As to the first point, there are two cases in which there can be no room
for double sets of officers: one, where the right of imposing the tax is
exclusively vested in the Union, which applies to the duties on imports;
the other, where the object has not fallen under any State regulation or
provision, which may be applicable to a variety of objects. In other
cases, the probability is that the United States will either wholly
abstain from the objects preoccupied for local purposes, or will make
use of the State officers and State regulations for collecting the
additional imposition. This will best answer the views of revenue,
because it will save expense in the collection, and will best avoid any
occasion of disgust to the State governments and to the people. At all
events, here is a practicable expedient for avoiding such an
inconvenience; and nothing more can be required than to show that evils
predicted to not necessarily result from the plan.
As to any argument derived from a supposed system of influence, it is a
sufficient answer to say that it ought not to be presumed; but the
supposition is susceptible of a more precise answer.
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