EEMAEKS ON THE GOVERNMENT TAX. 121 
compact ; that of the benefits to be derived from the 
government, each State and the citizens of each State 
should be entitled to equal participation ; and that of the 
burdens of government, each State should bear its just 
proportion. Tbey also intended that if an immunity were 
allowed to the people of one State, the people of all the 
States should be allowed the same or a like immunity. 
In proof of this, we invite attention to a few clauses of the 
Constitution : 
1. " We the people of the United States, in order to 
foiTO a more perfect Union, establish justice, insure the 
pubHc tranquillity, and to secure the blessings of liberty to 
ourselves and posterity, do ordain and establish this 
Constitution." 
Is the taxing of cotton, produced only in the South, 
while the agricultural productions of the North are not 
taxed at all, doing equal justice, and calculated " to insure 
domestic tranquillity " ? 
2. "Representatives and direct taxes shall be appor- 
tioned among the several States, which may be included 
within this Union, according to their respective numbers." 
The British Government levied a tax upon the colonies, 
while they were excluded from representation in Parlia- 
ment. In opposition to this injustice, and in defence of 
the great principle that taxation and representation should 
go together, the Revolutionary War was fought. With a 
view to prevent this abuse of power on the part of Congress, 
in reference to " the several States of the Union;' and to 
secure equal justice in the levy of taxes, the last-quoted 
clause was inserted. 
From the fact that the right of representation and the 
power of direct taxation are coupled together in the last- 
quoted clause, it is obvious that the intention of its. 
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