The Problem of Concurrent Taxation
by
The following speech by Patrick Henry was delivered to the Virginia ratifying
convention, June 5, 1788.
I never will give up the power of direct taxation but for a scourge. I am
willing to give it conditionally; that is, after non-compliance with
requisitions. I will do more, sir, and what I hope will convince the most
skeptical man that I am a lover of the American Union—that, in case Virginia
shall not make punctual payment, the control of our custom-houses, and the whole
regulation of trade, shall be given to Congress, and that Virginia shall depend
on Congress even for passports, till Virginia shall have paid the last farthing,
and furnished the last soldier. Nay, sir, there is another alternative to which
I would consent; even that they should strike us out of the Union, and take away
from us all federal privileges, till we comply with federal requisitions: but
let it depend upon our own pleasure to pay our money in the most easy manner for
our people. Were all the states, more terrible than the mother country, to join
against us, I hope Virginia could defend herself; but, sir, the dissolution of
the Union is most abhorrent to my mind. The first thing I have at heart is
American liberty; the second thing is American union; and I hope the people of
Virginia will endeavor to preserve that union. The increasing population of the
Southern States is far greater than that of New England; consequently, in a
short time, they will be far more numerous than the people of that country.
Consider this, and you will find this state more particularly interested to
support American liberty, and not bind our posterity by an improvident
relinquishment of our rights. I would give the best security for a punctual
compliance with requisitions; but I beseech gentlemen, at all hazards, not to
give up this unlimited power of taxation.…
In this scheme of energetic government, the people will find two sets of
taxgatherers—the state and the federal sheriffs. This, it seems to me, will
produce such dreadful oppression as the people cannot possibly bear. The federal
sheriff may commit what oppression, make what distresses, he pleases, and ruin
you with impunity; for how are you to tie his hands? Have you any sufficiently
decided means of preventing him from sucking your blood by speculations,
commissions, and fees? Thus thousands of your people will be most shamefully
robbed: our state sheriffs, those unfeeling blood-suckers, have, under the
watchful eye of our legislature, committed the most horrid and barbarous ravages
on our people. It has required the most constant vigilance of the legislature to
keep them from totally ruining the people; a repeated succession of laws has
been made to suppress their iniquitous speculations and cruel extortions; and as
often has their nefarious ingenuity devised methods of evading the force of
those laws: in the struggle they have generally triumphed over the legislature.
It is a fact that lands have been sold for five shillings, which were worth one
hundred pounds: if sheriffs, thus immediately under the eye of our state
legislature and judiciary, have dared to commit these outrages, what would they
not have done if their masters had been at Philadelphia or New York? If they
perpetrate the most unwarrantable outrage on your person or property, you cannot
get redress on this side of Philadelphia or New York; and how can you get it
there? If your domestic avocations could permit you to go thither, there you
must appeal to judges sworn to support this Constitution, in opposition to that
of any state, and who may also be inclined to favor their own officers. When
these harpies are aided by excisemen, who may search, at any time, your houses,
and most secret recesses, will the people bear it? If you think so, you differ
from me. Where I thought there was a possibility of such mischiefs, I would
grant power with a niggardly hand; and here there is a strong probability that
these oppressions shall actually happen. I may be told that it is safe to err on
that side, because such regulations may be made by Congress as shall restrain
these officers, and because laws are made by our representatives, and judged by
righteous judges: but, Sir, as these regulations may be made, so they may not;
and many reasons there are to induce a belief that they will not, I shall
therefore be an infidel on that point till the day of my death.