FEDERALIST No. 32

  The Same Subject Continued (Concerning the General Power of Taxation¹)

 

From The Independent Journal. Wednesday, January 2, 1788.

 

HAMILTON

To the People of the State of New York:

ALTHOUGH I am of opinion that there would be no real danger of the consequences which seem to be apprehended² to the State governments from a power in the union to control them in the levies³ of money, because I am persuaded that the sense of the people, the extreme hazard of provoking the resentments⁴ of the State governments, and a conviction of the utility and necessity of local administrations for local purposes, would be a complete barrier against the oppressive use of such a power; yet I am willing here to allow, in its full extent, the justness of the reasoning which requires that the individual States should possess an independent and uncontrollable authority to raise their own revenues for the supply of their own wants. And making this concession⁵, I affirm that (with the sole exception of duties on imports and exports) they would, under the plan of the convention, retain that authority in the most absolute and unqualified sense; and that an attempt on the part of the national government to abridge⁶ them in the exercise of it, would be a violent assumption of power, unwarranted by any article or clause of its Constitution.

An entire consolidation⁷ of the States into one complete national sovereignty would imply an entire subordination of the parts; and whatever powers might remain in them, would be altogether dependent on the general will. But as the plan of the convention aims only at a partial union or consolidation, the State governments would clearly retain all the rights of sovereignty which they before had, and which were not, by that act, EXCLUSIVELY delegated to the United States. This exclusive delegation⁸, or rather this alienation⁹, of State sovereignty, would only exist in three cases: where the Constitution in express terms granted an exclusive authority to the union; where it granted in one instance an authority to the union, and in another prohibited the States from exercising the like authority; and where it granted an authority to the union, to which a similar authority in the States would be absolutely and totally CONTRADICTORY¹⁰ and REPUGNANT. I use these terms to distinguish this last case from another which might appear to resemble it, but which would, in fact, be essentially¹¹ different; I mean where the exercise of a concurrent¹² jurisdiction¹³ might be productive of occasional interferences in the POLICY of any branch of administration, but would not imply any direct contradiction or repugnancy in point of constitutional authority. These three cases of exclusive jurisdiction in the federal government may be exemplified by the following instances: The last clause but one in the eighth section of the first article provides expressly that Congress shall exercise "EXCLUSIVE LEGISLATION" over the district to be appropriated as the seat of government. This answers to the first case. The first clause of the same section empowers Congress "to lay and collect taxes, duties, imposts and excises"; and the second clause of the tenth section of the same article declares that, "NO STATE SHALL, without the consent of Congress, lay any imposts or duties on imports or exports, except for the purpose of executing its inspection¹⁴ laws." Hence would result an exclusive power in the union to lay duties on imports and exports, with the particular exception mentioned; but this power is abridged¹⁵ by another clause, which declares that no tax or duty shall be laid on articles exported from any State; in consequence of which qualification, it now only extends to the DUTIES ON IMPORTS. This answers to the second case. The third will be found in that clause which declares that Congress shall have power "to establish an UNIFORM RULE of naturalization throughout the United States." This must necessarily be exclusive; because if each State had power to prescribe a DISTINCT RULE, there could not be a UNIFORM RULE.

