James Moore Wayne

“ It is called a personal charge, to distinguish such a tax from the tax upon lands and tenements, which are enforced without any regard to the persons who are the owners. Taxes are never assessed, unless it be a capitation tax, upon persons, as persons, but upon them on account of their goods, and the profits made upon professions, trades and occupations. They are so imposed, because public revenue can only be supplied by assessments upon the goods of individuals-'comprehending under the word 'goods,' all the estate and effects which every one hath, of whatsoever sort they be ”

“ But the means employed by the government of the Union have no such security, nor is the right of a state to tax them sustained by the same theory.' The safeguard of the influence of the constituent over the representative, is as perfect a protection to the citizen who holds office under the government of the Union as to any other citizen. The court will remark, that all offices or posts of profit are required to be rated. ”

“ Congress has power to lay and collect taxes, duties, imposts, &c., and to regulate commerce with foreign nations and among the several states, and with the Indian tribes. Neither can be done, without legislation. A complicate machinery of forms, intruments and persons must be established; revenue districts were to be designated; collectors, naval officers, surveyors, inspectors, appraisers, weighers, measurers and gaugers must be employed; 'the better to secure the collection of duties on goods and on the tonnage of vessels,' revenue-cutters, and officers to command them, are necessary. ”

“ And as the exigencies of government cannot be limited, they prescribe no limits to the exercise of this right, resting confidently on the interest of the legislator, and on the influence of the constituents over their representative, to guard them against its abuse. ”