proportion to his riches. He contends, however; that a direst lax, though jt would be obnoxious to the people, if coUe&ed by continental authority, would be acccptable, it" levied by the au thority of the states. When we advert to the funding fyftcms of the several slates, we shall find them less beneficial to the people than is imagined. The mode of issuing certificates for interest, jnd calling them in by a dircft tax, is injurous both to the credi tors and to the other citiaens. The creditor is heaviiy taxqd in order to pay himfelf ; money is taken from him in the fir ft instance 10 pay him the interest on his debt; the poorer part of the com- 4 rt)unity who are Unprovided with these certificates delay purcha sing them till they are prefled for their taxes, and then they are iupplicd at an enhanced rate by an accommodating fpcculator, or a friendly colle&or, who had previously bought them up for the puipofe; the creditor receives no benefit, the public derive no .advantage, the citizens are heavily taxed, and the fpcculatois get all the profit. The conftar.t fln&uation in their schemes of finance is another diftrcfling circumstance to the citizens In one feflion those who have purchased public property for which they are to pay in state paper, and which it becomcs their interest to depreciate, gain the ascendancy and carry mealures produ6live of that effect. In the next, the holders of the state oaper preponderate, and in their turn procure a system which will appreciate the paper. Thus the people are embarrassed and diftrelled by these speculations and contentions. The numerous tax collectors in the different states is another cause of expcnce and inconvenience to the citizens. A direst tax in every state would require, under state regulations, collc&ors, all of whom mull be paid by the people for their trou ble. There is another consequence reciting from dire£t taxes of a very fcrious nature -Individuals pre too apt to neglect making provision for their taxes in due fcafon; executions are iffaed a £atnft them,their property is levied upon and they have ultimatrly to pay poundage and constable fees, which sometimes amount to inore than the tax itfelf. All these grievances are remove dby re sorting to the import, and that species of revenue will alone be nearly competent to provide for the state debts, if aflumed by the union. Even (hould Congress resort to dircdt taxation 'and lome members from the fouthcrn states have exprefTed a predilettion for it) there is no doubt that it would be levied in a mode adapt ed to the particular habits and convenience of every state ; for by the constitution it is not required that taxes, like duties and excise Ihould be uniform; and as each ftete has its particular reprcfenta tion in this house, it is evident that the accommodation of the dif ferent parts of the union would be confultcd : It would also be levied with more economy under one system than under thirteen. The ceflion which the state of North-Carolina has made to the United States is said to contain a provision which is opposed to the aflumption : the provision referred to only relates to the final ad justment of the accounts between the individual states; for it re quires that in such adjustment the lands ceded,and the inhabitants belonging thereto, shall not be estimated in ascertaining the pro portion of North-Caroliua with the other states in the common expence occanoned by the war. An amendment proposed by that state to the constitution has also been expatiated on, as manifefting her aversion to this mca fure; it is rather extraordinary that this conftru&ion should be given to the amendment, when the house have been told that the idea of an aflumption was never contemplated in that slate; indeed it was improbable the citizens of that country should endeavor to guard against a measure, the bare portability of which had never occurred to them. An attentive examination of that amendment will prove that it evinces no such intention as has been attributed to it; as it relates expressly to all the states, it could not have had North-Carolina exclusively in view, nor was it dcfigned to guard against any interference with her state paper alone ; As it parti cularly relates to an interference by Congress or the judiciary, it an apprehension of some interference by the federal courts, which eould not be involved in a question of aflumption ; it is therefore evident that the true interpretation of that amendment is that the convention of that state were apprchcnfive of some in terpolation of the judicial courts of the United States, in enforcing payment of her state Cecurities. That it docs not relate to the question of aflumption is clear, hecaufe were it calculated to pre vent an aflumption, it would have said so in explicit terms, and declared that Congress should not pay her state debts; and because the genxleman from that state has informed the committee that they never dreamt of an aff'iinption. North-Carolina, is unwil ling that Congress should dittate to her how fhc should discharge her debt, but it does not appear that (he has any objection to Con gress afluming and paying it themfelvcs. Admit however the full force of the remark, and it would tend to restrain Congress from funding even the continental and fo reign-debt without the a (Tent oftwo thirds of the members pre sent in both hojjfes; for another amendment from that state re quires that no navigation law, or law regulating comuicrce should pass except in the above mode; and the funding fyftcm cannot go into operation without Inch laws. The gentleman however woirJd have no obje£lion; he fays, tr the assumption, provided security could be given that there woul d be a settlement of ihc accounts of the fcveraJ states, but there is no such proviso in the amend ment ; if it has in view theailumpuon, it is opposed t