Forcible arguments were also drawn from the policy and the justice of multiplying the subjects of taxation, and diversifying them by a union of internal with external objects.
Neither would a direct tax be adviseable.

The experience of the world had proved, that a tax on consumption was less oppressive, and more productive, than a tax on either property or income.

Without discussing the principles on which the fact was founded, the fact itself was incontestable, that, by insensible means, much larger sums might be drawn from any class of men, than could be extracted from them by open and direct taxes.

To the latter system there were still other objections.

The difficulty of carrying it into operation, no census having yet been taken, would not be inconsiderable; and the expense of collection through a country thinly settled, would be enormous.