Amendments to the Constitution, [8 June] 1789 — reading text

tax- ed is an article of luxury^ and the government is jealous tp correft the vice, they will be careful they do not do it in too fevere a manner ; the principle would be capable of great expanfion, all the enjoyments of focial life are luxu* ries, and, as objects of revenue, we ought to fet a price on the enjoyment without fupprelling their ufe altogether; neither ought we to conlider, what the article in this point of view is able to pay, fo much as what we may reafonably expect to collect from it. I believe various opinions are entertained on thisfubjecf, I have been told the fen.timcnts of feme refpeiStable mer- chants favoured hish duties, but I know there are as re- fpeftable gentlemen, whole judgment and information are much to be relied upon, decidedly of the contrary opinion^ iwho think that we are treading upon ice, that if we impolf Jv. k  258 DEBATES thefe high duties at this time, A. 1789. we are doing an irreparable injury to our country : To that opinion I am my felf in- clined. I do apprehend very great inconveniencies will refult from purfuing thefe meafures I fear tiie collcdlion will be infecure ; your laws not be executed^ and oi con- fequence your government falls into co'i tempt. Jn col- lei^ling a revenue, T would determine with accuracy what inight be expefted but in cale of high duties, no calcula- ; tion can be ujade, ic refts with the felf-iiiterell of indivi- duals to determine what fhaM be paid. Notwithdanding all the ohfervations which gentlemen have made, to ihew the probability of collecting i:l>e dutiea with certainty, I have (till very fericus doubts, and if the government can- not colleft the revenue, the fyltem is not wi.rch fupporting. Government is founded in necelTity, its powers are to check the unruly fallies of lelf-intereft; to reftrain which requires an unwearied attention in every department of govern- ment it can hardly be thought good policy, therefore, to ; incite -hem, by great allurements, to violate the laws, to which maiiliind are naturally too prone. Now, we know that there are but two ways to prevent the perpetration of fraud upon the revenue, arifmg from an impolt upon the impor- tatiovi of merchandize ; one is, to lay the duties fo low, a? not to offer an inducement to fmuggling ; the other is, by encrealing the impediments and rifl<, fo as to coun- terbalance the temptation, the checks and precautions ought to amount to a complete evidence that the law can- not be evaded, otherwife vte not only fufFer a lofs of mo- ney but of reputation alfo. Taking it up on this principle, I an:! at a lols to imagine how gentlemen can iuppofe tliey can collecT: thirty or forty per cent, on the value of goods imported, unlefs our laws are better conflrucled than the laws of other nations. In thofe countries, where the beft regulations have been adopted upon the experience of age", it is found impoffible, in cafes of high duties, to pre- vent illicit trade, how can we then, who have not that CKperience, nor a more ner\ous executive, expert to raife forty per cent, in the firfl: indance ? for my part I defpair of it What grounds have gentlemen for entertaining inch : ideas? do they think there is any thing in our local litua- tion to enable them to make fure work of it? They have told us, that the governments of the fouthern and middle flatesheretofore collected the duties v. ith tolerable cer- tainty. I admit it, bccnufe there arc natural caules exiting there renueruig the colledion pradicable, but there are no A. i;89. Of C O N G R E S S. 259 fuch caufes to the eaftward. The Chefapeake and DeU. •ware are the two great avenues through which the naviga- tion mu/l enter inco thofe countries, the other avenues ai e few, and may be eafily guarded ; add to this another con- fideration, that their trade is prmcipally carried on in large velTels, and by foreigners, their citizens are generally con- cerned in agriculture. Thele circuinftances compounded operate thus — If they are fubjeded to high duties, ilraugers have lefs knowledge of the country, and are without the connedlion neceflary to enfure hiccefs to Imuggling, beiide the people, coniidering the money as couung out of the pockets of foreigners, are more delirous of havnuT it paid with certainty, than they would probably be if it v>.'as de- manded of their friend and neighbour. But let us con- fider the fituaiion ot Mallachuletts and Ncw-Hamplhire ; the foreign ihippmg employed in their trade is very incon> flderable, confequently the motive which operates in Vir- ginia will be iiilenlibly felt in thofe ftates ; but the citizens of Maflachuietts are generally a commercial people, the greater proportion along the coaft are engaged in com- merce; perhaps, if I thought i'o highly of Itate honors as the fubjedt demands, I might be concerned at being obliged to fpeak the truth, but the duty I owe to the union ui- duces me to forego every confideration ©f that nature ; if I am under an imprellion that your law will be unpopular, and left v/ithout that fupport from the people necellary for their due execution, 1 mnil come forward ai.d warn you of the danger. From the experience we have had of the oppofition of our people to the Bntiih acts of parliameiu, becaufe they were either unjultor unpopular, 1 am lead to fear, if the fame opinion is entertained with refpett to our ordinances, that they will be defeated in a iimilar manner. The habit of fmuggling pervades our country, we were taught it when it was conlidered rather as meritorious than criminal ; therefore we have jufl reafon to apprehend their fuccefs in evading the public iiiipolitions, although the temptations fliguld be fmall. , The Hate of Maflachuietts has a. prodigious extent of fea coaffc, of near 1000 miles in length, indented with innu- merable bays and rivers, forming the fineii, mod acceila- ble, and fecureil harbours in the world ; it mull be iiupof. fible to guard them all, even if our population wascrouued ; add to this, that there are 2000 {liil of vtllels, large and fmall, coming in and going out conllantly. if this ftate- ment is true^ I aik gentlemen whether a law can be inforced A.