New York-Journal:
.... The general government is to be vested with authority to levy and collect taxes, duties, and excises; the separate
states have also power to impose taxes, duties, and excises, except that they cannot lay duties on exports and imports
without the consent of Congress. Here then the two governments have concurrent jurisdiction; both may lay impositions of
this kind. But then the general government have superadded to this power, authority to make all laws which shall be necessary
and proper for carrying the foregoing power into execution. Suppose then that both governments should lay taxes, duties, and excises,
and it should fall so heavy on the people that they would be unable, or be so burdensome that they would refuse to pay them both
would it not be necessary that the general legislature should suspend the collection of the state tax? It certainly would....
Virginia Ratifying Convention:
Mr. Chairman, whether the Constitution be good or bad, the present clause [Article 1, Section 2] clearly discovers that it is a
national government, and no longer a Confederation. I mean that clause which gives the first hint of the
general government laying direct taxes. The assumption of this power of laying direct taxes does, of itself, entirely change
the confederation of the states into one consolidated government. This power, being at discretion, unconfined, and without any kind of control,
must carry every thing before it. The very idea of converting what was formerly a confederation to a consolidated government is totally subversive
of every principle which has hitherto governed us. This power is calculated to annihilate totally the state governments. Will the people of this
great community [Virginia] submit to be individually taxed by two different and distinct powers? Will they suffer themselves to be doubly harassed?
These two concurrent powers cannot exist long together....
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Virginia Ratifying Convention:
I never will give up the power of direct taxation but for a scourge. I am willing to give it conditionally;
that is, after non-compliance with requisitions. I will do more, sir, and what I hope will convince the most
skeptical man that I am a lover of the American Union-that, in case Virginia shall not make punctual payment,
the control of our custom-houses, and the whole regulation of trade, shall be given to Congress, and that Virginia
shall depend on Congress even for passports, till Virginia shall have paid the last farthing, and furnished the last
soldier. Nay, sir, there is another alternative to which I would consent; even that they should strike us out of the Union,
and take away from us all federal privileges, till we comply with federal requisitions: but let it depend upon our own pleasure
to pay our money in the most easy manner for our people. Were all the states, more terrible than the mother country, to
join against us, I hope Virginia could defend herself....
A power to lay and collect taxes at discretion, is, in itself, of very great importance. By means of taxes, the government may command the whole
or any part of the subject's property. Taxes may be of various kinds; but there is a strong distinction between external and internal taxes.
External taxes are import duties, which are laid on imported goods; they may usually be collected in a few seaport towns, and of a few individuals,
though ultimately paid by the consumer; a few officers can collect them, and they can be carried no higher than trade will bear, or smuggling permit-that
in the very nature of commerce, bounds are set to them. But internal taxes, as poll and land taxes, excises, duties on all written instruments, etc., may
fix themselves on every person and species of property in the community; they may be carried to any lengths, and in proportion as they are extended,
numerous officers must be employed to assess them, and to enforce the collection of them....
 
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