and every man sees, that the only alternative is a
repeal of the laws throughout the whole Union, or
their execution in Carolina as well as elsewhere.
And this repeal is demanded because a single State
interposes her veto, and threatens resistance!
The result of the gentleman’s opinion, or rather
the very text of his doctrine, is, that no act of
Congress can bind all the States, the constitutionality
of which is not admitted by all; or, in other words,
that no single State is bound, against its own dissent,
by a law of imposts. This is precisely the evil
experienced under the old Confederation, and for remedy
of which this Constitution was adopted. The leading
object in establishing this government, an object
forced on the country by the condition of the times
and the absolute necessity of the law, was to give
to Congress power to lay and collect imposts without
the consent of particular States. The Revolutionary
debt remained unpaid; the national treasury was bankrupt;
the country was destitute of credit; Congress issued
its requisitions on the States, and the States neglected
them; there was no power of coercion but war, Congress
could not lay imposts, or other taxes, by its own
authority; the whole general government, therefore,
was little more than a name. The Articles of Confederation,
as to purposes of revenue and finance, were nearly
a dead letter. The country sought to escape from
this condition, at once feeble and disgraceful, by
constituting a government which should have power,
of itself, to lay duties and taxes, and to pay the
public debt, and provide for the general welfare;
and to lay these duties and taxes in all the States,
without asking the consent of the State governments.
This was the very power on which the new Constitution
was to depend for all its ability to do good; and
without it, it can be no government, now or at any
time. Yet, Sir, it is precisely against this
power, so absolutely indispensable to the very being
of the government, that South Carolina directs her
ordinance. She attacks the government in its authority
to raise revenue, the very main-spring of the whole
system; and if she succeed, every movement of that
system must inevitably cease. It is of no avail
that she declares that she does not resist the law
as a revenue law, but as a law for protecting manufactures.
It is a revenue law; it is the very law by force of
which the revenue is collected; if it be arrested
in any State, the revenue ceases in that State; it
is, in a word, the sole reliance of the government
for the means of maintaining itself and performing
its duties.