Page:Joseph Story, Commentaries on the Constitution of the United States (1st ed, 1833, vol II).djvu/423

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CH. XIV.]
POWERS OF CONGRESS—TAXES.
415

structure and organization of the Senate, and House of Representatives. In truth, if it has any real force, or efficacy, it is an argument against any national government, having any efficient national powers; and it is not necessary to repeat the reasoning, on which the expediency, or necessity of such a government has been endeavoured to be demonstrated. And, in respect to the particular subject of taxation, there is quite as much reason to suppose, that there will be an adequate assemblage of experience, knowledge, skill, and wisdom, in congress, and as adequate means of ascertaining the proper bearing of all taxes, whether direct, or indirect, whether affecting agriculture, commerce, or manufactures, as to discharge any other functions delegated to congress. To suppose otherwise, is to suppose the Union impracticable, or mischievous.[1]

§ 942. Other objections were raised on the ground of the multiplied means of influence in the national government, growing out of the appointments to office, necessary in the collection of the revenues; the host of officers, which would swarm over the land, like locusts, to devour its substance; and the terrific oppressions, resulting from double taxes, and harsh, and arbitrary regulations.[2] These objections were answered, as well might be supposed, by appeals to common sense, and common experience; and they are the less necessary now to be refuted, since in the actual practice of the government they have been proved to be visionary, and fallacious, the dreams of speculative statesmen, indulging their love of ingenious paradoxes,
  1. The Federalist, No. 35, 36, 41, 45; 1 Tucker's Black. Comm. App. 244, 245.
  2. The Federalist, No. 36; 2 Elliot's Debates 52, 53, 70; id. 208; 3 Elliot's Debates, 262, 263; 2 American Museum, 543.