Page:Joseph Story, Commentaries on the Constitution of the United States (1st ed, 1833, vol II).djvu/409

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CH. XIV.]
POWERS OF CONGRESS—TAXES.
401

forces by land or sea, or the national civil list, or the ordinary charges and expenses of government. For these purposes at least, there must be a constant and regular supply of revenue.[1] If there should be a deficiency, one of two evils must inevitably ensue; either the people must be subjected to continual arbitrary plunder; or the government must sink into a fatal atrophy.[2] The former is the fate of Turkey under its sovereigns: the latter was the fate of America under the confederation.[3]

§ 930. If, then, there is to be a real, effective national government, there must be a power of taxation coextensive with its powers, wants, and duties. The only inquiry properly remaining is, whether the resources of taxation should be specified and limited; or, whether the power in this respect should be general, leaving a full choice to the national legislature. The opponents of the constitution strenuously contended, that

    the same year, to the governor of Virginia, from R. H. Lee, in both of which it is seen, that the terms had attracted Ids notice, and were apprehended by him 'to submit to congress every object of human legislation.' But it is particularly worthy of remark, that although a member of the senate of the United States, when amendments to the constitution were before that house, and sundry additions and alterations were there made to the list sent from the other, no notice was taken of those terms, as pregnant with danger. It must be inferred, that the opinion formed by the distinguished member, at the first view of the constitution, and before it had been fully discussed and elucidated, had been changed into a conviction, that the terms did not fairly admit the construction he had originally put on them; and therefore needed no explanatory precaution against it."
    Against the opinion of Mr. Madison, there are the opinions of men of great eminence, and well entitled to the confidence of their country; and among these may be enumerated Presidents Washington, Jefferson, and Monroe, and Mr. Hamilton. The opinion of the latter upon this very point will be given hereafter in his own words.

  1. 1 Tucker's Black. Comm. App. 235 et seq.; id. 244, 245.
  2. The Federalist, No. 30.
  3. Id.

vol. ii.51