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Federalist
No. 31
The Same Subject Continued:
Concerning the General Power of Taxation - From the New
York Packet. Tuesday, January 1, 1788. |
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Author: Alexander Hamilton
To the People of the State of New York:
IN DISQUISITIONS of every kind, there are certain primary
truths, or first principles, upon which all subsequent
reasonings must depend. These contain an internal evidence
which, antecedent to all reflection or combination, commands the
assent of the mind. Where it produces not this effect, it must
proceed either from some defect or disorder in the organs of
perception, or from the influence of some strong interest, or
passion, or prejudice. Of this nature are the maxims in
geometry, that ``the whole is greater than its part; things
equal to the same are equal to one another; two straight lines
cannot enclose a space; and all right angles are equal to each
other.'' Of the same nature are these other maxims in ethics and
politics, that there cannot be an effect without a cause; that
the means ought to be proportioned to the end; that every power
ought to be commensurate with its object; that there ought to be
no limitation of a power destined to effect a purpose which is
itself incapable of limitation. And there are other truths in
the two latter sciences which, if they cannot pretend to rank in
the class of axioms, are yet such direct inferences from them,
and so obvious in themselves, and so agreeable to the natural
and unsophisticated dictates of common-sense, that they
challenge the assent of a sound and unbiased mind, with a degree
of force and conviction almost equally irresistible.
The objects of geometrical inquiry are so entirely abstracted
from those pursuits which stir up and put in motion the unruly
passions of the human heart, that mankind, without difficulty,
adopt not only the more simple theorems of the science, but even
those abstruse paradoxes which, however they may appear
susceptible of demonstration, are at variance with the natural
conceptions which the mind, without the aid of philosophy, would
be led to entertain upon the subject. The INFINITE DIVISIBILITY
of matter, or, in other words, the INFINITE divisibility of a
FINITE thing, extending even to the minutest atom, is a point
agreed among geometricians, though not less incomprehensible to
common-sense than any of those mysteries in religion, against
which the batteries of infidelity have been so industriously
leveled.
But in the sciences of morals and politics, men are found far
less tractable. To a certain degree, it is right and useful that
this should be the case. Caution and investigation are a
necessary armor against error and imposition. But this
untractableness may be carried too far, and may degenerate into
obstinacy, perverseness, or disingenuity. Though it cannot be
pretended that the principles of moral and political knowledge
have, in general, the same degree of certainty with those of the
mathematics, yet they have much better claims in this respect
than, to judge from the conduct of men in particular situations,
we should be disposed to allow them. The obscurity is much
oftener in the passions and prejudices of the reasoner than in
the subject. Men, upon too many occasions, do not give their own
understandings fair play; but, yielding to some untoward bias,
they entangle themselves in words and confound themselves in
subtleties.
How else could it happen (if we admit the objectors to be
sincere in their opposition), that positions so clear as those
which manifest the necessity of a general power of taxation in
the government of the Union, should have to encounter any
adversaries among men of discernment? Though these positions
have been elsewhere fully stated, they will perhaps not be
improperly recapitulated in this place, as introductory to an
examination of what may have been offered by way of objection to
them. They are in substance as follows:
A government ought to contain in itself every power requisite to
the full accomplishment of the objects committed to its care,
and to the complete execution of the trusts for which it is
responsible, free from every other control but a regard to the
public good and to the sense of the people.
As the duties of superintending the national defense and of
securing the public peace against foreign or domestic violence
involve a provision for casualties and dangers to which no
possible limits can be assigned, the power of making that
provision ought to know no other bounds than the exigencies of
the nation and the resources of the community.
As revenue is the essential engine by which the means of
answering the national exigencies must be procured, the power of
procuring that article in its full extent must necessarily be
comprehended in that of providing for those exigencies.
As theory and practice conspire to prove that the power of
procuring revenue is unavailing when exercised over the States
in their collective capacities, the federal government must of
necessity be invested with an unqualified power of taxation in
the ordinary modes.
