Page:Debates in the Several State Conventions, v2.djvu/357

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R. R. Livingston.]
NEW YORK.
341

command of any revenue: it is as absurd as to talk of an animal without blood, or of subsistence without food.

Mr. Chancellor LIVINGSTON. Mr. Chairman, I shall readily agree with the honorable member from Duchess, that no government can exist without revenues; that we ought to avoid a consolidation of the states; and that the extent of our country will not admit of a representation upon principles in any great degree democratic. These concessions are entirely indifferent to the point of dispute. But, sir, we will examine the amendment particularly, and adduce only such principles as immediately apply to it.

The first proposition in the amendment is, that no excise shall be laid on the manufactures of the United States; the second, that a requisition shall precede the imposition of a direct tax. The object of the first is to prevent our infant manufactures from being overburdened. Sir, if the manufactures of this country were always to be in a state of infancy, if the amendment were only a temporary expedient, the provision might consist with good policy; but, at a future day, an enlarged population will render us a manufacturing people. The imposts will then necessarily lessen, and the public wants will call for new sources of revenue. These sources will be multiplied with the increase of our wealth; and necessity, as well as policy, will induce us to improve them. We may naturally suppose that wines, brandy, spirits, malt liquors, &c., will be among the first subjects of excise. These are proper objects of taxation, not only as they will be very productive, but as charges on them will be favorable to the morals of the citizens. It should be considered that the burdens of government will be supported by the United States. They are to pay the interest of loans; they are to maintain the army and navy, and the most expensive civil establishment. If the individual states had any concern in these capital expenses, it would be proper that they should command the means of defraying them. But if you impose upon the Union all the burdens, and take from them a principal resource, what will they do when the imposts diminish, and the expenses of government increase? Why, they must have recourse to direct taxes; that is, taxes on land, and specific duties. Will this be a mode of raising money the most agreeable and satisfactory to the people? The gentlemen seem to calculate only from present appear-