The principal thing to
be attended to, would be to avoid those articles which had been
previously appropriated to the use of a particular State; and there
could be no difficulty in ascertaining the revenue system of each. This
could always be known from the respective codes of laws, as well as from
the information of the members from the several States.
The objection, when applied to real property or to houses and lands,
appears to have, at first sight, more foundation, but even in this view
it will not bear a close examination. Land taxes are co monly laid in
one of two modes, either by ACTUAL valuations, permanent or periodical,
or by OCCASIONAL assessments, at the discretion, or according to the
best judgment, of certain officers whose duty it is to make them. In
either case, the EXECUTION of the business, which alone requires the
knowledge of local details, must be devolved upon discreet persons in
the character of commissioners or assessors, elected by the people or
appointed by the government for the purpose. All that the law can do
must be to name the persons or to prescribe the manner of their election
or appointment, to fix their numbers and qualifications and to draw the
general outlines of their powers and duties.
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