1788/06/06

       James Madison, a former Delegate to the Constitutional Convention, at the Virgina Ratification Convention, seeks to reassure his colleagues that the federal government will be normally funded by indirect taxes (excises, tariffs, et. cetera) and by Direct taxes (income and property taxes) only during emergencies saying,

       If Virginia were separated from all the States, her power and authority would extend to all cases; in like manner, were all powers vested in the general government, it would be a consolidated government; but the powers of the Federal government are enumerated; it can only operate in certain cases: it has legislative powers on defined and limited objects, beyond which it cannot extend its jurisdiction.

       … Let us consider the most important of these reprobated powers; that of direct taxation is most generally objected to.  With respect to the exigencies of government, there is no question but the most easy mode of providing for them will be adopted.  When, therefore, direct taxes are not necessary, they will not be recurred to.  It can be of little advantage to those in power to raise money in a manner oppressive to the people.  To consult the conveniences of the people will cost them nothing, and in many respects will be advantageous to them.  Direct taxes will only be recurred to for great purposes.

       Madison also speaks on the necessity of civilian control of the military: “I believe there are more instances of the abridgement of the freedom of the people by gradual and silent encroachments of those in power than by violent and sudden usurpations.”

       [added 8/1/2026] Thanks to John Whitehead for this entry.

Articles of Confederation, Article XIII
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