CH. XIV.]
POWERS OF CONGRESS—TAXES.
469
our constitution, forbid the raising of revenues from those, who are not represented, do not these principles forbid the raising it by duties, imposts, and excises, as well as by a direct tax? If the principles of our revolution give a rule applicable to this case, we cannot have forgotten, that neither the stamp act, nor the duty on tea, were direct taxes. Yet it is admitted, that the constitution not only allows, but enjoins the government to extend the ordinary revenue system to this district.
If it be said, that the principle of uniformity, established in the constitution, secures the district from oppression in the imposition of indirect taxes, it is not less true, that the principle of apportionment, also established in the constitution, secures the district from any oppressive exercise of the power to lay and collect direct taxes.
No tax or duty shall be laid on articles exported from any state. No preference shall be given by any regulation of commerce, or revenue, to the ports of one state over those of another; nor shall vessels bound to, or from one state be obliged to enter, clear, or pay duties in another.
- ↑ Rawle on the Constitution, ch. 10, p. 115, 116.