It was certainly the intention of that
provision of the Constitution which declares that "all duties, imposts,
and excises" shall "be uniform throughout the United States" to make the
burdens of taxation fall equally upon the people in whatever State of
the Union they may reside. But what would be the value of such a uniform
rule if the moneys raised by it could be immediately returned by a
different one which will give to the people of some States much more
and to those of others much less than their fair proportions? Were the
Federal Government to exempt in express terms the imports, products,
and manufactures of some portions of the country from all duties while
it imposed heavy ones on others, the injustice could not be greater. It
would be easy to show how by the operation of such a principle the large
States of the Union would not only have to contribute their just share
toward the support of the Federal Government, but also have to bear in
some degree the taxes necessary to support the governments of their
smaller sisters; but it is deemed unnecessary to state the details
where the general principle is so obvious.
Pages:
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590