First. To detail the particulars comprehended in the general terms, taxes,duties, imposts and excises, would require a volume, instead of a single piecein a newspaper. Indeed it would be a task far beyond my ability, and to whichno one can be competent, unless possessed of a mind capable of comprehendingevery possible source of revenue; for they extend to every possible way ofraising money, whether by direct or indirect taxation. Under this clause may beimposed a poll tax, a land tax, a tax on houses and buildings, on windows andfireplaces, on cattle and on all kinds of personal property. It extends toduties on all kinds of goods to any amount, to tonnage and poundage on vessels,to duties on written instruments, newspapers, almanacks, and books. Itcomprehends an excise on all kinds of liquors, spirits, wines, cider, beer,etc. , and indeed takes in duty or excise on every necessary or conveniency oflife, whether of foreign or home growth or manufactory. In short, we can haveno conception of any way in which a government can raise money from the people,but what is included in one or other of these general terms. We may say thenthat this clause commits to the hands of the general legislature everyconceivable source of revenue within the United States, Not only are these termsvery comprehensive, and extend to a vast number of objects, but the power to layand collect has great latitude; it will lead to the passing a vast number oflaws, which may affect the personal rights of the citizens of the states, exposetheir property to fines and confiscation, and put their lives in jeopardy. Itopens a door to the appointment of a swarm of revenue and excise collectors toprey upon the honest and industrious part of the community, [and] eat up theirsubstance. . . .
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