Complete Works. Hamilton Alexander
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It was to show the evils we suffered since, as well as before, the establishment of the Confederation, from being compelled to support the burthen of the war; that requisitions have been unable to call forth the resources of the country; that requisitions have been the cause of a principal part of our calamities; that the system is defective and rotten, and ought for ever to be banished from our government. It was necessary—with deference to the honorable gentleman—to bring forward these important proofs of our argument without consulting the feelings of any man. That the human passions should flow from one extreme to another, I allow, is natural. Hence the mad project of creating a dictator. But it is equally true that this project was never ripened into a deliberate and extensive design. When I heard of it, it met my instant disapprobation. The honorable gentleman's opposition, too, is known and applauded. But why bring these things into remembrance? Why affect to compare this temporary effusion with the serious sentiments our fellow-citizens entertained of the national weakness? The gentleman has made a declaration of his wishes for a strong Federal Government. I hope this is the wish of all. But why has he not given us his ideas of the nature of this government, which is the object of his wishes? Why does he not describe it? We have proposed a system which we supposed would answer the purposes of strength and safety. The gentleman objects to it without pointing out the grounds on which his objections are founded, or showing us a better form. These general surmises never lead to the discovery of the truth. It is to be desired that the gentleman would explain particularly the errors in this system, and furnish us with their proper remedies. The committee remember that a grant of an impost to the United States for twenty-five years was requested by Congress. Though it was a very small addition of power to the Federal Government, it was opposed in this State without any reasons being offered. The dissent of New York and Rhode Island frustrated a most important measure. The gentleman says he was for granting the impost; yet he acknowledges he could not agree to the mode recommended. But it is well known that Congress had declared that they could not receive the accession of the States upon any other plan than that proposed. In such cases, propositions for altering the plan amounted to a positive rejection. At this time, sir, we were told it was dangerous to grant powers to Congress; did this general argument indicate a disposition to grant the impost in any shape? I should myself have been averse to the granting of very extensive powers; but the impost was justly considered as the only means of supporting the Union. We did not then contemplate a fundamental change in government. From my sense of the gentlemen's integrity, I am bound to believe they are attached to a strong, united government; and yet I find it difficult to draw this conclusion from their conduct or their reasonings.
Sir, with respect to the subject of revenue, which was debated yesterday, it was asserted that, in all matters of taxation, except in the article of imposts, the united and individual States had a concurrent jurisdiction; that the State governments had an independent authority to draw revenues from every source but one. The truth of these positions will appear on a slight investigation. I maintain that the word supreme imports no more than this—that the Constitution and laws made in pursuance thereof cannot be controlled or defeated by any other law. The acts of the United States, therefore, will be absolutely obligatory as to all the proper objects and powers of the General Government. The States, as well as individuals, are bound by these laws; but the laws of Congress are restricted to a certain sphere, and when they depart from this sphere, they are no longer supreme or binding. In the same manner the States have certain independent powers, in which their laws are supreme; for example, in making and executing laws concerning the punishment of certain crimes, such as murder, theft, etc., the States cannot be controlled. With respect to certain other objects, the powers of the two governments are concurrent yet supreme. I instanced yesterday a tax on a specific article. Both might lay the tax; both might collect it without clashing or interference. If the individual should be unable to pay both, the first seizer would hold the property. Here the laws are not in the way of each other; they are independent and supreme. The case is like that of two creditors: each has a distinct demand; the debtor is held equally for the payment of both. Their suits are independent; and if the debtor cannot pay both, he who takes the first step secures the debt. The individual is precisely in the same situation, whether he pays such a sum to one, or to two. No more will be required of him to supply the public wants than he has ability to afford. That the States have an undoubted right to lay taxes in all cases in which they are not prohibited, is a position founded on the obvious and important principle in confederated governments, that whatever is not expressly given to the federal head is reserved to the members. The truth of this principle must strike every intelligent mind. In the first formation of government, by the association of individuals, every power of the community is delegated, because the government is to extend to every possible object; nothing is reserved but the inalienable rights of mankind: but when a number of these societies unite for certain purposes, the rule is different, and from the plainest reason they have already delegated their sovereignty and their powers to their several governments; and these cannot be recalled and given to another without an express act. I submit to the committee whether this reasoning is not conclusive. Unless, therefore, we find that the powers of taxation are exclusively granted, we must conclude that there remains a concurrent authority. Let us, then, inquire if the Constitution gives such exclusive powers to the General Government. Sir, there is not a syllable in it that favors this idea; not a word importing an exclusive grant, except in the article of imposts. I am supported in my general position by this very exception. If the States are prohibited from laying duties on imports, the implication is clear. Now, what proportion will the duties on imports bear to the other ordinary resources of the country? We may now say one third; but this will not be the case long. As our manufactures increase, foreign importations must lessen. Here are two thirds, at least, of the resources of our country open to the State governments. Can it be imagined, then, that the States will lose their existence or importance for want of revenues? The propriety of Congress possessing an exclusive power over the impost appears from the necessity of their having a considerable portion of our resources to pledge as a fund for the reduction of the debts of the United States. When you have given a power of taxation to the General Government, none of the States individually will be holden for the discharge of the Federal obligations; the burden will be on the Union.
The gentleman says that the operation of the taxes will exclude the States on this ground—that the demands of the community are always equal to its resources; that Congress will find a use for all the money the people can pay. This observation, if designed as a general rule, is in every view unjust. Does he suppose the General Government will want all the money the people can furnish, and also that the State governments will want all the money the people can furnish? What contradiction is this! But if the maxim be true, how does the wealth of the country ever increase? How are the people enabled to accumulate fortunes? Do the burdens regularly augment as its inhabitants grow prosperous and happy? But if, indeed, all the resources are required for the protection of the people, it follows that the protecting power should have access to them. The only difficulty lies in the want of resources. If they are adequate, the operation will be easy; if they are not, taxation must be restrained. Will this be the fate of the State taxes alone? Certainly not. The people will say, No. What will be the conduct of the national rulers? The consideration will not be, that our imposing the tax will destroy the States, for this cannot be effected; but that it will distress the people whom we represent, and whose protectors we are. It is unjust to suppose they will be altogether destitute of virtue and prudence; it is unfair to presume that the representatives of the people will be disposed to tyrannize in one government more than in another. If we are convinced that the National Legislature will pursue a system of measures unfavorable to the interests of the people, we ought to have no general government at all. But if we unite, it will be for the accomplishment of great purposes; these demand great resources and great powers. There are certain extensive and uniform objects of revenue which the United States will improve, and to which if possible they will confine themselves. Those objects which are more limited, and in respect to which the circumstances of the State differ, will be reserved for their use; a great variety of articles will be in this last class of objects, to which only the State laws will properly apply. To ascertain this division of objects is the proper business of legislation; it would be absurd to fix it in the Constitution, both because it would be too extensive and intricate, and because alteration of circumstances must render a change of the division indispensable.
Constitutions should consist only