Theabilityofacountrytopaytaxesmustalwaysbeproportioned, inagreatdegree, tothequantityofmoneyincirculation, , contributingtoboththeseobjects, mustofnecessityrenderthepaymentoftaxeseasier, , cultivated, andpopulousterritory, , fromthewantofthefosteringinfluenceofcommerce, , andisunable, uponthestrengthofhisownresources, tosustainalongorcontinuedwar.
, , fromthehabitsofthepeople, fromtheexperiencewehavehadonthepointitself, ; newmethodstoenforcethecollectionhaveinvainbeentried; thepublicexpectationhasbeenuniformlydisappointed, , coincidingwiththerealscarcityofmoneyincidenttoalanguidandmutilatedstateoftrade, hashithertodefeatedeveryexperimentforextensivecollections, andhasatlengthtaughtthedifferentlegislaturesthefollyofattemptingthem.
, wheredirecttaxesfromsuperiorwealthmustbemuchmoretolerable, and, fromthevigorofthegovernment, muchmorepracticable, thaninAmerica, farthegreatestpartofthenationalrevenueisderivedfromtaxesoftheindirectkind, fromimposts, .
InAmerica, , , ontheotherhand, willreluctantlyyieldbutscantysupplies, intheunwelcomeshapeofimpositionsontheirhousesandlands; andpersonalpropertyistooprecariousandinvisibleafundtobelaidholdofinanyotherwaythanbytheimperceptibleagencyoftaxesonconsumption.
Iftheseremarkshaveanyfoundation, , , , sofaritmustservetoanswerthepurposesofmakingthesamerateofdutiesmoreproductive, andofputtingitintothepowerofthegovernmenttoincreasetheratewithoutprejudicetotrade.
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