e consumed in his own
family. The deficit is furnished by the great mass of the community,
which comprehends every individual of the nation.

From the logical distinction between the direct and in-direct taxation,
some emolument may result, I allow, to auditors of public accounts, &c.,
but to the people at large I deny that such a distinction (which by the
by is without a difference) can be productive of any practical
benefit. It ought not, therefore, to be admitted as a principle in the
constitution.

Besides this objection, the provision in question does not affect to
define, secure, or establish the right of citizenship. It consigns to
the caprice or discretion of the legislature the power of pronouncing
who shall, or shall not, exercise the functions of a citizen; and
this may be done effectually, either by the imposition of a _direct or
indirect_ tax, according to the selfish views of the legislators, or by
the mode of collecting the taxes so imposed.

Neither a tenant who occupies an extensive farm, nor a merchant or
manufacturer who may have embarked a large capital in their respective
pursuits, can ever, according to this system, attain the preemption
of a citizen. On the other hand, any upstart, who has, by succession
or management, got possession of a few acres of land or a miserable
tenement, may exultingly exercise the functions of a citizen, although
perhaps neither possesses a hundredth part of the worth or property of a
simple mechanic, nor contributes in any proportion to the exigencies of
the State.

The contempt in which the old government held mercantile pursuits, and
the obloquy that attached on merchants and manufacturers, contributed
not a little to its embarrassments, and its eventual subversion; and,
strange to tell, though the mischiefs arising from this mode of conduct
are so obvious, yet an article is proposed for your adoption which has a
manifest tendency to restore a defect inherent in the monarchy.

I shall now proceed to the second article of the same Title, with which
I shall conclude my remarks.

The second article says, "Every French soldier, who shall have served
one or more campaigns in the cause of liberty, is deemed a citizen
of the republic, without any respect or reference to other
qualifications."(1)

It would seem, that in this Article the Committee were desirous of
extricating themselves from a dilemma into which they had been plunged
by the preceding article. When