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The Jeffersonian cyclopedia;

a comprehensive collection of the views of Thomas Jefferson classified and arranged in alphabetical order under nine thousand titles relating to government, politics, law, education, political economy, finance, science, art, literature, religious freedom, morals, etc.;
  
  
  
  
  
  
  
  

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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)