But as the duties on imports and prize goods must be the same in all
the states, therefore the rate per cent., or what other form the
duty shall be laid, must be ascertained and regulated by Congress, and
ingrafted in that form into the law of each state; and the monies
arising therefrom carried into the treasury of each state. The
duties to be paid in gold or silver.
There are many reasons why a duty on imports is the most
convenient duty or tax that can be collected; one of which is, because
the whole is payable in a few places in a country, and it likewise
operates with the greatest ease and equality, because as every one
pays in proportion to what he consumes, so people in general consume
in proportion to what they can afford; and therefore the tax is
regulated by the abilities which every man supposes himself to have,
or in other words, every man becomes his own assessor, and pays by a
little at a time, when it suits him to buy. Besides, it is a tax which
people may pay or let alone by not consuming the articles; and
though the alternative may have no influence on their conduct, the
power of choosing is an agreeable thing to the mind. For my own
part, it would be a satisfaction to me was there a duty on all sorts
of liquors during the war, as in my idea of things it would be an
addition to the pleasures of society to know, that when the health
of the army goes round, a few drops, from every glass becomes
theirs. How often have I heard an emphatical wish, almost
accompanied by a tear, "Oh, that our poor fellows in the field had
some of this!" Why then need we suffer under a fruitless sympathy,
when there is a way to enjoy both the wish and the entertainment at
once.
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