horred even in England; and which was totally incompatible with the
spirit of liberty. The facility with which it might be extended to
other objects, was urged against its admission into the American
system; and declarations made against it by the congress of 1775, were
quoted in confirmation of the justice with which inherent vices were
ascribed to this mode of collecting taxes. So great was the hostility
manifested against it in some of the states, that the revenue officers
might be endangered from the fury of the people; and, in all, it would
increase a ferment which had been already extensively manifested.
Resolutions of Maryland, Virginia, and North Carolina, reprobating the
assumption, were referred to as unequivocal evidences of growing
dissatisfaction; and the last mentioned state had even expressed its
decided hostility to any law of excise. The legislature of North
Carolina had rejected with scorn, a proposal for taking an oath to
support the constitution of the United States; had refused to admit
persons sentenced to imprisonment under the laws of the United States
into their jails; and another circumstance was alluded to, but not
explained, which was said to exhibit a temper still more hostile to
the general government than either of those which had been stated.

When required to produce a system in lieu of that which they so much
execrated, the opponents of the bill alternately mentioned an
increased duty on imported articles generally, a particular duty on
molasses, a direct tax, a tax on salaries, pensions, and lawyers; a
duty on newspapers, and a stamp act.

The friends of the bill contended, that the reasons for believing the
existing revenue would be insufficient to meet the engagements of the
United States, were as satisfactory as the nature of the case would
admit, or as ought to be required. The estimates were founded on the
best data which were attainable, and the funds already provided, had
been calculated by the proper officer to pay the interest on that part
of the debt only for which they were pledged. Those estimates were
referred to as documents, from which it would be unsafe to depart.
They were also in possession of official statements, showing the
productiveness of the taxes from the time the revenue bill had been in
operation; and arguments were drawn from these, demonstrating the
danger to which the infant credit of the United States would be
exposed, by relying on the existing funds fo