Page images
PDF
EPUB
[blocks in formation]

America forty per cent. cheaper during this Spring than in last Fall. Twenty-five per cent. discount had been given for ready money, and fifteen per cent. for a good bill on London at six months. These facts he knew. He rejoiced to think that the product of the excise now before the House would go to the destruction of the National Debt. He wished for a committee to report what had been done already in the matter of ways and means. He said that England would be glad to give credit to America, as she was at war with France, and her commerce had thence become so

uncertain.

Mr. FITZSIMONS said that, if the revenue of 1794 were equal to that of 1792, it would alter his ideas of the land tax.

Mr. MURRAY thought it best to strike out the resolution. The resolution did not specifically hold out the idea of a land tax; but it was well understood that a land tax was its object. Any gentleman might hereafter bring forward this object, which was both novel and complicated. It was of importance enough to deserve a separate bill, and a distinct discussion. His general impression was at present against a land tax, and his difficulties arose from, perhaps, the crudeness of the plans which he had yet heard. Certain it was, that, when we reflected on the various value of land, in different parts of the Union, the perpetual fluctuation arising from progressive improvement in this great object of industry, and clashing of landed interests from these considerations, we shall find that there will be great difficulty in organizing this tax. By voting to strike out the resolution at present, we do not ultimately abandon a view of this object-the taxes already agreed to may be immediately formed into shape by a bill-we shall accelerate the public business, and not necessarily give up this tax. At present, he was against the tax on land, but would not say how he should be, if a system could be suggested that would remove the difficulties he at present foresaw.

Mr. W. SMITH differed from Mr. S. SMITH. There would be a deficiency of at least two hundred thousand dollars this year. Revenue would diminish for imports. It would diminish for exports. The expenses of individuals also would diminish. It had been recommended that we should not go into the land tax at present, on account of the difficulty of ascertaining it. He thought this a proper reason for going into it, that gentlemen might have an opening view of the subject, and be preparing their minds for its final discussion at some future period.

On dividing the Committee, on the motion for striking out this clause for a land tax, seventy gentlemen rose. The nays were not counted. So the motion was carried.

Mr. GILES moved to strike out the following resolution in the report of the Committee of Ways and Means:

"Resolved, That, after the day of, every person keeping a carriage for the conveying of persons for their own use, shall notify the same at some office, which may be designated for the purpose, and shall pay

[MAY, 1794.

annually, for a coach, ten dollars; for a chariot, eight; for any other four-wheeled carriage, six; for a chaise or With an addition of other two-wheeled carriage, two. one-fourth, where two carriages shall be kept by one person; of one-third, where three carriages shall be kept by one person; and of one-half, where more than three carriages are kept by the same person:"

On dividing the Committee, there were for the motion 33, against it 44.

Mr. W. SMITH next moved that the last paragraph of this resolution, charging an additional duty where two carriages are kept, should be struck

out.

Mr. NICHOLAS. Mr. LYMAN, and Mr. SMILIE, were for letting the clause stand.

Mr. S. SMITH was for striking out the clause. He disliked the tax. In some States, there were no carriages at all. It had been noticed, on a former day, that there were none in Vermont or Kentucky. The members of these States were, therefore, voting for a tax on their sister States which they were not to pay a share of themselves. This was one objection to the matter. Besides, this was a tax on population. A young man (said Mr. S.) gets a wife and a carriage to drive her to church in. You tax him. In due time, he has a number of children, and must have a second carriage for giving them an airing. You tax him. Thus, sir, you tax a person for doing you the greatest service that can be done you-for peopling your country.

Mr. AMES said it had been proved by the information from some gentlemen that, in the Southern States, a carriage was not always a mark of wealth, but that it was a necessary article. He was for striking out the clause.

Mr. W. SMITH ridiculed the paragraph altogether, in very pointed terms. If we are to tax a second carriage, we may as well tax a second glass of whiskey, a second bottle of Madeira, a second hundred acres of land that any man possessed, a second looking-glass in his house, a second pinch of snuff, or a second quid of tobacco.