Did not experience evince the contrary, it would be natural to
conclude that the propriety of a general power of taxation in
the national government might safely be permitted to rest on the
evidence of these propositions, unassisted by any additional
arguments or illustrations. But we find, in fact, that the
antagonists of the proposed Constitution, so far from
acquiescing in their justness or truth, seem to make their
principal and most zealous effort against this part of the plan.
It may therefore be satisfactory to analyze the arguments with
which they combat it.
Those of them which have been most labored with that view, seem
in substance to amount to this: ``It is not true, because the
exigencies of the Union may not be susceptible of limitation,
that its power of laying taxes ought to be unconfined. Revenue
is as requisite to the purposes of the local administrations as
to those of the Union; and the former are at least of equal
importance with the latter to the happiness of the people. It
is, therefore, as necessary that the State governments should be
able to command the means of supplying their wants, as that the
national government should possess the like faculty in respect
to the wants of the Union. But an indefinite power of taxation
in the LATTER might, and probably would in time, deprive the
FORMER of the means of providing for their own necessities; and
would subject them entirely to the mercy of the national
legislature. As the laws of the Union are to become the supreme
law of the land, as it is to have power to pass all laws that
may be NECESSARY for carrying into execution the authorities
with which it is proposed to vest it, the national government
might at any time abolish the taxes imposed for State objects
upon the pretense of an interference with its own. It might
allege a necessity of doing this in order to give efficacy to
the national revenues. And thus all the resources of taxation
might by degrees become the subjects of federal monopoly, to the
entire exclusion and destruction of the State governments.''
This mode of reasoning appears sometimes to turn upon the
supposition of usurpation in the national government; at other
times it seems to be designed only as a deduction from the
constitutional operation of its intended powers. It is only in
the latter light that it can be admitted to have any pretensions
to fairness. The moment we launch into conjectures about the
usurpations of the federal government, we get into an
unfathomable abyss, and fairly put ourselves out of the reach of
all reasoning. Imagination may range at pleasure till it gets
bewildered amidst the labyrinths of an enchanted castle, and
knows not on which side to turn to extricate itself from the
perplexities into which it has so rashly adventured. Whatever
may be the limits or modifications of the powers of the Union,
it is easy to imagine an endless train of possible dangers; and
by indulging an excess of jealousy and timidity, we may bring
ourselves to a state of absolute scepticism and irresolution. I
repeat here what I have observed in substance in another place,
that all observations founded upon the danger of usurpation
ought to be referred to the composition and structure of the
government, not to the nature or extent of its powers. The State
governments, by their original constitutions, are invested with
complete sovereignty. In what does our security consist against
usurpation from that quarter? Doubtless in the manner of their
formation, and in a due dependence of those who are to
administer them upon the people. If the proposed construction of
the federal government be found, upon an impartial examination
of it, to be such as to afford, to a proper extent, the same
species of security, all apprehensions on the score of
usurpation ought to be discarded.
It should not be forgotten that a disposition in the State
governments to encroach upon the rights of the Union is quite as
probable as a disposition in the Union to encroach upon the
rights of the State governments. What side would be likely to
prevail in such a conflict, must depend on the means which the
contending parties could employ toward insuring success. As in
republics strength is always on the side of the people, and as
there are weighty reasons to induce a belief that the State
governments will commonly possess most influence over them, the
natural conclusion is that such contests will be most apt to end
to the disadvantage of the Union; and that there is greater
probability of encroachments by the members upon the federal
head, than by the federal head upon the members. But it is
evident that all conjectures of this kind must be extremely
vague and fallible: and that it is by far the safest course to
lay them altogether aside, and to confine our attention wholly
to the nature and extent of the powers as they are delineated in
the Constitution. Every thing beyond this must be left to the
prudence and firmness of the people; who, as they will hold the
scales in their own hands, it is to be hoped, will always take
care to preserve the constitutional equilibrium between the
general and the State governments. Upon this ground, which is
evidently the true one, it will not be difficult to obviate the
objections which have been made to an indefinite power of
taxation in the United States.
PUBLIUS. |
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