A case which may perhaps be thought to resemble the latter, but which is in fact widely different, affects the question immediately under consideration. I mean the power of imposing¹⁷ taxes on all articles other than exports and imports. This, I contend, is manifestly a concurrent and coequal authority in the United States and in the individual States. There is plainly no expression in the granting clause which makes that power EXCLUSIVE in the union. There is no independent clause or sentence which prohibits the States from exercising it. So far is this from being the case, that a plain and conclusive¹⁸ argument to the contrary is to be deduced from the restraint laid upon the States in relation to duties on imports and exports. This restriction¹⁹ implies an admission that, if it were not inserted, the States would possess the power it excludes; and it implies a further admission, that as to all other taxes, the authority of the States remains²⁰ undiminished. In any other view it would be both unnecessary and dangerous; it would be unnecessary, because if the grant to the union of the power of laying such duties implied the exclusion²¹ of the States, or even their subordination in this particular, there could be no need of such a restriction; it would be dangerous, because the introduction of it leads directly to the conclusion which has been mentioned, and which, if the reasoning of the objectors be just, could not have been intended; I mean that the States, in all cases to which the restriction did not apply, would have a concurrent power of taxation with the union. The restriction in question amounts to what lawyers call a NEGATIVE PREGNANT that is, a NEGATION²² of one thing, and an AFFIRMANCE of another; a negation of the authority of the States to impose taxes on imports and exports, and an affirmance of their authority to impose them on all other articles. It would be mere²³ sophistry²⁴ to argue that it was meant to exclude them ABSOLUTELY from the imposition of taxes of the former kind, and to leave them at liberty to lay others SUBJECT TO THE CONTROL of the national legislature. The restraining or prohibitory clause only says, that they shall not, WITHOUT THE CONSENT OF CONGRESS, lay such duties; and if we are to understand this in the sense last mentioned, the Constitution would then be made to introduce a formal provision for the sake of a very absurd conclusion; which is, that the States, WITH THE CONSENT of the national legislature, might tax imports and exports; and that they might tax every other article, UNLESS CONTROLLED by the same body. If this was the intention, why not leave it, in the first instance, to what is alleged²⁵ to be the natural operation of the original clause, conferring a general power of taxation upon the union? It is evident that this could not have been the intention, and that it will not bear a construction of the kind.

As to a supposition of repugnancy between the power of taxation in the States and in the union, it cannot be supported in that sense which would be requisite²⁶ to work an exclusion of the States. It is, indeed, possible that a tax might be laid on a particular article by a State which might render it INEXPEDIENT that thus a further tax should be laid on the same article by the union; but it would not imply a constitutional inability to impose a further tax. The quantity of the imposition, the expediency²⁷ or inexpediency of an increase on either side, would be mutually questions of prudence²⁸; but there would be involved no direct contradiction of power. The particular policy of the national and of the State systems of finance might now and then not exactly coincide, and might require reciprocal forbearances. It is not, however a mere possibility of inconvenience in the exercise of powers, but an immediate¹⁶ constitutional repugnancy that can by implication alienate²⁹ and extinguish a pre-existing right of sovereignty.

The necessity of a concurrent jurisdiction in certain cases results from the division of the sovereign power; and the rule that all authorities, of which the States are not explicitly³⁰ divested³¹ in favor of the union, remain with them in full vigor³², is not a theoretical consequence of that division, but is clearly admitted by the whole tenor³³ of the instrument which contains the articles of the proposed Constitution. We there find that, notwithstanding the affirmative grants of general authorities, there has been the most pointed³⁴ care in those cases where it was deemed improper³⁵ that the like authorities should reside in the States, to insert negative clauses prohibiting the exercise of them by the States. The tenth section of the first article consists altogether of such provisions. This circumstance is a clear indication of the sense of the convention, and furnishes a rule of interpretation³⁶ out of the body of the act, which justifies³⁷ the position I have advanced and refutes every hypothesis to the contrary.

1 taxation   

n.征税，税收，税金

参考例句：

• He made a number of simplifications in the taxation system.他在税制上作了一些简化。
• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

2 apprehended   

逮捕，拘押( apprehend的过去式和过去分词 )； 理解

参考例句：

• She apprehended the complicated law very quickly. 她很快理解了复杂的法律。
• The police apprehended the criminal. 警察逮捕了罪犯。

3 levies   

（部队）征兵( levy的名词复数 )； 募捐； 被征募的军队

参考例句：

• At that time, taxes and levies were as many as the hairs on an ox. 那时，苛捐杂税多如牛毛。
• Variable levies can insulate farmers and consumers from world markets. 差价进口税可以把农民和消费者与世界市场隔离开来。

4 resentments   

（因受虐待而）愤恨，不满，怨恨( resentment的名词复数 )

参考例句：

• He could never transcend his resentments and his complexes. 他从来不能把他的怨恨和感情上的症结置之度外。
• These local resentments burst into open revolt. 地方性反感变成公开暴动。

5 concession   

n.让步，妥协；特许(权)

参考例句：

• We can not make heavy concession to the matter.我们在这个问题上不能过于让步。
• That is a great concession.这是很大的让步。