His motion for striking out the clause was carried-ayes 40, noes 33.

Mr. MACON laid on the table a resolution for an excise upon porter, beer, and cider. He had no long arguments to advance on this head. He should state, as it arose in his mind, a clear principle of justice that dictated this resolution. In the Southern States, cider, during a great part of the year, would not keep. It was therefore distilled into brandy, and paid a duty. But it was not equitable that some parts of the Union should have cider and malt liquors, all round the year, duty free, while others paid a duty for almost all the liquor which they made use of. He would likewise move to repeal the tax on brandy made from cider, that, when the cider itself had paid a duty, it might not be overloaded by a second excise. His idea was very plain. If it could be accomplished, without much opposition, he was satisfied. If otherwise, he should, on this, as on all former occasions, submit, with respectful silence, to the sentiments of the majority.

The Committee rose, and the House adjourned.

MAY, 1794.]

WEDNESDAY, May 7.

[blocks in formation]

Mr. NICHOLAS approved of the resolution. To The bill sent from the Senate, entitled "An obviate the charge of inconsistency, he thought act for the remission of the duties on eleven hogs-it better to bring a general excise on the people at heads of coffee, which had been destroyed by fire," once, and try whether they would submit to it, or was read the third time and passed. not, than to endeavor to bring it on them by imperceptible degrees.

The House, according to the order of the day, resolved itself into a Committee of the Whole House on the bill sent from the Senate, entitled "An act to erect a light-house on the head-land of Cape Hatteras, and a lighted beacon on Ocracock Island, in the State of North Carolina ;" and, after some time spent therein, Mr. SPEAKER resumed the Chair, and Mr. PARKER reported that the Committee had had the said bill under consideration, and made several amendments thereto; which he delivered in at the Clerk's table, where the same were severally twice read, and agreed to by the House.

Ordered, That the said bill, with the amendments, be read the third time to-morrow.

[ocr errors]

A message from the Senate informed the House that the Senate have passed the bill, entitled "An act supplementary to An act to provide for the defence of certain ports and harbors in the United States," with an amendment; to which they de

sire the concurrence of this House.

THE PUBLIC CREDIT.

The House again resolved itself into a Committee of the Whole House on the report of the committee appointed to inquire whether any, or what, further or other revenues are necessary for the support of the public credit; and, if further revenues are necessary, to report the ways and

means.

The Committee then took into consideration the resolutions of Mr. MACON.

be

The first of which was that a duty of laid upon every gallon of malt beer and porter made in the United States.

It was negatived by a majority of 44 against 28. Mr. CLARK said, that if this resolution had passed, he would have laid some new ones on the table, for the taxing of negroes and twenty other things.

The second resolution was, that a duty of be laid upon every gallon of beer or porter imported into the United States.

Mr. SEDGWICK said that there was already a duty upon it amounting to a prohibition; and little or none, unless when smuggled, came into the country.

Mr. S. SMITH was persuaded that the gentleman was mistaken. Vast quantities of London porter were sold in America.

Mr. MACON said that, as the first resolution for excising malt liquors was rejected, he considered the second as falling of course.

Mr. KITTERA. The present tax was evidently impracticable. We had been told [by Mr. NICHOLAS] that Massachusetts made rum for all the rest of the States. Another State manufactures peach brandy; so the one may serve as a balance against the other. A gentleman from Pennsylvania [Mr. SMILIE] had repeatedly told the House, that the tax on spirits was unpopular. It was not so in that part of the country (the district of Lancaster) which he had the honor of representing; nor did he believe that it was unpopular in general. The excise on cider never can be carried into execution. We have been told that every family in Virginia make their own. It is vain to hope that any man will be brought to levy the excise upon himself; in what way then are we to collect this tax, in case it were possible that the resolution should pass the House? We must import collectors, and we shall need almost as many as we have of landholders; as there is commonly a distillery in every apple orchard of Virginia. Viewing the whole resolution as one that must end in nothing, he wished to get rid of it as quickly as possible. Mr. SMILIE declared that the tax was unpopular in the country.

