The more intelligent adversaries of the new Constitution admit the force of this reasoning; but they qualify their admission by a distinction between… - Alexander Hamilton

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The more intelligent adversaries of the new Constitution admit the force of this reasoning; but they qualify their admission by a distinction between what they call internal and external taxation. The former they would reserve to the State governments; the latter, which they explain into commercial imposts, or rather duties on imported articles, they declare themselves willing to concede to the federal head. This distinction, however, would violate the maxim of good sense and sound policy, which dictates that every power ought to be in proportion to its object; and would still leave the general government in a kind of tutelage to the State governments, inconsistent with every idea of vigor or efficiency.