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8260. TARIFF, Direct taxation and.—

Would it not have been better [in the new
Federal Constitution] to assign to Congress
exclusively the articles of imposts for Federal
purposes, and to have left direct taxation exclusively
to the States? I should suppose the
former fund sufficient for all probable events,
aided by the land office.—
To E. Carrington. Washington ed. ii, 334. Ford ed., iv, 482.
(P. 1787)