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"The Federalist Paper"

In this view
they are productive of inequality among the States; which inequality
would be increased with the increased extent of the duties. The
confinement of the national revenues to this species of imposts would be
attended with inequality, from a different cause, between the
manufacturing and the non-manufacturing States. The States which can go
farthest towards the supply of their own wants, by their own
manufactures, will not, according to their numbers or wealth, consume so
great a proportion of imported articles as those States which are not in
the same favorable situation. They would not, therefore, in this mode
alone contribute to the public treasury in a ratio to their abilities.
To make them do this it is necessary that recourse be had to excises,
the proper objects of which are particular kinds of manufactures. New
York is more deeply interested in these considerations than such of her
citizens as contend for limiting the power of the Union to external
taxation may be aware of. New York is an importing State, and is not
likely speedily to be, to any great extent, a manufacturing State. She
would, of course, suffer in a double light from restraining the
jurisdiction of the Union to commercial imposts.


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