And what is there in all
this that cannot as well be performed by the national legislature as by
a State legislature? The attention of either can only reach to general
principles; local details, as already observed, must be referred to
those who are to execute the plan.
But there is a simple point of view in which this matter may be placed
that must be altogether satisfactory. The national legislature can make
use of the SYSTEM OF EACH STATE WITHIN THAT STATE. The method of laying
and collecting this species of taxes in each State can, in all its
parts, be adopted and employed by the federal government.
Let it be recollected that the proportion of these taxes is not to be
left to the discretion of the national legislature, but is to be
determined by the numbers of each State, as described in the second
section of the first article. An actual census or enumeration of the
people must furnish the rule, a circumstance which effectually shuts the
door to partiality or oppression. The abuse of this power of taxation
seems to have been provided against with guarded circumspection. In
addition to the precaution just mentioned, there is a provision that
"all duties, imposts, and excises shall be UNIFORM throughout the United
States.
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