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 money;” but that he proposed the public debt should be made neither better nor worse by the new system, but stand precisely on the same ground by the Articles of Confederation; that had there been such a motion, he was not interested in it, as he did not then, neither does he now, own the value of ten pounds in continental money; that he neither was called on for his reasons for not signing, but stated them fully in the progress of the business. His objections are chiefly contained in his letter to the Legislature; that he believes his colleagues men of too much honour to assert what is not truth; that his reasons in the Convention “were totally different from those which he published,” that his only motive for dissenting from the Constitution, was a firm persuasion that it would endanger the liberties of America; that if the people are of a different opinion, they have a right to adopt; but he was not authorized to an act, which appeared to him was a surrender of their liberties; that a representative of a free state, he was bound in honour to vote according to his idea of her true interest, and that he should do the same in similar circumstances.

ⅭⅬⅩⅢ.

January 7, 1788.

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 obejctions 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 second objection is, that the impost is not a proper mode of taxation; that it is partial to the Southern States. I confess I am mortified when I find gentlemen supposing that their delegates in Convention were inattentive to their duty, and made a sacrifice of the interests of their constituents.…

This Constitution defines the extent of the powers of the general government. If the general legislature should at any time overleap their limits, the judicial department is a constitutional check. If