sults of a
distribution according to the ratio of direct taxation must satisfy
every unprejudiced mind that the former ratio contravenes the spirit of
the Constitution and produces a degree of injustice in the operations of
the Federal Government which would be fatal to the hope of perpetuating
it. By the ratio of direct taxation, for example, the State of Delaware
in the collection of $30,000,000 of revenue would pay into the Treasury
$188,716, and in a distribution of $30,000,000 she would receive back
from the Government, according to the ratio of the deposit bill, the
sum of $306,122; and similar results would follow the comparison between
the small and the large States throughout the Union, thus realizing to
the small States an advantage which would be doubtless as unacceptable
to them as a motive for incorporating the principle in any system
which would produce it as it would be inconsistent with the rights and
expectations of the large States. It was certainly the intention of that
provision of the Constitution which declares that "all duties, imposts,
and excises" shall "be uniform throughout the United States" to make the
burdens of taxation fall equally upon the people in whatever State of
the Union they may reside. But what would be the value of such a uniform
rule if the moneys raised by it could be immediately returned by a
different one which will give to the people of some States much more
and to those of others much less than their fair proportions? Were the
Federal Government to exempt in express terms the imports, products,
and manufactures of some portions of the country from all duties while
it imposed heavy ones on others, the injustice could not be greater. It
would be easy to show how by the operation of such a principle the large
States of the Union would not only have to contribute their just share
toward the support of the Federal Government, but also have to bear in
some degree the taxes necessary to support the governments of their
smaller sisters; but it is deemed unnecessary to state the details
where the general principle is so obvious.

A system liable to such objections can never be supposed to have
been sanctioned by the framers of the Constitution when they conferred
on Congress the taxing power, and I feel persuaded that a mature
examination of the subject will satisfy everyone that there are
insurmountable difficulties in the operation of any plan which can
be devised of collecting r