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, will rack-rent their tenants: the farmer, of course, will transfer the obligation to the miller, by enhancing the price of grain; the miller to the baker, by increasing the price of flour; and the baker to the consumer, by raising the price of bread. The territorial tax, therefore, though called direct, is in its consequences indirect.

To this tax the land proprietor contributes only in proportion to the quantity of bread and other provisions that are consumed in his own family. The deficit is furnished by the great mass of the community, which comprehends every individual of the nation.

From the logical distinction between the direct and indirect taxation, some emolument may result, I allow, to auditors of public accounts, &c. but to the people at large I deny that such a distinction (which by the by is without a difference) can be productive of any practical benefit. It ought not, therefore, to be admitted as a principle in the constitution.

Besides this objection, the provision in question does not affect to define, secure, or establish the right of citizenship. It consigns to the caprice or discretion of the legislature the power of pronouncing who shall, or shall not, exercise the functions of a citizen; and this may be done effectually, either by the imposition of a direct or indirect tax, according to the selfish views of the legislators, or by the mode of collecting the taxes so imposed.

Neither a tenant who occupies an extensive farm, nor a merchant or manufacturer, who may have embarked a large capital in their respective pursuits, can ever, according to this system, attain the pre-emption of a citizen. On the other hand, any upstart, who has by succession or management, got possession of a few acres of land, or a miserable tenement, may exultingly exercise the functions of a citizen, although perhaps he neither possesses a hundredth part of the worth or property of a simple mechanic, nor contributes in any proportion to the exigencies of the state.

The