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

or principle fliall be laid down in order to make a proper difcrimiration, for furely fome rcafon ihculd be allJgned for this diftind:ion. I prefume the particular article N\hich 40 DEBATES A. t7^, is to be fubjeded to an extraordinary duty, muft either come at fo cheap a rate according to its intrinllc vahae, as to bear a greater import without being unreafonably ex- penlive, or it Eiuft be one which we do not rtand in need of at all, and only u fed for the purpofes of luxury. If an article does not come within one of thefe defcriptions, I fee no reafon why it /liould be taxed in an extraordinary manner. My prefent defign therefore is, that the committe fliould in the management of this bufniefscondutl their motions in this way — by treating it fo, the work may be expedited much more than it can by the vague and indeterminate man- ner of our proceedure hitherto. I would therefore re- commend that each article be taken up Separately, and con- fidered whether it is a proper one for the com.mittee to fe- lecT: or not There may be fome articles which ouo-ht not ; to be I'elefted, and I think 1 difcover one enumerated in the lift before us, which, fo far from meriting an high duty, ought not to be taxed at all; for thefe reafons, I hope the committee will proceed in the manner I have defcribed and fairly give their fenfe on the propriety of each article as it occurs. Mr. Madison. I apprehend, Sir, that the motion made by tny colleague, (Mr. Bland) out of order, not only becaufe the com- is mittee have determined to proceed in the buliuefs and fill up the blanks, but becaufe it would be one conmiittee giv- ing inftruclion to another, for although we are a commit- tee of the whole houfe^ we cannot exercife the powers be- longing to the houfe, among which is that of inflrucling connnittccs; it furely is in the recollection of every mem- ber, that a committee is appointed upon the fubject, which is within the view of the gentleman's motion, namely, that for regulating and afcertaining the mode of collefting the im- port, I prcfume therefore, that if any inftruftions are ne- ceflary to be given refpefting the difchargc of the duty of the committe appointed to this bi\linels, they ought to come from the houfe. The motion therefore, if it is pro- per at all, is proper only before the houfe. Mr. Bland, Did not wifii to take up the time of the committe in de- bating a queltion of order, but would juit obferve that he looked upon the committee alluded to by the gentleman lart up, fubjeft from what he as appointed on a different propofed to the conlideration of the committee. They A. 1789. Of C O N G R E S S. 41 were ajipointed to devife and digefl: a mode of collcftioil adopted to a permanent fyftem of revenue, which the houfe at a time of more leifure might compleat ; but the object he had in contemplation was, for the committee to agree to ufe a lefs perfect one in the intrim, in order to embrace two or three Imndred thoufand dollars arifing from the fpring importations, which he dreaded the loi's of if the bufmefs was not loon completed. However as the motion was objected to as out of order, he would with- draw it for the prefent and offer it to the houfe when the committee rofe. On motion of Mr. Gale, the word rum was changed in- to ardent fpirits of Jamaica proot. Mr. Lawrance Propofed to lay 12 cents on this article, faying, I be» lieve Mr. Chairman, it will be neceiuiry to coiifider when we are about to lay a duty on any article how far it is likely to be colleded, efpecially if our main objeft is. to obtain revenue by our impoft : I truft it does not require much illuftration to prove to the fatisfaclion of the com- mittee, that if you lay your duties too high, it will be .1 temptation to fmuggling ; for in the proportion which that fum bears to the value of the article, will be the rifk. run in every attempt to introduce it in a clandcftine man- ner and if this temptation is made too ftrong the article ; will furnifli no revenue. 1 believe if the committee fhall impofe a duty of 15 cents as propofed by the gentleman from Connedicut, (Mr. Sherman) it will be fo itronga tempta- tion for fmuggling, that wefliall Icle our revenue altoge- ther, or be compelled to ufe a mode of colleclion probably different from what we have been accuftomed to — a m.ode fo expenfive as to abforb the whole produce of the tax. I widi to lay as large a fnm on this article as good policy may deem expedient, it is an article of great confumption, and tho' it cannot be reckoned a neceffary of life, 5'^ec it is in iuch general ufe, that it may be expected to pay a very confiderable fum into your treafury, when others may not with fo much certainty be relied upon : But when we con- iider the relative proportion of the nrfi cod of it, and the 15 cents duty we Ihall find it about one third, this I can- not help thinking is too high, as the rifque of a total lofs may be ventured in order to fave fo great a fum, it is fure- ly a great temptation, and I dread its ccnfequences on jiiore accounts than one. F 42 DEBATES A. i;89V Mr. Fitzsimon's. trouble the committee with an cbfervation or I fhall two, and then rubniit to the members their choice of the lums, tho' the propriety of the one or the other is ot fuch a nature as not tobe capable of complete demonrtration:But it will be readily granted me, that therie is no objedt from which we can collect revenue more proper to be fubjeiled to a high duty than ardent