^g DEBATES A. i;S9, that is repugnant to the judgment, feelings, and interelts of lb large a proportion of the people, pofltfhng every potlible advantage to elude your grafp ? 1 he lorn ei* oovernment, with a wakeful vigilance and anxious dtfire^" endeavoured in vaiu to leize this objetfi;. The Itate go- vernnientSj inilltuted by the people themfelves for their particular benefit, have hitherto been uvable to execute laws of this nature. If the i'ame caufe for evafion exifts tinder the General Government, will it not produce the fame effect ? I know of no peculiar power reliding in uS;, that the State Governinents were not in the pofiellion of at the tinie ihty made unfuccefsful efforts to obtain revenue by a fyftem of high duties, what then do we expect i 1 he merchants are to affbciatc, and form a phalsnx in our fup- port, private honor is is to be called in aid of public mea- fures. If this is done, what then ? I have no doubt of the virtue and patriotifm of many of thefe gentlemen, the n oft refpeclable merchants will difdain to iliiuggle ; but there will e\er be found a band of inferior characters, I care not what 5'ou call them, infamous parricides, ready to defraud your revenue by evaiion, or any other nieans in their power. 1 hefe men will get the buimefs into their hands, and being under no reflraint of honor or virtue, lob you by fecret means of the great effential to the well being of the government ; it will become inipracticable to lupport it by other means, and we fliall Hand a monument ot iiube- cility tu future ages. If gentlemen will conllder how large a reveiiUe mry be drav/n from the commerce of this extenfive and fertile country, they will know the value of the ilake they play for, and not rifle it at a fingle call. If we begin with lay- ing moderate duties it will redound to our honor, i'.nd ^^ive our conflitucnts a confidence in the governn:ei)t when this fliall be well clbblifhcd, and they fii;d thensfelves happy under its benign influence, they will be bound by an in- tereli arillng from experience, as well as by principle to fUpport you. Ui-der thcle njanifeftatioiis of niutual regard, the duties liiay encreafe as the wants of governrr.ent de- mand without exciting clamour or complaint. If my prin- ciples are right, and they reft upon the fure balls of ex- l^erience^it will not be enough that- gentlemen fay our duties will probably be collected, they mult go farther fend demonitrate that there cannot be a reafonable doubt entertained df oiir fuccefs, the magnitude of the objeft we iiik detiidnds aS great a degree of certaiiUy as to its efieds A. 1789. OF C O N G R E S S. 251 as the nature of the cafe will admit. If a heavy impofl is the leait beyond what the powers of government can reach^ a pundual'colleclion of the difference in the duties will not coinpenfate for the hazard we engage m, I fubmit it to gentiemen to fay 'v^heth€r there is any ether reafon for laymg high duties buc what arifes from pecuniary coniiderations, if there are not, ^nd it is well known that a moderate duty realizes as much revenue as a high one ; gentlemen \m11 concur m ti:ie reduction, it is ea'ly to determine by experience that it will be agreeable to the citizens ; fo, it will bring them in indiviuually to \t to the aid of thegovernment, which they will learn to ve- nirrateand obey — how niuch better is this than holding out temptations for men to enrich themfelvesand beggar your trealury, to trample on your laws and delpife the govern- ment itlelf. Mr. Madison. The right underftanding of this fubject is of great im- portance, the difcuflion has been drawn out to a very conli- derable length on former occalions. The chain of ideas on which the fubjed is fulpended, is not very long, nor con- filts of many links ; the prefent conftitution was framed to fupply the defers of the one that has preceded it ; the great and material dtft^t of it are well known to have ari- len from its inability to provide for tiie demands of jultice and fecurity of the union, to lupply thole defects we are bound to fulfil the public engagements^ expectation is anxi- otifly waiting the refult ef our deliberations, it cannot be fatisiied v</ithout a fufficient revenue to accompliih itspurpo- ies, we cannot obtain the money any other way but by tax- ation. Among the various objecT:s of this nature, an im- poll on merchandize imported, is preferable to all others, and among the long lilt of articles included in the bill^ there is not one more proper for the purpofe. I'he public fentiment has ftrongly pointed out diitilled jpiritsasan ob- of revenue jecT: 1 conceive, therefore, that it will be our ; duty to draw from this fource, all the money that it is ca- pable of yielding ; 1 join the public fentiment, and think we ought to draw from this article, every thing the go- vernment can extrad from it. I am lure that it will not ex- ceed our wants, nor extend to the injury of our commerce. How far the powers of government are capable of going on this occafion, is matter of opinion we have had no di- ; red experiment of what can be done under the energy and popularity of the new fyitem, v/e mult