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						No. 31 The Same Subject Continued: 
						Concerning the General Power of Taxation - From the New 
						York Packet. Tuesday, January 1, 1788.
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				| Author: Alexander Hamilton 
 To the People of the State of New York:
 
 IN DISQUISITIONS of every kind, there are certain primary 
				truths, or first principles, upon which all subsequent 
				reasonings must depend. These contain an internal evidence 
				which, antecedent to all reflection or combination, commands the 
				assent of the mind. Where it produces not this effect, it must 
				proceed either from some defect or disorder in the organs of 
				perception, or from the influence of some strong interest, or 
				passion, or prejudice. Of this nature are the maxims in 
				geometry, that ``the whole is greater than its part; things 
				equal to the same are equal to one another; two straight lines 
				cannot enclose a space; and all right angles are equal to each 
				other.'' Of the same nature are these other maxims in ethics and 
				politics, that there cannot be an effect without a cause; that 
				the means ought to be proportioned to the end; that every power 
				ought to be commensurate with its object; that there ought to be 
				no limitation of a power destined to effect a purpose which is 
				itself incapable of limitation. And there are other truths in 
				the two latter sciences which, if they cannot pretend to rank in 
				the class of axioms, are yet such direct inferences from them, 
				and so obvious in themselves, and so agreeable to the natural 
				and unsophisticated dictates of common-sense, that they 
				challenge the assent of a sound and unbiased mind, with a degree 
				of force and conviction almost equally irresistible.
 
 The objects of geometrical inquiry are so entirely abstracted 
				from those pursuits which stir up and put in motion the unruly 
				passions of the human heart, that mankind, without difficulty, 
				adopt not only the more simple theorems of the science, but even 
				those abstruse paradoxes which, however they may appear 
				susceptible of demonstration, are at variance with the natural 
				conceptions which the mind, without the aid of philosophy, would 
				be led to entertain upon the subject. The INFINITE DIVISIBILITY 
				of matter, or, in other words, the INFINITE divisibility of a 
				FINITE thing, extending even to the minutest atom, is a point 
				agreed among geometricians, though not less incomprehensible to 
				common-sense than any of those mysteries in religion, against 
				which the batteries of infidelity have been so industriously 
				leveled.
 
 But in the sciences of morals and politics, men are found far 
				less tractable. To a certain degree, it is right and useful that 
				this should be the case. Caution and investigation are a 
				necessary armor against error and imposition. But this 
				untractableness may be carried too far, and may degenerate into 
				obstinacy, perverseness, or disingenuity. Though it cannot be 
				pretended that the principles of moral and political knowledge 
				have, in general, the same degree of certainty with those of the 
				mathematics, yet they have much better claims in this respect 
				than, to judge from the conduct of men in particular situations, 
				we should be disposed to allow them. The obscurity is much 
				oftener in the passions and prejudices of the reasoner than in 
				the subject. Men, upon too many occasions, do not give their own 
				understandings fair play; but, yielding to some untoward bias, 
				they entangle themselves in words and confound themselves in 
				subtleties.
 
 How else could it happen (if we admit the objectors to be 
				sincere in their opposition), that positions so clear as those 
				which manifest the necessity of a general power of taxation in 
				the government of the Union, should have to encounter any 
				adversaries among men of discernment? Though these positions 
				have been elsewhere fully stated, they will perhaps not be 
				improperly recapitulated in this place, as introductory to an 
				examination of what may have been offered by way of objection to 
				them. They are in substance as follows:
 
 A government ought to contain in itself every power requisite to 
				the full accomplishment of the objects committed to its care, 
				and to the complete execution of the trusts for which it is 
				responsible, free from every other control but a regard to the 
				public good and to the sense of the people.
 
 As the duties of superintending the national defense and of 
				securing the public peace against foreign or domestic violence 
				involve a provision for casualties and dangers to which no 
				possible limits can be assigned, the power of making that 
				provision ought to know no other bounds than the exigencies of 
				the nation and the resources of the community.
 
 As revenue is the essential engine by which the means of 
				answering the national exigencies must be procured, the power of 
				procuring that article in its full extent must necessarily be 
				comprehended in that of providing for those exigencies.
 
 As theory and practice conspire to prove that the power of 
				procuring revenue is unavailing when exercised over the States 
				in their collective capacities, the federal government must of 
				necessity be invested with an unqualified power of taxation in 
				the ordinary modes.
 
