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north america-2-第51部分

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th closed doors upon the nature of all treaties; and upon the conduct of the government as evinced in the nomination of the officers of State。  It also gives to the Senate a considerable control over the foreign relations of the government。  I believe that this power is often used; and that by it the influence of the Senate is raised much above that of the Lower House。  This influence is increased again by the advantage of that superior statecraft and political knowledge which the six years of the Senator gives him over the two years of the Representative。  The tried Representative; moreover; very frequently blossoms into a Senator but a Senator does not frequently fade into a Representative。  Such occasionally is the case; and it is not even unconstitutional for an ex…President to reappear in either House。  Mr。 Benton; after thirty years' service in the Senate; sat in the House of Representatives。  Mr。 Crittenden; who was returned as Senator by Kentucky; I think seven times; now sits in the Lower House; and John Quincy Adams appeared as a Representative from Massachusetts after he had filled the presidential chair。 And; moreover; the Senate of the United States is not debarred from an interference with money bills; as the House of Lords is debarred with us。  〃All bills for raising revenue;〃 says the seventh section of the first article of the Constitution; 〃shall originate with the House of Representatives; but the Senate may propose or concur with amendments as on other bills。〃  By this the Senate is enabled to have an authority in the money matters of the nation almost equal to that held by the Lower Housean authority quite sufficient to preserve to it the full influence of its other powers。  With us the House of Commons is altogether in the ascendant; because it holds and jealously keeps to itself the exclusive command of the public purse。 Congress can levy custom duties in the United States; and always has done so; hitherto the national revenue has been exclusively raised from custom duties。  It cannot levy duties on exports。  It can levy excise duties; and is now doing so; hitherto it has not done so。  It can levy direct taxes; such as an income tax and a property tax; it hitherto has not done so; but now must do so。  It must do so; I think I am justified in saying; but its power of doing this is so hampered by constitutional enactment; that it would seem that the Constitution as regards this heading must be altered before any scheme can be arranged by which a moderately just income tax can be levied and collected。  This difficulty I have already mentioned; but perhaps it will be well that I should endeavor to make the subject more plain。  It is specially declared: 〃That all duties; imposts; and excises shall be uniform throughout the united States。〃  And again: 〃That no capitation or other direct tax shall be laid; unless in proportion to the census or enumeration hereinbefore directed to be taken。〃  And again; in the words before quoted: 〃Representatives and direct taxes shall be apportioned among the several States which shall be included in this Union; according to their respective numbers。〃  By these repeated rules it has been intended to decree that the separate States shall bear direct taxation according to their population and the consequent number of their Representatives; and this intention has been made so clear that no direct taxation can be levied in opposition to it without an evident breach of the Constitution。  To explain the way in which this will work; I will name the two States of Rhode Island and Iowa as opposed to each other; and the two States of Massachusetts and Indiana as opposed to each other。  Rhode Island and Massachusetts are wealthy Atlantic States; containing; as regards enterprise and commercial success; the cream of the population of the United States。  Comparing them in the ratio of population; I believe that they are richer than any other States。  They return between them thirteen Representatives; Rhode Island sending two and Massachusetts eleven。  Iowa and Indiana also send thirteen Representatives; Iowa sending two; and being thus equal to Rhode Island; Indiana sending eleven; and being thus equal to Massachusetts。  Iowa and Indiana are Western States; and though I am not prepared to say that they are the poorest States of the Union; I can assert that they are exactly opposite in their circumstances to Rhode Island and Massachusetts。  The two Atlantic States of New England are old established; rich; and commercial。 The two Western States I have named are full of new immigrants; are comparatively poor; and are agricultural。  Nevertheless any direct taxation levied on those in the East and on those in the West must be equal in its weight。  Iowa must pay as much as Rhode Island; Indiana must pay as much as Massachusetts。  But Rhode Island and Massachusetts could pay; without the sacrifice of any comfort to its people; without any sensible suffering; an amount of direct taxation which would crush the States of Iowa and Indianawhich indeed no tax gatherer could collect out of those States。  Rhode Island and Massachusetts could with their ready money buy Iowa and Indiana; and yet the income tax to be collected from the poor States is to be the same in amount as that collected from the rich States。  Within each individual State the total amount of income tax or of other direct taxation to be levied from that State may be apportioned as the State may think fit; but an income tax of two per cent。 on Rhode Island would probably produce more than an income tax of ten per cent。 in Iowa; whereas Rhode Island could pay an income tax of ten per cent。 easier than could Iowa one of two per cent。 It would in fact appear that the Constitution as at present framed is fatal to all direct taxation。  Any law for the collection of direct taxation levied under the Constitution would produce internecine quarrel between the Western States and those which border on the Atlantic。  The Western States would not submit to the taxation。  The difficulty which one here feels is that which always attends an attempt at finality in political arrangements。  One would be inclined to say at once that the law should be altered; and that as the money required is for the purposes of the Union and for State purposes; such a change should be made as would enable Congress to levy an income tax on the general income of the nation。  But Congress cannot go beyond the Constitution。 It is true that the Constitution is not final; and that it contains an express article ordaining the manner in which it may be amended。 And perhaps I may as well explain here the manner in which this can be done; although by doing so I am departing from the order in which the Constitution is written。  It is not final; and amendments have been made to it。  But the making of such amendments is an operation so ponderous and troublesome that the difficulty attached to any such change envelops the Constitution with many of the troubles of finality。  With us there is nothing beyond an act of Parliament。  An act of Parliament with us cannot be unconstitutional。  But no such power has been confided to Congress; or to Congress and the President together。  No amendment of the Constitution can be made without the sanction of the State legislatures。  Congress may propose any amendments; as to the expediency of which two…thirds of both Houses shall be agreed; but before such amendments can be accepted they must be ratified by the legislatures of three…fourths of the States; or by conventions in three…fourths of the States; 〃as the one or the other mode of ratification may be proposed by Congress。〃  Or Congress; instead of proposing the amendments; may; on an application from the legislatures of two…thirds of the different States; call a convention for the proposing of them。  In which latter case the ratification by the different States must be made after the same fashion as that required in the former case。  I do not know that I have succeeded in making clearly intelligible the circumstances under which the Constitution can be amended; but I think I may have succeeded in explaining that those circumstances are difficult and tedious。  In a matter of taxation why should States agree to an alteration proposed with the very object of increasing their proportion of the national burden?  But unless such States will agreeunless Rhode Island; Massachusetts; and New York will consent to put their own necks into the yokedirect taxation cannot be levied on them in a manner available for national purposes。  I do believe that Rhode Island and Massachusetts at present possess a patriotism sufficient for such an act。  But the mode of doing the work will create disagreement; or at any rate; tedious delay and difficulty。  How shall the Constitution be constitutionally amended while one…third of the States are in revolt? In the eighth section of its first article the Constitution gives a list of the duties which Congress shall performof things; in short; which it shall do or shall have power to do: To raise taxes; to regulate commerce and the naturalization of citizens; to coin money; and protect it when coined; to establish postal communication; to make laws for defense of patents and copyrights; t
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