There is no part of the administration of government that requires
extensive information and a thorough knowledge of the principles of
political economy, so much as the business of taxation. The man who
understands those principles best will be least likely to resort to
oppressive expedients, or sacrifice any particular class of citizens to
the procurement of revenue. It might be demonstrated that the most
productive system of finance will always be the least burdensome. There
can be no doubt that in order to a judicious exercise of the power of
taxation, it is necessary that the person in whose hands it should be
acquainted with the general genius, habits, and modes of thinking of the
people at large, and with the resources of the country. And this is all
that can be reasonably meant by a knowledge of the interests and
feelings of the people. In any other sense the proposition has either no
meaning, or an absurd one. And in that sense let every considerate
citizen judge for himself where the requisite qualification is most
likely to be found.
PUBLIUS
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FEDERALIST No. 36
The Same Subject Continued
(Concerning the General Power of Taxation)
From the New York Packet.
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