tain all that can be of importance to nautical astronomy, but in other respects they have each an individual character, and are devoted to such special service to astronomy as each can best render. Thus the Connaissance des Temps has always been the vehicle for the publication of some of the most valuable papers of the French astronomers. One of the objects of the Prussian Almanac, the Berlin Jahrbuch, was "to obtain a repertory for all observations, information, remarks, and treatises connected with astronomical science." The Milan Ephemeris contains many valuable observations and papers of the Italian astronomers. The American Ephemeris has already published valuable papers, two of great practical importance in navigation, and another of great use to astronomers in facilitating the computation of planetary perturbations. Even the nautical part of the Almanac requires, in one respect, different tables for different nations. For although the subject of the tides is an astronomical problem, yet geographical data are necessary to render accurate predictions possible. From the times of the occurrence of high tides, as given in the British Almanac for British ports, only approximate predictions can be made for the American Atlantic coast, while the tides on the Pacific coast are quite distinct and peculiar. Tide-tables have accordingly been prepared, for the use of navigators, from the Coast Survey observations, by Professor A. D. Bache, the Superintendent. These are prepared for the principal ports on our Atlantic and Pacific seaboards, and published with directions for their use in the nautical part of the Almanac.

To support the publication of works like these, which are not only of great scientific value, but of material importance to the useful arts and industries, ought to be regarded not merely as creditable to the government, but as a peculiarly incumbent duty; since a public patronage is especially demanded for the furtherance of such enterprises as cannot command the resources of individuals by the inducements of profit or honor, but which are none the less important to the uses of life and the advancement of civilization. And in the performance of this duty the government ought to consider, beside the immediate wants of the public service, those ultimate utilities of science to the welfare of mankind, of which the history of Astronomy affords so signal an example.

In one respect our American life has been changed by the war, and made to resemble that of the nations of Europe; we have become, in less than four years, a people heavily indebted and heavily taxed. Four years of civil war have imposed on us almost as great a burden as twenty-five years of war against France, Bonaparte, and democracy did upon England. Unlike England, we expect to pay both principal and interest of our debt, so large are the resources afforded by our vast territory and the intelligent energy of our people. Meanwhile, however, the pressure will be felt by every one. Everything we use or consume must pay its quota. Obviously, therefore, an object of taxation less burdensome than any other is at this time a thing to be desired.

Such are exports of our own growth and manufacture, more especially of raw material. A tax on these would be paid by the foreign consumer. A moderate tax would scarcely check exportation; and one that had this effect would, by lowering the price at home, encourage our own manufactures. These advantages have not escaped the notice of our men of business. The expediency of a tax on exports is generally admitted. That it would add largely to the revenue, without pressing injuriously upon any interest, no one doubts; but every one seems to take it for granted that such a tax is forbidden by the Constitution. At the last session of Congress a proposition was introduced that the Constitution be amended to permit a tax upon exports.

Is any amendment necessary? The clause in the Constitution relating to this subject is as follows: "No tax or duty shall be laid on articles exported from any State." Do these words mean that no tax or duty shall be laid upon exports at all? Clearly not. The plain meaning of the clause is, that no tax or duty shall be laid on articles exported from any one or any single State. The addition of either of these words would only render the language more emphatic. They are not necessary to express the sense, which we shall endeavor to show harmonizes with the combination of federal and national,

or local and central power, which is the distinguishing feature of our government, and also with other provisions of the Constitution relating to the power of taxation.

There are certain maxims of moral and political science which, as Mr. Hamilton says in the Federalist, No. 31, "are, like the axioms of mathematics, self-evident, and carry conviction to every mind without the aid of argument. Of such are the truths that the means should be proportioned to the end; that every power ought to be commensurate with its object; that there ought to be no limitation of a power destined to effect a purpose which is in itself incapable of limitation." As the command of money is necessary for all the operations of government, necessary, therefore, for the honor, safety, independence, and existence of a nation,- every government must have unlimited power over all the resources of the people, because all may be required to accomplish its objects. This may therefore be stated as a natural and universal law of every political society; and any constitution by which that power is restricted is so far defective.

