I think it my duty, while I am upon this subject, to mention my
opinion, that in addition to the five per cent called for on articles
imported, and on prizes and prize goods, it would be proper to
appropriate to the payment of the public debts, a land tax, a poll
tax, and an excise on spirituous liquors. I readily grant that neither
of these taxes would be strictly equal between the States, nor indeed
can any other tax be so, but I am convinced, that all of them taken
together, would be as nearly equal as the fluctuating nature of human
affairs will permit. I am, however, to observe in addition, that the
land tax should be laid at a certain rate per acre, because the
superior certainty of such a tax will give it the preference of
others, although it cannot perhaps be so great as might have been
expected. Whatever inequalities may remain, must be adjusted among
individuals, by the several States in raising their quotas, and
although those quotas will be most considerable during the war, yet
it must be remembered, that after the conclusion of it, such sums will
be necessary for the establishing a marine and other national
purposes, as will still enable the States to continue their interior
regulations for equalizing the general taxes.

Among the public debts, there are a considerable number of
certificates given by public officers to the citizens of the several
States for articles occasionally taken for the public use. With
respect to these certificates, it is unnecessary to mention, that they
have anticipated the revenue, and brought us to the brink of
destruction. But it is time to pay a particular attention to them.
Many ways may be fallen upon for their liquidation, all of which are
perhaps justly exceptionable.

1st. They may be consolidated with the rest of the public debt, and be
made payable at a future period; but this could only be by forcing a
loan from the people, many of whom are unable to make it, and of
consequence it would be a hard measure, if not an unjust one. Perhaps
it could not be executed, for laws repugnant to the general feelings
of mankind are only a dead letter. 2dly. Another mode is by receiving
them in taxes, but this is very dangerous for several reasons, among
which, the two following are cogent. The public revenue will not bear
such a heavy deduction at those certificates would create, and the
collectors of taxes would be liable to be defrauded themselves, or the
remedy for that would gi