University of Virginia Library

8284. TAXATION, Direct.—[continued].

I will add one question
to what I have said there [letter to Mr. Madison].
Would it not have been better to assign
to Congress exclusively the article 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 Edward Carrington. Washington ed. ii, 334. Ford ed., iv, 482.
(P. Dec. 1787)