consumption; the collection is eluded; and the
product to the treasury is not so great as when they are confined within
proper and moderate bounds. This forms a complete barrier against any
material oppression of the citizens by taxes of this class, and is
itself a natural limitation of the power of imposing them.

Impositions of this kind usually fall under the denomination of indirect
taxes, and must for a long time constitute the chief part of the revenue
raised in this country. Those of the direct kind, which principally
relate to land and buildings, may admit of a rule of apportionment.
Either the value of land, or the number of the people, may serve as a
standard. The state of agriculture and the populousness of a country
have been considered as nearly connected with each other. And, as a
rule, for the purpose intended, numbers, in the view of simplicity
and certainty, are entitled to a preference. In every country it is
a herculean task to obtain a valuation of the land; in a country
imperfectly settled and progressive in improvement, the difficulties
are increased almost to impracticability. The expense of an accurate
valuation is, in all situations, a formidable objection. In a branch of
taxation where no limits to the discretion of the government are to be
found in the nature of things, the establishment of a fixed rule, not
incompatible with the end, may be attended with fewer inconveniences
than to leave that discretion altogether at large.

PUBLIUS

FEDERALIST No. 22

The Same Subject Continued (Other Defects of the Present Confederation)

From the New York Packet. Friday, December 14, 1787.

HAMILTON

To the People of the State of New York:

IN ADDITION to the defects already enumerated in the existing federal
system, there are others of not less importance, which concur in
rendering it altogether unfit for the administration of the affairs of
the Union.

The want of a power to regulate commerce is by all parties allowed to
be of the number. The utility of such a power has been anticipated under
the first head of our inquiries; and for this reason, as well as from
the universal conviction entertained upon the subject, little need be
added in this place. It is indeed evident, on the most superficial view,
that there is no object, either as it respects the interests of trade or
finance, that more strongly demands a federal superintendence. The
want of it has already operated as a bar to the