Inquisitive and enlightened statesmen are deemed everywhere best
qualified to make a judicious selection of the objects proper for
revenue; which is a clear indication, as far as the sense of mankind can
have weight in the question, of the species of knowledge of local
circumstances requisite to the purposes of taxation.
The taxes intended to be comprised under the general denomination of
internal taxes may be subdivided into those of the DIRECT and those of
the INDIRECT kind. Though the objection be made to both, yet the
reasoning upon it seems to be confined to the former branch. And indeed,
as to the latter, by which must be understood duties and excises on
articles of consumption, one is at a loss to conceive what can be the
nature of the difficulties apprehended. The knowledge relating to them
must evidently be of a kind that will either be suggested by the nature
of the article itself, or can easily be procured from any well-informed
man, especially of the mercantile class. The circumstances that may
distinguish its situation in one State from its situation in another
must be few, simple, and easy to be comprehended.
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