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Subject Area: Economics
Subject Area: Political Theory

GALLATIN TO JEFFERSON. - Albert Gallatin, The Writings of Albert Gallatin, vol. 1 [1879]

Edition used:

The Writings of Albert Gallatin, ed. Henry Adams (Philadelphia: J.B. Lippincott, 1879). 3 vols.

Part of: The Writings of Albert Gallatin, 3 vols.

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GALLATIN TO JEFFERSON.

Treasury Department, 6th January, 1806.

Dear Sir,—

I enclose three letters from the supervisor of South Carolina, which relate in part to a bill of injunction filed against him, at the instance, as I understand, of William Smith, the former member of Congress, for the purpose of stopping all proceedings in the collection of the direct tax. I have marked in each letter the paragraphs which relate to that subject.

This is quite a new proceeding. What Judge Bee will do, no person can foresee. But if a district judge can, on motion of individuals, grant an injunction or issue any other process forbidding generally a supervisor or collector to proceed in the execution of his duties, the whole of our revenue, impost as well as any other, is at the mercy of any evil-disposed and unprincipled or wrong-headed judge. The novelty of the attempt induced me to wait for the Attorney-General. Something, however, must be done. As a part of the last letter of the supervisor embraces some propositions to amend the law, I may send it to some committee, and in that way bring the subject under the notice of Congress.

But must the district attorney be instructed how to proceed? and if the judge shall grant the injunction, must the supervisor obey it and cease to collect? Those are questions on which I request the favor of your opinion, if you do not think it proper to give any positive directions.

Very respectfully, your obedient servant.

I enclose copy of my answer to the first letter of the supervisor, of 14th July, so far as relates to that point. The two last, of 27th October and 19th December, are yet unanswered on that point.