6 abridge   

v.删减，删节，节略，缩短

参考例句：

• They are going to abridge that dictionary.他们将要精简那本字典。
• He decided to abridge his stay here after he received a letter from home.他接到家信后决定缩短在这里的逗留时间。

7 consolidation   

n.合并,巩固

参考例句：

• The denser population necessitates closer consolidation both for internal and external action. 住得日益稠密的居民，对内和对外都不得不更紧密地团结起来。 来自英汉非文学 - 家庭、私有制和国家的起源
• The state ensures the consolidation and growth of the state economy. 国家保障国营经济的巩固和发展。 来自汉英非文学 - 中国宪法

8 delegation   

n.代表团；派遣

参考例句：

• The statement of our delegation was singularly appropriate to the occasion.我们代表团的声明非常适合时宜。
• We shall inform you of the date of the delegation's arrival.我们将把代表团到达的日期通知你。

9 alienation   

n.疏远；离间；异化

参考例句：

• The new policy resulted in the alienation of many voters.新政策导致许多选民疏远了。
• As almost every conceivable contact between human beings gets automated,the alienation index goes up.随着人与人之间几乎一切能想到的接触方式的自动化，感情疏远指数在不断上升。

10 contradictory   

adj.反驳的，反对的，抗辩的；n.正反对，矛盾对立

参考例句：

• The argument is internally contradictory.论据本身自相矛盾。
• What he said was self-contradictory.他讲话前后不符。

11 essentially   

adv.本质上，实质上，基本上

参考例句：

• Really great men are essentially modest.真正的伟人大都很谦虚。
• She is an essentially selfish person.她本质上是个自私自利的人。

12 concurrent   

adj.同时发生的，一致的

参考例句：

• You can't attend two concurrent events!你不能同时参加两项活动！
• The twins had concurrent birthday. 双胞胎生日在同一天。

13 jurisdiction   

n.司法权，审判权，管辖权，控制权

参考例句：

• It doesn't lie within my jurisdiction to set you free.我无权将你释放。
• Changzhou is under the jurisdiction of Jiangsu Province.常州隶属江苏省。

14 inspection   

n.检查，审查，检阅

参考例句：

• On random inspection the meat was found to be bad.经抽查，发现肉变质了。
• The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。

15 abridged   

削减的，删节的

参考例句：

• The rights of citizens must not be abridged without proper cause. 没有正当理由，不能擅自剥夺公民的权利。
• The play was abridged for TV. 剧本经过节略，以拍摄电视片。

16 immediate   

adj.立即的；直接的，最接近的；紧靠的

参考例句：

• His immediate neighbours felt it their duty to call.他的近邻认为他们有责任去拜访。
• We declared ourselves for the immediate convocation of the meeting.我们主张立即召开这个会议。

17 imposing   

adj.使人难忘的，壮丽的，堂皇的，雄伟的

参考例句：

• The fortress is an imposing building.这座城堡是一座宏伟的建筑。
• He has lost his imposing appearance.他已失去堂堂仪表。

18 conclusive   

adj.最后的，结论的；确凿的，消除怀疑的

参考例句：

• They produced some fairly conclusive evidence.他们提供了一些相当确凿的证据。
• Franklin did not believe that the French tests were conclusive.富兰克林不相信这个法国人的实验是结论性的。

19 restriction   

n.限制，约束

参考例句：

• The park is open to the public without restriction.这个公园对公众开放，没有任何限制。
• The 30 mph speed restriction applies in all built-up areas.每小时限速30英里适用于所有建筑物聚集区。

20 remains   

n.剩余物，残留物；遗体，遗迹

参考例句：

• He ate the remains of food hungrily.他狼吞虎咽地吃剩余的食物。
• The remains of the meal were fed to the dog.残羹剩饭喂狗了。

21 exclusion   

n.拒绝，排除，排斥，远足，远途旅行

参考例句：

• Don't revise a few topics to the exclusion of all others.不要修改少数论题以致排除所有其他的。
• He plays golf to the exclusion of all other sports.他专打高尔夫球，其他运动一概不参加。

22 negation   

n.否定；否认

参考例句：

• No reasonable negation can be offered.没有合理的反对意见可以提出。
• The author boxed the compass of negation in his article.该作者在文章中依次探讨了各种反面的意见。

