122 EEMAKK8 ON THE GOVERNMENT TAX. 
framers was to prevent the wrong of taxation without 
representation (imposed on the colonies by the British 
Government) from being perpetrated by Congress on any 
of the States of the Union. And when a direct tax should 
be levied by Congress, it was provided that it should be 
apportioned among all the States in a ratio proportioned to 
the population ; and that no discriminating tax should be 
levied on one portion of the people, or on one State, or one 
section of the Union, and not on another. 
3. "The Congress shall have power to lay and collect 
taxes, duties, imposts, and excises, to pay the debts, and 
provide for the common defence and general welfare of the 
United States ; but all duties, imposts,, and excises, shall 
be uniform throughout the United States." 
This clause fully sustains my views on the preceding 
clause, by requiring all duties, imposts, and excises, to be 
UNIFORM THBOTJGHOUT the United States. 
4. " No tax or duty shall be laid on articles exported 
from any State." 
Cotton is almost wholly exported from the Southern 
States to find a market, and the above clause positively 
prohibits a tax on all articles that may be exported. 
5. " The citizens of each State shall be entitled to all 
privileges and immunities of citizens in the several States." 
That is, if under the Constitution the citizens of any 
State enjoy certain privileges, the citizens of all the States 
shall be entitled to enjoy the same. If the citizens of any 
State are allowed an immunity, the citizens of all the 
States shall be entitled to the same immunity. How could 
Congress, if they had any regard for the Constitution 
which they were sworn to support, in view of the two last- 
quoted clauses, levy this unjust tax upon an ^'a.rticle of 
export;' and grant an immimity from taxation to the agricul- 