 Did not experience evince the contrary, it would be natural to 
				conclude that the propriety of a general power of taxation in 
				the national government might safely be permitted to rest on the 
				evidence of these propositions, unassisted by any additional 
				arguments or illustrations. But we find, in fact, that the 
				antagonists of the proposed Constitution, so far from 
				acquiescing in their justness or truth, seem to make their 
				principal and most zealous effort against this part of the plan. 
				It may therefore be satisfactory to analyze the arguments with 
				which they combat it.
 
 Those of them which have been most labored with that view, seem 
				in substance to amount to this: ``It is not true, because the 
				exigencies of the Union may not be susceptible of limitation, 
				that its power of laying taxes ought to be unconfined. Revenue 
				is as requisite to the purposes of the local administrations as 
				to those of the Union; and the former are at least of equal 
				importance with the latter to the happiness of the people. It 
				is, therefore, as necessary that the State governments should be 
				able to command the means of supplying their wants, as that the 
				national government should possess the like faculty in respect 
				to the wants of the Union. But an indefinite power of taxation 
				in the LATTER might, and probably would in time, deprive the 
				FORMER of the means of providing for their own necessities; and 
				would subject them entirely to the mercy of the national 
				legislature. As the laws of the Union are to become the supreme 
				law of the land, as it is to have power to pass all laws that 
				may be NECESSARY for carrying into execution the authorities 
				with which it is proposed to vest it, the national government 
				might at any time abolish the taxes imposed for State objects 
				upon the pretense of an interference with its own. It might 
				allege a necessity of doing this in order to give efficacy to 
				the national revenues. And thus all the resources of taxation 
				might by degrees become the subjects of federal monopoly, to the 
				entire exclusion and destruction of the State governments.''
 
 This mode of reasoning appears sometimes to turn upon the 
				supposition of usurpation in the national government; at other 
				times it seems to be designed only as a deduction from the 
				constitutional operation of its intended powers. It is only in 
				the latter light that it can be admitted to have any pretensions 
				to fairness. The moment we launch into conjectures about the 
				usurpations of the federal government, we get into an 
				unfathomable abyss, and fairly put ourselves out of the reach of 
				all reasoning. Imagination may range at pleasure till it gets 
				bewildered amidst the labyrinths of an enchanted castle, and 
				knows not on which side to turn to extricate itself from the 
				perplexities into which it has so rashly adventured. Whatever 
				may be the limits or modifications of the powers of the Union, 
				it is easy to imagine an endless train of possible dangers; and 
				by indulging an excess of jealousy and timidity, we may bring 
				ourselves to a state of absolute scepticism and irresolution. I 
				repeat here what I have observed in substance in another place, 
				that all observations founded upon the danger of usurpation 
				ought to be referred to the composition and structure of the 
				government, not to the nature or extent of its powers. The State 
				governments, by their original constitutions, are invested with 
				complete sovereignty. In what does our security consist against 
				usurpation from that quarter? Doubtless in the manner of their 
				formation, and in a due dependence of those who are to 
				administer them upon the people. If the proposed construction of 
				the federal government be found, upon an impartial examination 
				of it, to be such as to afford, to a proper extent, the same 
				species of security, all apprehensions on the score of 
				usurpation ought to be discarded.
 
 It should not be forgotten that a disposition in the State 
				governments to encroach upon the rights of the Union is quite as 
				probable as a disposition in the Union to encroach upon the 
				rights of the State governments. What side would be likely to 
				prevail in such a conflict, must depend on the means which the 
				contending parties could employ toward insuring success. As in 
				republics strength is always on the side of the people, and as 
				there are weighty reasons to induce a belief that the State 
				governments will commonly possess most influence over them, the 
				natural conclusion is that such contests will be most apt to end 
				to the disadvantage of the Union; and that there is greater 
				probability of encroachments by the members upon the federal 
				head, than by the federal head upon the members. But it is 
				evident that all conjectures of this kind must be extremely 
				vague and fallible: and that it is by far the safest course to 
				lay them altogether aside, and to confine our attention wholly 
				to the nature and extent of the powers as they are delineated in 
				the Constitution. Every thing beyond this must be left to the 
				prudence and firmness of the people; who, as they will hold the 
				scales in their own hands, it is to be hoped, will always take 
				care to preserve the constitutional equilibrium between the 
				general and the State governments. Upon this ground, which is 
				evidently the true one, it will not be difficult to obviate the 
				objections which have been made to an indefinite power of 
				taxation in the United States.
 
 PUBLIUS.
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