tinction and separation of powers should be made. But this distinction would have very little efficacy if each power had no means to defend itself against the encroachment of the others.

The British constitution, the theory of which is much admired, but which, however, is in fact liable to many objec tions, has divided the government into three branches. The king, who is hereditary, forms one branch, the Lords and Commons the two others; and no bill passes into a law without the king's consent. This is a great constitutional support of his authority. By the proposed Constitution, the President is of a very different nature from a monarch. He is to be chosen by electors appointed by the people; to be taken from among the people; to hold his office only for the short period of four years; and to be personally responsible for any abuse of the great trust reposed in him.

In a republican government, it would be extremely dangerous to place it in the power of one man to put an absolute negative on a bill proposed by two houses, one of which represented the people, and the other the states of America. It therefore became an object of consideration, how the executive could defend itself without being a competent part of the legislature. This difficulty was happily remedied by the clause now under our consideration. The executive is not entirely at the mercy of the legislature; nor is it put in the power of the executive entirely to defeat the acts of those two important branches. As it is provided in this clause, if a bare majority of both houses should pass a bill which the President thought injurious to his country, it is in his power to do what? Not to say, in an arbitrary, haughty manner, that he does not approve of it - but, if he thinks it a bad bill, respectfully to offer his reasons to both houses; by whom, in that case, it is to be reconsidered, and not to become a law unless two thirds of both houses shall concur; which they still may, notwithstanding the President's objection. It cannot be presumed that he would venture to oppose a bill, under such circumstances, without very strong reasons. Unless he was sure of a powerful support in the legislature, his opposition would be of no effect; and as his reasons are to be put on record, his fame is committed both to the present times and to posterity.

The exercise of this power, in a time of violent factions,

might be possibly hazardous to himself; but he can have no ill motive to exert himself in the face of a violent opposition. Regard to his duty alone could induce him to oppose, when it was probable two thirds would at all events overrule him. This power may be usefully exercised, even when no ill intention prevails in the legislature. It might frequently happen that, where a bare majority had carried a pernicious bill, if there was an authority to suspend it, upon a cool statement of reasons, many of that majority, on a reconsideration, might be convinced, and vote differently. I therefore think the method proposed is a happy medium between the possession of an absolute negative, and the executive having no control whatever on acts of legislation; and at the same time that it serves to protect the executive from ill designs in the legislature, it may also answer the purposes of preventing many laws passing which would be immediately injurious to the people at large. It is a strong guard against abuses in all, that the President's reasons are to be entered at large on the Journals, and, if the bill passes notwithstanding, that the yeas and nays are also to be entered. The public, therefore, can judge fairly between them.

The 1st clause of the 8th section read.

Mr. SPENCER. Mr. Chairman, I conceive this power to be too extensive, as it embraces all possible powers of taxation, and gives up to Congress every possible article of taxation that can ever happen. By means of this, there will be no way for the states of receiving or collecting taxes at all, but what may interfere with the collections of Congress. Every power is given over our money to those over whom we have no immediate control. I would give them powers to support the government, but would not agree to annihilate the state governments in an article which is most essential to their existence. I would give them power of laying imposts; and I would give them power to lay and collect excises. I confess that this is a kind of tax so odious to a free people, that I should with great reluctance agree to its exercise; but it is obvious that, unless such excises were admitted, the public burden will be all borne by those parts of the community who do not manufacture for themselves. So manifest an inequality would justify a recurrence to this species of taxes.

How are direct taxes to be laid? By a poll tax, assessments on land or other property? Inconvenience and oppression will arise from any of them. I would not be understood that I would not wish to have an efficient government for the United States. I am sensible that laws operating on individuals cannot be carried on against states; because, if they do not comply with the general laws of the Union, there is no way to compel a compliance but force. There must be an army to compel them. Some states may have some excuse for non-compliance. Others will feign excuses. Several states may perhaps be in the same predicament. If force be used to compel them, they will probably call for foreign aid; and the very means of defence will operate to the dissolution of the system, and to the destruction of the states. I would not, therefore, deny that Congress ought to have the power of taking out of the pockets of the individuals at large, if the states fail to pay those taxes in a convenient time. If requisitions were to be made on the several states, proportionate to their abilities, the several state legislatures, knowing the circumstances of their constituents, and that they would ultimately be compelled to pay, would lay the tax in a convenient manner, and would be able to pay their quotas at the end of the year. They are better acquainted with the mode in which taxes can be raised, than the general government can possibly be.