Every American citizen lives under two governments, State and Federal; the former possessing power for State purposes only, the latter for National purposes only, and each supreme within its sphere. The sphere of local or State power is the good of the State; the sphere of central or Federal power is the good of the whole country. Central power, charged with duty to the whole, cannot use the power of the whole for the exclusive benefit of a part. Local power, confined to local objects, cannot use the power of a part for the benefit of the whole. Congress cannot tax the whole country for the exclusive advantage of Ohio. Ohio cannot tax the people of Ohio for the advantage of all the other States.

If revenue drawn from the whole may not be appropriated to a part, it follows that what is intended for the use of the whole must be drawn from the whole, and not from a part. In other words, that, as the Federal government ought to exercise the power to impose taxes only for national purposes, so those taxes should be laid upon the whole nation, and not on a part of it, that all may bear a just share of the burden.

These are plain and simple principles necessarily implied

from the relation of central to local power, which distinguishes our government; and they are therefore provided for in the Constitution, which is the written plan of that government. The power to tax is granted in the fullest manner; but at the same time the Constitution directs that it shall be exercised for the good of the whole nation, not of a part, and that the taxes shall be laid, not on a part, but on the whole. Such is the obvious meaning of the following clauses, which are all that relate to the subject.

Art. 1, Sect. 8. "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."

Sect. 9. "No capitation or other direct tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken," for the purpose of ascertaining the population of each State, according to which it is provided, in Sect. 2, that "representatives and direct taxes are to be apportioned." And lastly,-"No tax or duty shall be laid on articles exported from any State."

Here, then, we find the principles above mentioned applied. The power of laying taxes is granted for the advantage of the whole country, "the common defence and general welfare of the United States," and the taxes must be drawn from the resources of the whole country. Direct taxes are to be apportioned according to the population of the several States; "duties, imposts, and excises," that is to say, internal taxes and customs, or duties on imports, "shall be uniform throughout the United States." Duties on exports ought to be uniform also. The productions of one part of the country ought not to be taxed, and those of other parts exempt. It would not be just to tax the cotton or rice or tobacco of the South, and let the grain and lumber and fish of the North go free. How is this uniformity secured? By forbidding Congress to tax the exports of " any State," or, by parity of reasoning, of any section or region. of the country, whilst others remain untaxed. Such is the plain meaning of the words used," any State." These words cannot, without violence, be construed to mean a prohi

bition on Congress to tax exports at all. The presumption is in favor of the unlimited power to tax,-a power necessarily possessed by all governments, and granted by the Constitution. The presumption is also in favor of the restriction imposed, agreeing as it does with the ruling principle of our peculiar system, and with other provisions of like nature in the Constitution.

This construction of the clause in question is supported by the fact that it was adopted by the Convention instead of another clause offered by Mr. Pinckney of South Carolina, viz.: "No tax shall be laid on articles exported from the States." The Southern States, dependent almost exclusively on the export of the peculiar products of their soil, demanded that all exports should be exempt from taxation. They argued that, unless this were granted, the commercial States of the North might subject them to an unequal and oppressive burden, and injure or destroy the sources of their wealth. The proposition above mentioned is contained in a plan of a constitution presented by Mr. Pinckney, at the opening of the Convention, May 29, 1787. Certain resolutions intended to express the general principles on which the future government was to be founded were submitted at the same time by Mr. Randolph and Mr. Patterson. These were discussed till June 20th, and the result was the passing of nineteen resolutions, also declaratory of general principles. These were debated till July 26th, when twenty-three resolutions growing out of that debate, and containing a rough sketch of the proposed government and a statement of its ruling principles, were referred, together with Mr. Pinckney's plan, to a committee of detail, with instructions to report a constitution.

Accordingly, on the 6th of August, the draft of a constitution was submitted to the Convention. Art. 7, Sect. 4, is in these words: "No tax or duty shall be laid by the Legislature on articles exported from any State, nor on the migration or importation of such persons as the several States may think proper to permit; nor shall such migration or importation be prohibited." It would seem from this that the proposal of Mr. Pinckney to prohibit taxes on exports generally had been rejected by this committee. One would infer from the substi