wer of
internal taxation by the Union should be discovered on experiment to be
really inconvenient, the federal government may then forbear the use of
it, and have recourse to requisitions in its stead. By way of answer to
this, it has been triumphantly asked, Why not in the first instance
omit that ambiguous power, and rely upon the latter resource? Two solid
answers may be given. The first is, that the exercise of that power, if
convenient, will be preferable, because it will be more effectual;
and it is impossible to prove in theory, or otherwise than by the
experiment, that it cannot be advantageously exercised. The contrary,
indeed, appears most probable. The second answer is, that the existence
of such a power in the Constitution will have a strong influence in
giving efficacy to requisitions. When the States know that the Union
can apply itself without their agency, it will be a powerful motive for
exertion on their part.

As to the interference of the revenue laws of the Union, and of
its members, we have already seen that there can be no clashing or
repugnancy of authority. The laws cannot, therefore, in a legal sense,
interfere with each other; and it is far from impossible to avoid an
interference even in the policy of their different systems. An effectual
expedient for this purpose will be, mutually, to abstain from those
objects which either side may have first had recourse to. As neither can
CONTROL the other, each will have an obvious and sensible interest in
this reciprocal forbearance. And where there is an IMMEDIATE common
interest, we may safely count upon its operation. When the particular
debts of the States are done away, and their expenses come to be limited
within their natural compass, the possibility almost of interference
will vanish. A small land tax will answer the purpose of the States, and
will be their most simple and most fit resource.

Many spectres have been raised out of this power of internal taxation,
to excite the apprehensions of the people: double sets of revenue
officers, a duplication of their burdens by double taxations, and the
frightful forms of odious and oppressive poll-taxes, have been played
off with all the ingenious dexterity of political legerdemain.

As to the first point, there are two cases in which there can be no room
for double sets of officers: one, where the right of imposing the tax is
exclusively vested in the Union, which applies to the duties on imports;