Impositions of this kind usually fall under the denomination of indirect taxes, and must for a long time constitute the chief part of the revenue raised in this country. Those of the direct kind, which principally relate to land and buildings, may admit of a rule of apportionment. Either the value of land, or the number of the people, may serve as a standard. The state of agriculture and the populousness of a country have been considered as nearly connected with each other. And as a rule for the purpose intended, numbers, in the view of simplicity and certainty, are entitled to a preference. In every country it is a Herculean task to obtain a valuation of the land: in a country imperfectly settled and progressive in improvement, the difficulties are increased almost to impracticability. The expense of an accurate valuation is, in all situations, a formidable objection. In a branch of taxation where no limits to the discretion of the Government are to be found in the nature of things, the establishment of a fixed rule, not incompatible with the end, may be attended with fewer inconveniences than to leave that discretion altogether at large.
[From the New York Packet, Friday, December 14, 1787.]
THE FŒDERALIST. No. XXII.
To the People of the State of New York:
IN addition to the defects already enumerated in the existing Fœderal system, there are others of not less importance, which concur in rendering it altogether unfit for the administration of the affairs of the Union.
