Page:Debates in the Several State Conventions, v3.djvu/271

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Madison.]
VIRGINIA.
255

be unjust, in discharging the landholders; and that any exclusive selection would be unequal and unfair. If the general government were tied down to one object, I confess the objection would have some force in it. But if this be not the case, it can have no weight. If it should have a general power of taxation, they could select the most proper objects, and distribute the taxes in such a manner as that they should fall in a due degree on every member of the community They will be limited to fix the proportion of each state, and they must raise it in the most convenient and satisfactory manner to the public.

The honorable member considered it as another insuperable objection, that uniform laws could not be made for thirteen states, and that dissonance would produce inconvenience and oppression. Perhaps it may not be found, on due inquiry, to be so impracticable as he supposes. But were it so, where is the evil for different states to raise money for the general government? Where is the evil of such laws? There are instances in other countries of different laws operating in different parts of the country, without producing any kind of opposition. The revenue laws are different in England and Scotland in several respects. Their laws relating to customs, excises, and trade, are similar; but those respecting direct taxation are dissimilar. There is a land tax in England, and a land tax in Scotland; but the laws concerning them are not the same. It is much heavier, in proportion, in the former than in the latter. The mode of collection is different; yet this is not productive of any national inconvenience. Were we to conclude, from the objections, against the proposed plan, this dissimilarity, in that point alone, would have involved those kingdoms in difficulties. In England itself, there is a variety of different laws operating differently in different places.

I will make another observation on the objection of my honorable friend. He seemed to conclude that concurrent collections under different authorities were not reducible to practice. I agree that, were they independent of the people, the argument would be good. But they must serve one common master. They must act in concert, or the defaulting party must bring on itself the resentment of the people. If the general government be so constructed that it will not dare to impose such burdens as will distress the people, where