Mr. FINDLEY entered into the general consequences of an excise, which were, he was convinced, of a most destructive nature.

Mr. KITTERA replied, that this excise was not unpopular in the Lancaster district, a fact of which he must be permitted to say, that he had the best opportunities of judging. He believed that the excise was chiefly disliked on the Western frontier of the country, where the people were many of them emigrants, and who never had been accustomed before to a tax of this sort; but it was far from being disapproved in other parts of the State.

Mr. CLARK asked what the motion before the Committee was?

It was read by the Chairman, and proposed that a duty of per gallon be laid on the cider manufactured in the United States.

Mr. CLARK then observed, that it was impossible to have conjectured, from the speeches of gentlemen, of what the motion before the Committee consisted. One [Mr. NICHOLAS] argues against all excise as oppressive; and that, the only way to make it universal was to bring it on by degrees. On this account, he votes for an excise upon cider. This is his logic. The gentleman behind me, said Mr. C., (referring to Mr. FINDLEY) is anThe third resolution was for laying a duty of other enemy to excise; and he would also vote for per gallon upon all cider manufactured in the this cider duty; only that he says his conscience United States, and the fourth, which was connect- won't let him. Mr. C. closed his speech by deed with and dependent upon it, was, for with-claring that such sort of arguments were entirely drawing, if the third resolution passed, all excise beyond his comprehension. duties now paid on distilling cider into brandy. Mr. MADISON was against all proposals of this

kind.

3d CoN.-22

Mr. SEDGWICK. After what has appeared this day, no man ought to be astonished at any political inconsistencies. Gentlemen in this very Com

H. OF. R.]

chusetts.

Public Credit.

Mr. S. SMITH Would have thought that this debate would have been proper enough had we been on the question of the repeal of excise laws. But as we are upon laying a tax on cider, he certainly thought this conversation should have been restricted more closely to that subject.

[MAY, 1794.

cents per bushel upon salt, the House divided, and
it was declared to be negatived by a majority of one
vote. Several members insisted that there was a
mistake in the numbering of the members, as one
gentleman had come into the House after the
SPEAKER had counted the votes in that part of the

been in the majority, requested that the question
might be taken over again, to avoid any thing like
an advantage. At last, after a long conversation,
it was agreed to take the vote of the House over
again, when there appeared for the resolution of
three cents per bushel on salt 41, against it 46.
The resolution for taxing carriages was then
read. It was moved to strike out the tax.
Mr. S. SMITH opposed the tax. If it was to
exist at all, it should be a tax on the making of
carriages, but this he did not approve either.

mittee, but a few days since, had voted against a tax on loaf sugar, to be collected from the proprietors of seventeen sugar-houses, and this because it would be oppressive to those on whom it was immediately to operate; and yet, those very gentlemen who had then felt and expressed such strong sensibility, were now rising for the exten-House where he sat. Several members, who had sion of the same species of oppression to almost every citizen of the United States. What, he asked, was the pretence for this apparent inconsistency? This very extraordinary reason was given for it. It would equalize the burden of excise in the different States. How is the fact? Massachusetts will perhaps contribute as much in excise on cider, as any State, certainly incomparably more than any to the South of this. What was her present proportion of contribution to the duties of excise? It was nearly two-fifths of the whole contribution of all the States. It Mr. MURRAY said, that he was sorry to differ in was considerably more than double what was paid opinion from his colleague; but he thought the by the State of Virginia, although the population tax on pleasure carriages a good one, in our preof that State was almost double to that of Massa-sent necessities. His colleague thought it would have been more analogous to the other articles brought forward by the Committee, if the tax were designed to operate on carriages to be made in future; but he would remark, that the tax long since passed on all stills in the United States operated as this was intended to do. He confessed that the terms in the Constitution, direct and indirect taxes, had never conveyed very distinct or definite ideas to his mind; yet it appeared, as if we were now called on to act under a clear perception of both modes. It was absolutely necessary to get a very clear understanding of these terms. After all he had heard he still saw much confusion in the definitions. The idea which the Convention entertained in requiring the use of the term direct tax to be apportioned agreeably to representation, must have been definite. They must have annexed to these terms a mode of operation, sensible, just, and equal. The only species of direct tax, agreeably to the rule in the Constitution, must be a tax on all taxable property in the Union. When a deficiency of revenue occurred, and a direct tax was thought of by Congress, he presumed the sum being ascertained, an apportionment would be made agreeably to the Constitutional rule, and each State, or the property of each State, taxed up to its apportionment. to a complete modification of this principle, he confessed he had not yet heard one suggested, and there would be a difficulty, he believed, in the attempt, that would long keep off direct taxation; at least, until public exigencies rose to a higher degree of necessity than at present existed. The motion to strike out this tax on coaches, is supported by the position that it is a direct tax; and being so, must, if it be carried, be modified agreeably to the rule in the Constitution. Either this position must be unfounded, or the Constitution must be construed to mean a mode of taxation unjust, unequal, and in its operation absurd. If this be a direct tax, you must apportion it. Connecticut would have nearly as much tax on her as the State of Maryland, since she has but one less in representation. He was informed that in