23 mere   

adj.纯粹的；仅仅，只不过

参考例句：

• That is a mere repetition of what you said before.那不过是重复了你以前讲的话。
• It's a mere waste of time waiting any longer.再等下去纯粹是浪费时间。

24 sophistry   

n.诡辩

参考例句：

• Sophistry cannot alter history.诡辩改变不了历史。
• No one can be persuaded by sophistry.强词夺理不能折服人。

25 alleged   

a.被指控的，嫌疑的

参考例句：

• It was alleged that he had taken bribes while in office. 他被指称在任时收受贿赂。
• alleged irregularities in the election campaign 被指称竞选运动中的不正当行为

26 requisite   

adj.需要的，必不可少的；n.必需品

参考例句：

• He hasn't got the requisite qualifications for the job.他不具备这工作所需的资格。
• Food and air are requisite for life.食物和空气是生命的必需品。

27 expediency   

n.适宜；方便；合算；利己

参考例句：

• The government is torn between principle and expediency. 政府在原则与权宜之间难于抉择。 来自《简明英汉词典》
• It was difficult to strike the right balance between justice and expediency. 在公正与私利之间很难两全。 来自辞典例句

28 prudence   

n.谨慎，精明，节俭

参考例句：

• A lack of prudence may lead to financial problems.不够谨慎可能会导致财政上出现问题。
• The happy impute all their success to prudence or merit.幸运者都把他们的成功归因于谨慎或功德。

29 alienate   

vt.使疏远，离间；转让(财产等)

参考例句：

• His attempts to alienate the two friends failed because they had complete faith.他离间那两个朋友的企图失败了，因为他们彼此完全信任。
• We'd better not alienate ourselves from the colleagues.我们最好还是不要与同事们疏远。

30 explicitly   

ad.明确地，显然地

参考例句：

• The plan does not explicitly endorse the private ownership of land. 该计划没有明确地支持土地私有制。
• SARA amended section 113 to provide explicitly for a right to contribution. 《最高基金修正与再授权法案》修正了第123条，清楚地规定了分配权。 来自英汉非文学 - 环境法 - 环境法

31 divested   

v.剥夺( divest的过去式和过去分词 )；脱去（衣服）；2。从…取去…；1。（给某人）脱衣服

参考例句：

• He divested himself of his jacket. 他脱去了短上衣。
• He swiftly divested himself of his clothes. 他迅速脱掉衣服。 来自《简明英汉词典》

32 vigor   

n.活力，精力，元气

参考例句：

• The choir sang the words out with great vigor.合唱团以极大的热情唱出了歌词。
• She didn't want to be reminded of her beauty or her former vigor.现在，她不愿人们提起她昔日的美丽和以前的精力充沛。

33 tenor   

n.男高音（歌手），次中音（乐器），要旨，大意

参考例句：

• The tenor of his speech was that war would come.他讲话的大意是战争将要发生。
• The four parts in singing are soprano,alto,tenor and bass.唱歌的四个声部是女高音、女低音、男高音和男低音。

34 pointed   

adj.尖的，直截了当的

参考例句：

• He gave me a very sharp pointed pencil.他给我一支削得非常尖的铅笔。
• She wished to show Mrs.John Dashwood by this pointed invitation to her brother.她想通过对达茨伍德夫人提出直截了当的邀请向她的哥哥表示出来。

35 improper   

adj.不适当的，不合适的，不正确的，不合礼仪的

参考例句：

• Short trousers are improper at a dance.舞会上穿短裤不成体统。
• Laughing and joking are improper at a funeral.葬礼时大笑和开玩笑是不合适的。

36 interpretation   

n.解释，说明，描述；艺术处理

参考例句：

• His statement admits of one interpretation only.他的话只有一种解释。
• Analysis and interpretation is a very personal thing.分析与说明是个很主观的事情。

37 justifies   

证明…有理( justify的第三人称单数 )； 为…辩护； 对…作出解释； 为…辩解（或辩护）

参考例句：

• Their frequency of use both justifies and requires the memorization. 频繁的使用需要记忆，也促进了记忆。 来自About Face 3交互设计精髓
• In my judgement the present end justifies the means. 照我的意见，只要目的正当，手段是可以不计较的。