It may happen, for instance, that if ready money cannot be immediately received from the pockets of individuals for their taxes, their estates, consisting of lands, negroes, stock, and furniture, must be set up and sold at vendue. We can easily see, from the great scarcity of money at this day, that great distresses must happen. There is no hard money in the country. It must come from other parts of the world. Such property would sell for one tenth part of its value. Such a mode as this would, in a few years, deprive the people of their estates. But, on the contrary, if articles proper for exportation were either specifically taken for their taxes immediately by the state legislature, or if the collection should be deferred till they had disposed of such articles, no oppression or inconvenience would happen. There is no person so poor but who can raise something to dispose of. For a great part of the United States, those articles which are proper for exportation would answer the purpose. I

would have a tax laid on estates where such articles could not be had, and such a tax to be by instalments for two or more years.

I would admit, if the quotas were not punctually paid at the end of the time, that Congress might collect taxes, because this power is absolutely necessary for the support of the general government. But I would not give it in the first instance; for nothing would be more oppressive, as in a short time people would be compelled to part with their property. In the other case, they would part with none but in such a manner as to encourage their industry. On the other hand, if requisitions, in cases of emergency, were proposed to the state assemblies, it would be a measure of convenience to the people, and would be a means of keeping up the importance of the state legislatures, and would conciliate their affections; and their knowledge of the ultimate right of Congress to collect taxes would stimulate their exertions to raise money. But if the power of taxation be given in the first instance to Congress, the state legislatures will be liable to be counteracted by the general government in all their operations. These are my reasons for objecting to this article.

Gov. JOHNSTON. Mr. Chairman, this clause is objected to; and it is proposed to alter it in such a manner, that the general government shall not have power to lay taxes in the first instance, but shall apply to the states, and, in case of refusal, that direct taxation shall take place; that is to say, that the general government should pass an act to levy money on the United States, and if the states did not, within a limited time, pay their respective proportions, the officers of the United States should proceed to levy money on the inhabitants of the different states. The question has been agitated by the conventions in different states, and some very respectable states have proposed that there should be an amendment, in the manner which the worthy member last up has proposed. But, sir, although I pay very great respect to the opinions and decisions of the gentlemen who composed those conventions, and although they were wise in many instances, I cannot concur with them in this particular. It appears to me that it will be attended with many inconveniences. It seems to me probable that the money arising from duties and excises will be, in general, sufficient

to answer all the ordinary purposes of government; but in cases of emergency, it will be necessary to lay direct taxes. In cases of emergency, it will be necessary that these taxes should be a responsible and established fund to support the credit of the United States; for it cannot be supposed that, from the ordinary sources of revenue, money can be brought into our treasury in such a manner as to answer pressing dangers; nor can it be supposed that our credit will enable us to procure any loans, if our government is limited in the means of procuring money. But, if the government have it in their power to lay those taxes, it will give them credit to borrow money on that security, and for that reason it will not be necessary to lay so heavy a tax; for, if the tax is sufficiently productive to pay the interest, money may always be had in consequence of that security. If the state legislatures must be applied to, they must lay a tax for the full sum wanting. This will be much more oppressive than a tax laid by Congress; for I presume that no state legislature will have as much credit individually as the United States. conjointly; therefore, viewing it in this light, a tax laid by Congress will be much easier than a tax laid by the states. Another inconvenience which will attend this proposed amendment is, that these emergencies may happen a considerable time before the meeting of some state legislatures, and previous to their meeting, the schemes of the government may be defeated by this delay. A considerable time will elapse before the state can lay the tax, and a considerable time before it be collected; and perhaps it cannot be collected at all. One reason which the worthy member has offered in favor of the amendment was, that the general legislature cannot lay a tax without interfering with the taxation of the state legislature. It may happen that the taxes of both may be laid on the same article; but I hope and believe that the taxes to be laid on by the general legislature will be so very light that it will be no inconvenience to the people to pay them; and if you attend to the probable amount of the impost, you must conclude that the small addition to the taxes will not make them so high as they are at this time. Another reason offered by the worthy member in support of the amendment is, that the state legislature may direct taxes to be paid in specific articles. We had full experience of this in the late war.