And both of these are provided for, in the most ample manner,
in the plan of the convention.
It has been observed, that trial by jury is a safeguard against an
oppressive exercise of the power of taxation. This observation deserves
to be canvassed.
It is evident that it can have no influence upon the legislature, in
regard to the amount of taxes to be laid, to the objects upon which they
are to be imposed, or to the rule by which they are to be apportioned.
If it can have any influence, therefore, it must be upon the mode of
collection, and the conduct of the officers intrusted with the execution
of the revenue laws.
As to the mode of collection in this State, under our own Constitution,
the trial by jury is in most cases out of use. The taxes are usually
levied by the more summary proceeding of distress and sale, as in cases
of rent. And it is acknowledged on all hands, that this is essential to
the efficacy of the revenue laws. The dilatory course of a trial at law
to recover the taxes imposed on individuals, would neither suit the
exigencies of the public nor promote the convenience of the citizens. It
would often occasion an accumulation of costs, more burdensome than the
original sum of the tax to be levied.
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