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Subject Area: Political Theory
Topic: The American Revolution and Constitution

JAY TO GOVERNOR BROWN. 1 - John Jay, The Correspondence and Public Papers of John Jay, vol. 4 (1794-1826) [1893]

Edition used:

The Correspondence and Public Papers of John Jay, ed. Henry P. Johnston, A.M. (New York: G.P. Putnam’s Sons, 1890-93). Vol. 4 (1794-1826).

Part of: The Correspondence and Public Papers of John Jay, 4 vols.

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JAY TO GOVERNOR BROWN.1

Bedford, 30th April, 1821.

Sir:

I have received, and thank you for, the interesting report of the joint committee of both houses of your Legislature, relative to certain proceedings of the Bank of the United States, which you were so obliging as to send me.

Controversies between the national and a state government, or any of their respective departments, are to be regretted. It is desirable that the one which occasioned this report, should be brought to an amicable and satisfactory termination; and that the limits which bound the authorities of the national and state governments be well ascertained and observed.

However extensive the constitutional power of a government to impose taxes may be, I think it should not be so exercised as to impede or discourage the lawful and useful industry and exertions of individuals. Hence, the prudence of taxing the products of beneficial labour, either mental or manual, appears to be at least questionable.

Whether taxation should extend only to property, or only to income, or to both, are points on which opinions have not been uniform. I am inclined to think, that both should not be taxed. If the first is preferred, then tax the land and stock of a farmer, but not his crops; tax his milch-cows, but not their milk, nor the butter and cheese made of it, whether the same be sent to market or consumed in his family. Tax the real and personal estate of a physician and a lawyer, but not the conjectural and varying profits they derive from the skilful and industrious exercise of their professions, etc., etc. On this and similar subjects, there will be different opinions. Our minds are probably as little alike as our features; and it is not uncommon for men of unquestionable talents and candour to take opposite sides of the same question; neither of them being culpable, both are entitled to allowances for the risk of committing mistakes, to which we are all more or less exposed. It is an agreeable circumstance that prosperity attends you; and permit me to add, that for its continuance and increase, you have the best wishes of, Sir,

Your obliged and obedient servant,

John Jay.

[1 ]Of Ohio.