the doctrine is false. There are not three millions of people in any part of the universe, who live so well, or have such a fund of ability, as in America. The income of a common laborer, who is industrious, is equal to that of the generality of tradesmen in England. In the mercantile line, I have not heard of one who could be said to be a bankrupt since the war began, and in England they have been without number. In America almost every farmer lives on his own lands, and in England not one in a hundred does. In short, it seems as if the poverty of that country had made them furious, and they were determined to risk all to recover all.
Yet, notwithstanding those advantages on the part of America, true it is, that had it not been for the operation of taxes for our necessary defence, we had sunk into a state of sloth and poverty: for there was more wealth lost by neglecting to till the earth in the years 1776, ‘77, and ‘78, than the quota of taxes amounts to. That which is lost by neglect of this kind, is lost for ever: whereas that which is paid, and continues in the country, returns to us again; and at the same time that it provides us with defence, it operates not only as a spur, but as a premium to our industry.
I shall now proceed to the second head, viz., on the several quotas, and the nature of a union.
There was a time when America had no other bond of union, than that of common interest and affection. The whole country flew to the relief of Boston, and, making her cause, their own, participated in her cares and administered to her wants. The fate of war, since that day, has carried the calamity in a ten-fold proportion to the southward; but in the mean time the union has been strengthened by a legal compact of the states, jointly and severally ratified, and that which before was choice, or the duty of affection, is now likewise the duty of legal obligation.
The union of America is the foundation-stone of her independence; the rock on which it is built; and is something so sacred in her constitution, that we ought to watch every word we speak, and every thought we think, that we injure it not, even by mistake. When a multitude, extended, or rather scattered, over a continent in the manner we were, mutually agree to form one common centre whereon the whole shall move to accomplish a particular purpose, all parts must act together and alike, or act not at all, and a stoppage in any one is a stoppage of the whole, at least for a time.
Thus the several states have sent representatives to assemble together in Congress, and they have empowered that body, which thus becomes their centre, and are no other than themselves in representation, to conduct and manage the war, while their constituents at home attend to the domestic cares of the country, their internal legislation, their farms, professions or employments, for it is only by reducing complicated things to method and orderly connection that they can be understood with advantage, or pursued with success. Congress, by virtue of this delegation, estimates the expense, and apportions it out to the several parts of the empire according to their several abilities; and here the debate must end, because each state has already had its voice, and the matter has undergone its whole portion of argument, and can no more be altered by any particular state, than a law of any state, after it has passed, can be altered by any individual. For with respect to those things which immediately concern the union, and for which the union was purposely established, and is intended to secure, each state is to the United States what each individual is to the state he lives in. And it is on this grand point, this movement upon one centre, that our existence as a nation, our happiness as a people, and our safety as individuals, depend.
It may happen that some state or other may be somewhat over or under rated, but this cannot be much. The experience which has been had upon the matter, has nearly ascertained their several abilities. But even in this case, it can only admit of an appeal to the United States, but cannot authorise any state to make the alteration itself, any more than our internal government can admit an individual to do so in the case of an act of assembly; for if one state can do it, then may another do the same, and the instant this is done the whole is undone.
Neither is it supposable that any single state can be a judge of all the comparative reasons which may influence the collective body in arranging the quotas of the continent. The circumstances of the several states are frequently varying, occasioned by the accidents of war and commerce, and it will often fall upon some to help others, rather beyond what their exact proportion at another time might be; but even this assistance is as naturally and politically included in the idea of a union as that of any particular assigned proportion; because we know not whose turn it may be next to want assistance, for which reason that state is the wisest which sets the best example.
Though in matters of bounden duty and reciprocal affection, it is rather a degeneracy from the honesty and ardor of the heart to admit any thing selfish to partake in the government of our conduct, yet in cases where our duty, our affections, and our interest all coincide, it may be of some use to observe their union. The United States will become heir to an extensive quantity of vacant land, and their several titles to shares and quotas thereof, will naturally be adjusted according to their relative quotas, during the war, exclusive of that inability which may unfortunately arise to any state by the enemy’s holding possession of a part; but as this is a cold matter of interest, I pass it by, and proceed to my third head, viz., on the manner of collection and expenditure.
It has been our error, as well as our misfortune, to blend the affairs of each state, especially in money matters, with those of the United States; whereas it is our case, convenience and interest, to keep them separate. The expenses of the United States for carrying on the war, and the expenses of each state for its own domestic government, are distinct things, and to involve them is a source of perplexity and a cloak for fraud. I love method, because I see and am convinced of its beauty and advantage. It is that which makes all business easy and understood, and without which, everything becomes embarrassed and difficult.
There are certain powers which the people of each state have delegated to their legislative and executive bodies, and there are other powers which the people of every state have delegated to Congress, among which is that of conducting the war, and, consequently, of managing the expenses attending it; for how else can that be managed, which concerns every state, but by a delegation from each? When a state has furnished its quota, it has an undoubted right to know how it has been applied, and it is as much the duty of Congress to inform the state of the one, as it is the duty of the state to provide the other.
In the resolution of Congress already recited, it is recommended to the several states to lay taxes for raising their quotas of money for the United States, separate from those laid for their own particular use.
This is a most necessary point to be observed, and the distinction should follow all the way through. They should be levied, paid and collected, separately, and kept separate in every instance. Neither have the civil officers of any state, nor the government of that state, the least right to touch that money which the people pay for the support of their army and the war, any more than Congress has to touch that which each state raises for its own use.
This distinction will naturally be followed by another. It will occasion every state to examine nicely into the expenses of its civil list, and to regulate, reduce, and bring it into better order than it has hitherto been; because the money for that purpose must be raised apart, and accounted for to the public separately. But while the, monies of both were blended, the necessary nicety was not observed, and the poor soldier, who ought to have been the first, was the last who was thought of.
Another convenience will be, that the people, by paying the taxes separately, will know what they are for; and will likewise know that those which are for the defence of the country will cease with the war, or soon after. For although, as I have before observed, the war is their own, and for the support of their own rights and the protection of their own property, yet they have the same right to know, that they have to pay, and it is the want of not knowing that is often the cause of dissatisfaction.
This regulation of keeping the taxes separate has given rise to a regulation in the office of finance, by which it is directed:
