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By Root 2078 0

are many Objections against it, but in some of the States a more considerable Poll Tax already exists, without Inconvenience. The Objections are principally drawn from Europe, by Men who do not consider that a Difference of Circumstances makes a very material Difference in the Nature of political Operations. In some Parts of Europe, where nine tenths of the People are exhausted by continual Labor to procure bad cloathing and worse Food, this Tax would be extremely oppressive. But in America, where three Days of labor produce Sustenance for a week, it is not unreasonable to ask two Days out of a year as a. Contribution to the Payment of public Debts. Such a Tax will, on the Rich, be next to Nothing, on the midling Ranks it will be of little consequence, and it cannot affect the Poor, because such of them as are unable to labor will fall within the Exception proposed. In fact, the Situation of America differs so widely from that of Europe, as to the matter now under Consideration, that hardly any Maxim which applies to one will be alike applicable to the other. Labor is in such Demand among us, that the Tax will fall on the Consumer. An able bodied Man who demands one hundred Dollars Bounty to go into military Service, for three Years, cannot be oppressed by the annual Payment of one Dollar, while not in that Service. This Tax also will have the good Effect of placing before the Eyes of Congress the Number of Men in the Several States; an Information always important to Government.

The Excise proposed is liable to no other Objection than what may be made against the Mode of Collection; but it is conceived that this may be such as can produce no ill Consequences. Excise Laws exist, and have long existed, in the several States. Of all Taxes those on the Consumption of Articles are most agreable; because, being mingled with the price, they are less sensible to the People. And without entering into a Discussion with which Speculative Men have amused themselves, on the Advantages and Disadvantages of this Species of Taxation, it may be boldly affirmed that no Inconvenience can arise from laying a heavy Tax on the Use of ardent Spirits. These have always been equally prejudicial to the Constitutions and Morals of the People. The Tax will be a Means of compelling Vice to support the Cause of Virtue; and, like the Poll Tax, will draw from the Idle and Dissolute that Contribution to the public Service, which they will not otherwise make.

Having said thus much on the Propriety of these Taxes, I shall pray leave to assure you of my ready Acquiescence in the Choice of any others which may be more agreable to the United States in Congress ; praying them nevertheless to consider, that as the Situation of the respective States is widely different, it will be wise to adopt a Variety of Taxes, because by that Means the Consent of all will be more readily obtained, than if such are chosen as will fall heavy only on particular States. The next Object is the Collection, which for the most obvious Reasons ought to be by Authority derived from the United States. The collecting of a Land Tax, as has been observed above, will be very simple. That of the Poll Tax may be equally so, because Certificates of the Payment may annually be issued to the Collectors, and they be bound to return the Certificates or the Money, and empowered to compell a Payment by every Man not possessed of a Certificate. If, in addition to this, those who travel from one State to another be obliged to take out and pay for a new Certificate in each State, that would operate an useful Regulation of Police; and a slight Distinction between those and the common Certificates, would still preserve their Utility in numbering the People. It is not necessary to dwell on the Mode of collecting these Branches of Revenue, because (in Reason) a Determin[ation] on the Propriety of the Taxes should precede it. I will only take the Liberty to drop one Idea with Respect to the Impost already required. It is conceived that Laws should be so formed, as to leave little, or nothing, to the Discretion