Mr. AMES observed, that there was not a single distillery of the kind referred to in Massachusetts, till after the excise law had been passed. They are at present numerous. It is strange that a manufacture should thrive so extremely under oppression, and that the more it was oppressed, the more it flourished. This statement, as to the distilleries of Massachusetts, demonstrated that the whole arguments about the bad effects of an excise were a mere delusion. The manufacturer is richer than he was before the excise was laid. Numerous objections had been advanced against it, from its ruinous consequences in another country, arising out of the privileges of excisemen, and their right of entering the dwelling houses of all people, at the most unseasonable hours. Every precaution had been adopted by the American Legislature, that they could devise, to prevent inconvenience to the citizens of the United States; and it was not fair to argue from the abuses in another country, which did not exist in our own.

The question was called for, and the resolution for an excise upon cider was rejected by a great majority.

A resolution was then laid on the table, for a duty of per ounce on all articles of silver, per cent., ad valorem, on articles of plated ware manufactured in the United States. The question on this resolution was taken immediately and lost.

On a motion by Mr. SEDGWICK, the Committee then rose, and the Chairman reported progress. After the report had been read by the Clerk, it was moved that the House consider the report of the Committee, and agreed to.

On the resolution being put, as to a duty of three

As

[blocks in formation]

the whole State of Connecticut there were but two coaches; thus then, the owner or owners of these two coaches would pay as large a sum as all the owners of coaches in Maryland would pay The extreme inequality would show the injustice of such a tax, and of course the Constitution could not be construed to carry such a meaning; but he could not exactly see the difference between this principle of a tax on a coach and that of a tax on a still, as far as a difference of the principles of taxation was drawn from the Constitution. The still and the coach are things of use; the argument that the tax on stills was an indirect one, would equally prove the tax on coaches such. It was a matter of choice with the holder of both, to own them and to use them so as to draw back the tax, by making the use pay the tax in both cases. The spirit, if not consumed by the distiller, is paid by the consumer; and the coach, if hired, levies the tax on those who hire it. Where the division of labor and ingenuity is made, it is true that distilling is a distinct profession; but in many parts of the country the farmer, who has an orchard, distils his own fruit, and if a man of extensive hospitality consumes the whole of what he makes, his still and his coach are in the same situation as far as either is an object of Constitutional taxation. The extreme hardship and injustice that would attend the construction of the Constitution contended for, was convincing with him, that this tax could not be considered as a direct one. He believed the minds of gentlemen, who undertook to construe those indefinite terms direct and indirect taxes as referrible to coaches and stills, were confused by the substantial difference that there appeared to be in the mode in which each was an instrument of ability; but the difference in the mode in which each was instrumental to profit or convenience, created no distinction as to the class of taxes under which each or either of them was to be referred by the Constitution. Besides, coaches and all those splendid vehicles, were evidences of a certain degree of property, as the gentleman from Massachusetts, [Mr. AMES,] had justly remarked; and, in a moment like this, when we are hunting through all the recesses of revenue which, at any time we had been accustomed to think of, it would be impolitic to tax the humble line of enjoyment and leave the more elevated one free.

