Founding America (Barnes & Noble Classics) - Jack N. Rakove [124]
ART. 16. And that the resources of any State which may be negligent in furnishing her just proportion of the Common expence of the Union may in a reasonable time be applied, it is further agreed that if any State shall so Neglect as aforesaid to pass laws in compliance with the said Requisition and to adopt measures to give the same full effect for the space of Ten months, and it shall then or af terwards be found that a Majority of the States have passed such laws and adopted such measures the United States in Congress Assembled shall have full power and authority to levy, assess, and collect all sums and duties with which any such state so neglecting to comply with the requisition may stand charged on the same by the Laws and Rules by which the last State tax next preceeding such requisition in such State was levied, assessed and Collected, to apportion the sum so required on the Towns or Counties in such State to order the sums so apportioned to be assessed by the assessors of such last State tax and the said assessments to be committed to the Collector of the same last State tax to collect and to make returns of such assessments and Commitments to the Treasurer of the United States who by himself or his deputy, when directed by Congress shall have power to recover the monies of such Collectors for the use of the United States in the same manner and under the same penalties as State taxes are recovered and collected by the Treasurers of the respective States and the several Towns or Counties respectively shall be responsible for the conduct of said Assessors and Collectors and in case there shall be any vacancy in any of said Offices of Assessors or Collectors by death, removal, refusal to serve, resignation or otherwise, then other fit persons shall be chosen to fill such Vacancies in the usual manner in such Town or County within Twenty days after Notice of the assessment, and in case any Towns or Counties, any assessor, Collectors or Sheriffs shall Neglect or refuse to do their duty Congress shall have the same rights and powers to compel them that the State may have in assessing and collecting State Taxes.
And if any state by any Legislative Act shall prevent or delay the due Collection of said sums as aforesaid, Congress shall have full power and authority to appoint assessors and Collectors thereof and Sheriffs to enforce the Collections under the warrants of distress issued by the Treasurer of the United States, and if any further opposition shall be made to such Collections by the State or the Citizens thereof, and their conduct not disapproved of by the State, such conduct on the part of the State shall be considered as an open Violation of the federal compact.
ART 17. And any State which from time to time shall be found in her payments on any Requisition in advance on an average of the payments made by the State shall be allowed an interest ofper Cent pr. annum on her said advanced sums or expences and the State which from time to time shall be found in arrear on the principles aforesaid shall be charged with an Interest ofper Cent pr. annum on the sums in which she may be so in arrear.
ART. 18. In case it shall hereafter be found Necessary by Congress to establish any new Systems of Revenue and to make any new regulations in the finances of the U. S. for a limited term not exceeding fifteen years in their operation for supplying the common Treasury with monies for defraying all charges of war, and all other expences that shall be incurred for the common defence or general welfare, and such new Systems or regulations shall be agreed to and adopted by the United States in Congress Assembled and afterwards be confirmed by the Legislatures of eleven States and in that proportion when there shall be more than thirteen States in the Union, the same shall become