fpirits of every kind; if \vc could lay the duty fo high as to lefien the eoi^fumption in any grsat degree the better. As the gentleman has jufl obferved, it is not an article of neceihty, but on the con- trary of luxury, and a luxury of the m.oft pernicious kind ; it may be obferved that leinng the confumption is not the object which the committee have in view, but furely from the confiderationsl have mentioned^ it is an article for us to draw all poilible revenue from. If it isafaft, that anincreafe of 3 cents will fo greatly incrcafe the lejnptation to fmuggle as to make it unavoida- ble, or increafe the number of officers fo as to abforb the revenue, then they ought not to be laid but whether ; this will be oecafioned or no by fo fraall a difference as there is between 12 and 15 cents can only be matter of opinion, and to me it appear^, that the provifions neceffary to fecure the colleftion of the one will be efFeciual to fecure the o- thzv, therefore I am in favor of the higheil fum. Mr. Madison. would tax this article with as high a duty as can be I coUefted, and 1 amfureif we judge from wliat we have lieard and feen in the feveral parts .of the union ; that it Is the fcnle of the people of America, that this article iliould have a duty impofed upon it weighty indeed. The duty propofed by the gentleman from New-York, (Mr. Lawrance) very lirtle exceeds what is laid in this Itate and very little what is laid in icme other flates, whild ion,e have thought it expedient to impofe an excife fupe- r!cr. The queition then is, whether the highefl: fum can be colleded? I am of opinion, that higher duties may oe- nerally be collefted under the government of the union, than could be under that of the particular flates, becaufe it has been the policy of fome not only to decline poino- hand in hand together, but aftually to oppofe regul'atiori^ made in a neiglibouring flate. Being perfuaded likewife^ that the higheit fum will not exceed the power of the law 10 enforce the ccliecllon of I ihnU vote fork. A. 1789. Of C O N G R E S S. 43 Mr. FiTZSiMONs. I ftall obferve further Sir, that in Pennfylvania this ar- ticle is changed with an impoft amounting to near 3 poths of a dollar, and an excife in addinon of 8 coths more. This is coMefted cfF about 800,000 gallons wiihout any rreat difHculty. The highefl funi propofed to the com- mittee, very little exceeds that collefted in Pennfylvania, and I fuppofe that any mode which will enfnre the one, will enable us with an etjual degree of certainty to obtain the other. Mr. Boudikot. I am in favor of taxing this article as high as there is a probability of collecting the duty, 1 think our doing fo will anfwer two or thrse good purpofes. The prefent object of the committee is to raife a revenue and no article on the lift before you, is more likely to be productive than this one ; but a high duty may alio difcourage the ufe of ardent fpirits, if not, it may difcourage the Well-Indies from turning their molafies into rum Tliis being the cafe, they have no other market for molaHes than this coun- tryy and our own diltilleries with the advantages ari- fnig therefrom, will be able to rival them in the manufac- ture of that article ; fo far it may tend to the benefit of the country. I conceive it might be proper on thefe accounts, to lay a much higher duty than has been propofed, were it not for the conliderations mentioned by the gentleman from New-York, that we run a rifk of lofing all by gi'^-fping at too much. Mr. Lawrance. The fam propofed is higher than the duty collecled in this Hate,which is about 8 cents, I fear therefore, that it cannot be collecled. If we are to reafon and act as moraliffs on this point, I am certain it is the vvifli of every member to prevent the ufe of ardent fpirits altogether, for their influence on the morals of the people is of the moit perni- cious kind, nor does the mifchief terminate here as I ap- prehend it is equally deftrudive of the health ; but we are not to deliberate and determine on this fubjeft as moralifts but as politicians, and endeavor to dravv' (if J n:ay ufe the expreflion) from the vices of mankind that revenue which our citizens mufi in one form or other contribute. The quellion is what fliall be the duty on any particular article ? To accomplifh this purpofe, we mud detern)ine by the cir- curallances of that article : \^ow- if we lay a high duty oh Jajnaicarura. it is fuppofed it will prevent the conlump- 44 DEBATES A. 1789, lion ; but then the purpofe we have in contemplation, is fii-ullrated either becaiile we cannot colleft the tax, or the objedt of no longer imported. The confequence in it is this latter caie would be, that the morals of our citizens are ijot impaired yet it does not appear to me, that this con- ; fequence would certainly flow from a fyftem of high duties. I rather fear it would lead no further than to fet men on ichemes to evade the duty, and none of usare ignorant of the ingenuity and invention v*'hich can be exercifed when interclt prompts mankind to an evaiion of the law. We know tiie lituation of the different ftates, the coaft difpofed by its prodigious extent, to favor every means of illicit trade ; a cargo of turn could be landed in Jerfey and the whole rclhippcd in fmali vefiels, might foon be brought into this city. If this Ihould be the effecT; of our law we have no other v, ay to correft the operation, but by adopting a mode of coUeftion odious to all, on acco\uit of the numer- ous train of officers it would