CH. XIV.]
POWERS OF CONGRESS—TAXES.
479
to constitute an argument against its existence, it might be urged against the existence of that, which is universally acknowledged, and which is indispensable to the general safety. The states will never be so mad, as to destroy their own commerce, or even to lessen it. We do not dissent from these general propositions. We do not suppose any state would act so unwisely. But we do not place the question on that ground. These arguments apply with precisely the same force against the whole prohibition. It might, with the same reason be said, that no state would be so blind to its own interests, as to lay dudes on importation, which would either prohibit, or diminish its trade. Yet the framers of our constitution have thought this a power, which no state ought to exercise. Conceding, to the full extent, which is required, that every state would, in its legislation on this subject, provide judiciously for its own interests, it cannot be conceded, that each would respect the interests of others. A duty on imports is a tax on the article, which is paid by the consumer. The great importing states would thus levy a tax on the non-importing states, which would not be less a tax, because their interest would afford ample security against its ever being so heavy, as to expel commerce from their ports. This would necessarily produce countervailing measures on the part of those states, whose situation was less favourable to importation. For this, among other reasons, the whole power of laying duties on imports was, with a single and slight exception, taken from the states. When we are inquiring, whether a particular act is within this prohibition, the question is not, whether the state may so legislate, as to hurt itself, but whether the act is within the words and mischief of the prohibitory clause. It has already
