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title:“James Madison: Notes on Direct Taxation”
authors:James Madison
date written:1788-6-11

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retrieved:April 15, 2024, 12:12 a.m. UTC

Madison, James. "James Madison: Notes on Direct Taxation." The Documentary History of the Ratification of the Constitution. Vol. 9. Ed. Gaspare J. Saladino and John P. Kaminski. Madison: Wisconsin Historical Society Press, 1990. 1175-76. Print.

James Madison: Notes on Direct Taxation (June 11, 1788)

direct taxation necessary-practicable-safe-oeconomical.
I. necessary
1. for punctuality-credit-suppose war & most to feared &c-free ships free goods.
2. Conditl. taxn. produce failure from
3. distrust of concurrent exertions amg. Sts who will deliberate
4. Some Sts less in danger & less willing to exert.
5. Contests between Congs & Sts.
6. effect of being punishment & St: on side of people.
Represents. of particular oppose 1st in Congs. then elsewhere.
7. case of partial payments within time.
8. prevent whole burden on imports & S. Sts.
9. imports not eno'-now-& decrease in war-& manufactures.
10. Secure responsibility-when not to fix sum only-but find means-
II. practicable
1. 10 or 15 men eno' for this State
2. aid of State laws-
3. increase of mutual knowledge
4. land-poll-propety
5. uniformity not essential-Engd. & Scotd-local customs.
6. concurrent collections-as both act for people.
III. Safe
1. to public liberty-Reps. of large distrcts. as London &c.
2. comparative dependence & influence of Genl & St: Govts-
3. No member of St: Govt. elected by Genl. Govt.
4. Presidt. elected under influence of St: Legislre-
5. Senate appd. by St: Legislres-
Col: Monroes idea & inconsistency here-
6. H. of Reps. attached to Sts: more yan. Senate-
7. people of Sts. attachd. to St: Govts.-
8. compare no. of appointmts.
9. compare power
10. powers of Congs. same oly as of Confedn. substantiated.-case of Congs. [Issuing?] paper money.
IV. OEconomical
1-as to customs
2. as in place of 1500, or 2000 Members-
3-as less utable-& less exposed to speculation &c.

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