congress shall have the 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." The debts of the Union ought to be paid. Ought not the common defence to be provided for? Is it not necessary to provide for the general welfare? It has been fully proved that this power could not be given to another body. The amounts to be raised are confined to these purposes solely. Will oppressive burdens be warranted by this clause? They are not to raise money for any other purpose. It is a power which is drawn from his favorite Confederation, the 8th article of which provides "that all charges of war, and all other expenses that shall be incurred for the common defence or general welfare, and allowed by the United States, in Congress assembled, shall be defrayed out