Mr. S. SMITH said, that there was a difference, and a very great one, between a tax on stills and one on coaches. He himself had stills; but he had made no use of them for some years, and of consequence, they cost him nothing. But he must pay for his coach, whether it stood in the yard all the year round or not.

After a long debate on the nature of these taxes. the Committee rose, and reported the following resolutions to the House:

"1st. Resolved. That, from and after the day of next, there be levied, collected, and paid, upon the following articles imported into the United States, in ships or vessels of the United States, with an addition of one-tenth per cent. on like articles imported in any other ships or vessels, the several duties hereinafter

[H. OF R.

mentioned, over and above the duties now paid, to be
levied, collected, and paid, in the same manner, by the
same officers, subject to the same penalties, and entitled
entitled to, viz:
to drawbacks, as the same articles are now subject and

On boots, per pair, 25 cents.

clogs and goloshoes, per pair, 5 cents.
On shoes and slippers for men and women, and on

On shoes and slippers for children, per pair, 3 cents. On millinery ready made, artificial flowers, feathers, and other ornaments for womens' head dresses, and on dolls dressed and undressed, 5 per cent. ad valorem.

On cast, slit, and rolled iron, and, generally, on all manufactures of iron, steel, tin, pewter, copper, brass, or of which either of those metals is the article of chief value, not being otherwise particularly enumerated, (brass and iron wire, locks, hinges, hoes, anvils, and vices, excepted,) 5 per cent. ad valorem.

On carpets and carpeting, 5 per cent. ad valorem. On leather tanned or tawed, and, generally, all manufactures of leather, or of which leather is the article of chief value, not particularly otherwise enumerated, 5 per cent. ad valorem.

On medicinal drugs, except those commonly used in dying; on mats and floor-cloths; on hats, caps, and bonnets, of every sort, for women; on gloves, mittens, knee,) 5 per cent. ad valorem. stockings, fans, buttons of every kind, buckles (shoe and

On sheathing and cartridge paper, 5 per cent. ad valorem.

On all powders, pastes, balls, balsams, ointments, oils, waters, washes, tinctures, essences, or other preparations or compositions commonly called sweet scents or odours, perfumes or cosmetics, and on all dentifrices, powders, or preparations for the teeth or gums, 5 per cent. ad valorem.

On gold, silver, or plated wares, gold and silver lace, jewelry, and paste work, clocks and watches, and the parts of either, 5 per cent. ad valorem.

On groceries, to wit: cinnamon, cloves, mace, nutmegs, ginger, anniseed, currants, dates, prunes, raisins, sugar candy, oranges, lemons, limes, and, generally, all fruits and comfits, olives, capers, pickles of every sort, oil, and mustard in flour, 5 per cent. ad valorem. tables, mortars, and other stone, and, generally, all stone On all marble, slate, or other stone; on bricks, tiles, and earthenware, 5 per cent. ad valorem.

On cabinet wares, and all manufactures of wood, or of which wood is the material of chief value, 5 per cent. ad valorem.

On carriages, and parts of carriages, 44 per cent.
On all manufactures of cotton or linen, or of muslin;
of cotton and linen, or of which cotton or linen is the
material of chief value, being printed, stained, or co-
lored, 24 per cent.

On all goods, wares, and merchandise, which now
pay a duty of 7 per cent. an addition of per cent.
On coffee, per pound, 1 cent.
On cocoa, per pound, 2 cents.
On cheese, per pound, 3 cents.

States, employed in foreign trade, 6 cents per ton.
On the tonnage of ships or vessels of the United
On all foreign ships or vessels, 25 cents per ton.
"2d. Resolved, That after the-
day of
every person keeping a carriage, for the conveying of
persons for their own use, shall notify the same at some
office, which may be designated for the purpose, and
shall pay, annually:

For a coach, $10.
For a chariot, $8.

