on all prizes and prize goods condemned in the Court of Admiralty of these United States as lawful prize.

3. "Also, to levy a duty of one-eighth of a dollar per bushel on all salt, imported as aforesaid, after the war; one-fifteenth of a dollar per gallon on all wines; one-thirtieth of a dollar per gallon on all rum and brandy; two-thirds of a dollar per one hundred and twelve pounds on all brown sugars; one dollar per one hundred and twelve pounds on all powdered, lump and clayed sugars, other than loaf sugars; one and one-third of a dollar per one hundred and twelve pounds on all loaf sugars; onethirtieth of a dollar per pound on all Bohea tea; and one-fifteenth of a dollar per pound on all finer India teas, imported as aforesaid, after

in addition to the five per cent. above-mentioned.

4. "Provided, that none of the said duties shall be applied to any other purpose than the discharge of the interest, or principal, of the debts which shall have been contracted on the faith of the United States, for supporting the present war, nor be continued for a longer term than twenty-five years : and provided, that the collectors of the said duties shall be appointed by the States within which their offices are to be respectively exercised, but when so appointed, shall be amenable to, and removable by, the United States, in Congress assembled, alone; and, in case any State shall not make such appointment within after notice given for that purpose, the appointment may then be made by the United States, in Congress assembled.

5. "That it be further recommended to the several

States to establish for a like term, not exceeding twenty-five years, and to appropriate to the discharge of the interest and principal of the debts which shall have been contracted on the faith of the United States, for supporting the present war, substantial and effectual revenues, of such a nature as they may respectively judge most convenient, to the amount of and in the

proportion following, viz:

The said revenues to be collected by persons appointed as aforesaid, but to be carried to the separate credit of the States within which they shall be collected, and be liquidated and adjusted among the States according to the quotas which may from time to time be allotted to them.

6. "That an annual account of the proceeds and application of the aforementioned revenues shall be made out and transmitted to the several States, distinguishing the proceeds of each of the specified articles, and the amount of the whole revenue received from each State.

7. "That none of the preceding resolutions shall take effect until all of them shall be acceded to by every State; after which accession, however, they shall be considered as forming a mutual compact among all the States, and shall be irrevocable by any one or more of them without the concurrence of the whole, or a majority, of the United States in Congress assembled.

8. "That, as a further means, as well of hastening the extinguishment of the debts as of establishing the harmony of the United States, it be recommended to

the States which have passed no acts towards complying with the resolutions of Congress of the sixth of September, and the tenth of October, 1780, relative to territorial cessions, to make the liberal cessions therein recommended; and to the States which may have passed acts complying with the said resolutions in part only, to revise and complete such compliance.

9. "That, in order to remove all objections against a retrospective application of the constitutional rule of apportioning to the several States the charges and expenses which shall have been supplied for the common defence or general welfare, it be recommended to them to enable Congress to make such equitable exceptions and abatements as the particular circumstances of the States, from time to time, during the war, may be found to require.

10. "That, conformably to the liberal principles on which these recommendations are founded, and with a view to a more amicable and complete adjustment of all accounts between the United States and individual States, all reasonable expenses which shall have been incurred by the States without the sanction of Congress, in their defence against, or attacks upon, British or savage enemies, either by sea or by land, and which shall be supported by satisfactory proofs, shall be considered as part of the common charges incident to the present war, and be allowed as such.

11. "That, as a more convenient and certain rule of ascertaining the proportions to be supplied by the States, respectively, to the common treasury, the following alteration, in the Articles of Confederation

and perpetual union between these States, be, and the same is hereby, agreed to in Congress; and the several States are advised to authorize their respective Delegates to subscribe and ratify the same, as part of the said instrument of union, in the words following, to wit:

"So much of the eighth of the Articles of Confederation and perpetual union between the thirteen States of America as is contained in the words following, to wit: "All charges of war, and all other expenses that shall be incurred for the common defence or general welfare, and allowed by the United States in Congress assembled, shall be defrayed out of a common treasury, which shall be supplied by the several States, in proportion to the value of all land within each State granted to, or surveyed for, any person, as such land, and the buildings and improvements thereon, shall be estimated according to such mode as the United States in Congress assembled shall, from time to time, direct and appoint,”—is hereby revoked and made void, and in place thereof it is declared and concluded, the same having been agreed to in a Congress of the United States, that all charges of war, and all other expenses that shall be incurred for the common defence or general welfare, and allowed by the United States in Congress assembled, shall be defrayed out of a common treasury, which shall be supplied by the several States in proportion to the number of inhabitants, of every age, sex, and condition, except Indians, not paying taxes in each State; which number shall be triennially taken and transmitted to the United States, in Congress assembled, in such mode as they shall

direct and appoint; provided, always, that in such numeration no persons shall be included who are bound to servitude for life, according to the laws of the State to which they belong, other than such as may be between the ages of* years.'"

MONDAY, MARCH 10TH.

The Committee, consisting of Mr. CARROLL, Mr. DYER, and Mr. MIFFLIN, to whom was referred the Report of the Committee on two paragraphs of a report of the Grand Committee, brought in a report; and the Report of the Committee being taken into consideration, and amended, so as to read as follows: "That such officers as are now in service, and shall continue therein to the end of the war, shall be entitled to receive the sum of five years' full pay, in money or securities, on interest at six per cent. per annum, at the option of Congress, instead of the half-pay promised for life, by the resolution of the twentyfirst of October, 1780; the said securities to be such as shall be given to the other creditors of the United States; provided that it be at the option of the lines of the respective States, and not of officers individually in those lines, to accept or refuse the same; that all officers who have retired from service upon

* In the draft, as laid before the Committee by the tenth paragraph, the word "reasonable" before the word "expenses" was not inserted; but to the paragraph was added, "provided that this allowance shall not be extended to any expenses which shall be declared, by nine votes in Congress, to be manifestly unreasonable." In other respects the original draft was unaltered, except that a former resolution of Congress, in the words of the ninth paragraph, was incorporated by the secretary before it went to the press.

VOL. I.-24*