by the general government; many reasons might be urged to show that no danger is to be apprehended from their exercise of it. They may be collected in few places, and from few hands with certainty and expedition. But few officers are necessary to be employed in collecting them, and there is no danger of oppression in laying them, because if they are laid higher than trade will bear, the merchants will cease importing, or smuggle their goods. We have therefore sufficient security, arising from the nature of the thing, against burdensome, and intolerable impositions from this kind of tax. The case is far otherwise with regard to direct taxes; these include poll taxes, land taxes, excises, duties on written instruments, on everything we eat, drink, or wear; they take hold of every species of property, and come home to every man's house and pocket. These are often so oppressive, as to grind the face of the poor, and render the lives of the common people a burden to them. The great and only security the people can have against oppression from this kind of taxes, must rest in their representatives. If they are sufficiently numerous to be well informed of the circumstances, . . . and have a proper regard for the people, they will be secure. The general legislature, as I have shown in a former paper, will not be thus qualified,1 and therefore, on this account, ought not to exercise the power of direct taxation. If the power of laying imposts will not be sufficient, some other specific mode of raising a revenue should have been assigned the general government; many may be suggested in which their power may be accurately defined and limited, and it would be much better to give them authority to lay and collect a duty on exports, not to exceed a certain rate per cent, than to have surrendered every kind of resource that the country has, to the complete abolition of the state governments, and which will introduce such an infinite number of laws and ordinances, fines and penalties, courts, and judges, collectors, and excisemen, that when a man can number them, he may enumerate the stars of Heaven.
FEDERAL TAXATION AND THE DOCTRINE OF IMPLIED POWERS (PART II)
It is curious to note that The Federalist never attempted a response to "BRUTUS."Both series appeared initially in New York City at about the same time. "Brutus" referred to "Publius," and in fact invited surrebuttal: "I humbly conceive his [ Hamilton's] reasoning will appear, upon examination, more specious than solid." The only Antifederalist writings The Federalist mentioned (directly) were those by "Cato" ( George Clinton), Luther Martin of Maryland, "The Dissent of the Minority of the Convention of the State of Pennsylvania," and (obliquely) "The Federal Farmer" ( RichardHenry Lee____________________