[blocks in formation]

For any other four wheeled carriage, $6. For a chaise, or other two wheeled carriage, $2. "3d. Resolved, That, after the there be paid the following stamp duties; Letters patent, issued under the authority of the United States, $2.

Exemplification thereof, $1.

Licences, or certificates of admission, of solicitors, attorneys, advocates, and proctors, in the Courts of the United States, $5.

Exemplification under the seals of the Courts, 50

[blocks in formation]

day of

"4th. Resolved, That, after the there shall be paid, on all sales at auction, (except in the cases of property sold upon execution, or by virtue of distress for rent or tax, or in consequence of bankruptcies, and legal insolvencies, or where there have been general assignments for the benefit of creditors, or in cases where ships and goods have been stranded or wrecked, or in cases of sales by executors or administrators, or of produce sold upon the land where it is produced) at the rate of one per cent.

[MAY, 1794.

day of

"5th. Resolved, That, after the there shall be paid, upon all tobacco manufactured in the United States, cents per pound. On all snuff,

cents per pound.

"That every manufacturer of tobacco or snuff, shall, on or before the day of make entry, with the officer of inspection of the district in which he resides, of the house or building, in which the manufacture is carried on; and shall enter into bond, with sufficient surety, to render a faithful account, every three months, of the quantity of tobacco or snuff sold or sent out, within that period.

"That, previous to taking in any tobacco, for the purpose of being manufactured, he shall notify the same to the office of inspection, and shall keep a book, in which shall be entered daily, the quantity of tobacco or snuff, sold or sent out in each day.

"6th. Resolved, That there be laid an additional duty of cents per pound upon all tobacco, cents per pound on all snuff, and cents per pound on all refined sugar, imported into the United States, after the day of

day of

"7th. Resolved, That, after the there be paid, on all sugars refined within the United States, two cents per pound.

"8th. Resolved, That, after the day of every person, selling distilled spirits or wines, for consumption, out of their own dwellings; distilled spirits, in less quantity than twenty gallons; wines, in less quantity than thirty gallons, except in the original cask or package, in which they were imported, shall take out licenses to authorize the sale of such distilled spirits and wines, and shall pay, annually:

For a license to sell all foreign distilled spirits, $5. For a license to sell all wines, $5."

In the House a motion was made to amend the report of the Committee, by striking out the second resolution, in the words following, to wit: day of every

"Resolved, That, after the

person keeping a carriage, for the conveying of persons for their own use, shall notify the same at some office, which may be designated for the purpose, and shall pay, annually:

[ocr errors]

For a coach, $10. "For a chariot, $8.

66

For any other four wheeled carriage, $6.

"For a chaise, or other two wheeled carriage, $2." And on the question thereupon, it passed in the negative—yeas 34, nays 54, as follows:

YEAS.-Messrs. Theodorus Bailey, Thomas Blount' Gabriel Christie, Thomas Claiborne, Abraham Clark Isaac Coles, William J. Dawson, Henry Dearborn, George Dent, William Findley, William B. Giles, Alexander Gillon, Andrew Gregg, Carter B. Harrison, John Heath, Daniel Heister, William Hindman, Nathaniel Moore, Peter Muhlenberg, Joseph Neville, Anthony Macon, James Madison, Joseph McDowell, Andrew New, John Nicholas, Alexander D. Orr, Andrew Pickens, Francis Preston, John Smilie, Israel Smith, Samuel Smith, Thomas Tredwell, Abrahaın Venable, and Francis Walker.

NAYS.-Messrs. Fisher Ames, Abraham Baldwin, John Beatty, Elias Boudinot, Shearjashub Bourne, Benjamin Bourne, Lambert Cadwalader, David Cobb, Peleg Coffin, Joshua Coit, Jonathan Dayton, Samuel Dexter, Thomas Fitzsimons, Dwight Foster, Ezekiel Gilbert James Gillespie, Nicholas Gilman, Henry Glenn, Benjamin Goodhue, James Gordon, Christopher Greenup

« PreviousContinue »