knowiedged by an eastern author, Mr. Morse, an
authority which lie presumed would not be till -
putcd by the northern gentlemen,efpecially when
it was considered he was a clergyman. Mr. Morse
declares that grog is a necefl'ary article of drink
in the southern Slates.
Mr Jackson took notice -of the petition of the
college of phyfuians, which had been lately read
in the house on the fubje<ft of distilled spirits.—
He disapproved highly of their interfering in
the buftnefs. He thought they might with equal
propriety, interpose their offices to prevent the
life of many other articles which were deemed
pernicious or of a poisonous quality—He instan
ced mujhrooms—They might petition Congress to
pass a law inrerdidtingthc use o( ketchup, because
ibnie ignorant perfonshad been poisoned by eat
ing mulhrooms.
Mr. Jackson then gave a ihort lketch of the
liiftory of excises in England. He said they al
ways had been considered by the people of that
country as an odious tax, from the time of Oliver
Cromwell, to the present day—even Blackftone,
a high prerogative lawyer, has reprobated them.
He said, lie hoped this country would take warn
ing by the experience of the people of Great-Bri
tain—and not facrifice their liberties by wanton
ly contracting debts which would render it ne
cefl'ary to burthen the people by such taxes as
would swallow up their privileges. We are, said
he,toomuchin the habit of imitating that coun
try —and I plainly perceive that the time will
come, when afliirtfhall notbewalhed withoutan
excise
He then expatiated on the unequal operation
ofexcifes—and inllailced the experience of this
State. A few counties, said he, approximate
to the capital, have borne the weight of the whole
—while the clillant parts of the State did not feel
the burthen—and by an induction of several par
ticulars, he shewed its unequal operation in the
l'outhern States. It will, laid he, deprive the
mafsof the people of almost the only luxury they
enjoy, that of diltilled spirits. He did not fee
the necelfity of parting this law the present ses
sion. The amount of the produce of the duties
laid the lad session, is not yet known—nor is it yet
ascertained whether the citizens will fubferibe to
the aflumption. Let us not lay a tax for a pur
pose, which may never exirt—.for my part, said
he, 1 hope they never will fubferibe. He then
adverted to the excess of the duties already laid,
and the probability of a great encreal'e of that
excess—and urged the propriety of waiting at
least another quarter to lee what that excess may
amount to.
These observations he enforced by recurring
to the recent t ran faction's of the States of Mary
land, Virginia, and North-Carolina-—and he ex
peifted to hear very jliortly that the AHembly of
Georgia had exprelled limilar opinions with the
latter States on the business of the aflumption.
He concluded by expressing a general dilap
probation of the various parts of the bill.
M. Parker said he had seconded the motion of
the gentleman from Georgia not because he was
more averse to this particular clause, than 10 t'ie
fublequent parts of the bill. He exceedingly
disliked the several provisions contained in it.
He then adverted to the general process of the
revenue business the last fellion—and oblerving
on the conduct of the mercantile intereft,to which
so much credit had been given, laid, he thought
they were not entitled to the liberal encomiums
■which had been bellowed on thein for their prom
tiuule in paying the duties, as the certainty and
increase of the revenue, had served to enhance
the value of the public securities, of which it is
■well known, they hold a very considerable pro
portion
He then touched on the subsequent parts of the
sill, which he reprobated, as hollile to the liber
ties of the people—as contrary to the general sen
timent, nor only as partial and unequal, in the
mode of afleflment, but particularly oil account of
the mode of collecting the tax. lc will, said he,
convulse the government—l twill let loose a swarm
of harpies, who, under the denomination of re
venue officers, will range thro the country, pry
ing into every man's houfeand affairs—and like
a Macedonian phalanx bear down all before them
—And tho the government has proceeded with
adegree of prosperity and success beyond the molt
sanguine expectations, yet he very much doubt
ed the policy of trying its strength by an expe
l imept of this nature.
Recurring to the atftual and probable produce
of the duties already laid, he attempted to Ihew
that the additional sum of upwards of 800,000
dollars contemplated to be railed by this bill, is
not neccllary.
He controverted tlie policy of the measure, and
contended, that it would, in all probability, ra
ther diminifli than increase the revenue of the
United States : For the mercantile part of the
community, who have been applauded for acting
so honorably in making their entries, and pay
ing the impolV, will fiad it for their interell to al
wr their condu<£t ; they will combine to defeat
the excise, which will in its operation bear so
unequally on them.
Ileobje&ed -very particularly to the : biil on ac
count of its tendency to promote smuggling.—-
Mr. Parker laid no man was more heartily dil
pofed than he was, to give his approbation oi
every juif measure, for fupparting the public
credit—and doing every thing in his power to
fupporr tlVe conlthutional operations of the go
vernment ; but this mode of 1 ailing a revenue,
heconfidered as particularly odious to the people ;
and at the present moment, he was not i'atisfied
that such an encreafe of the public burthens are
neceflary.
Mr. Stone said he had no objedlion to the de
sign of the bill, so far as an additional revenue
was neceflary ; but the mode of railing it by ex
cise, he exceedingly d.ifliked. He had no doubt
that other means might be deviled—but, at pre
fenr, he thought the committee was not futiici
ently informed refpedting the adl'ia] and proba
ble amount of the revenue from the duties alrea
dy imposed, to determine the neceflity of an ad-'
dition to the revenue. He therefore moved that
the commit tee fhoultt rife, without any further
difcullion of the bill at this time, and that a fe
ledt committee should be appointed to make the
neceflary previous enquiries upon the fubjedt,
and report to the house.
Mr. Fitzfimons observed, that there was alrea
dy on the table a statement from the proper offi
ces of the produdt of the revenue, from Sept.
1 789, to Sept. 1 790.
This statement was read
The'motion forthe committee's rising was put
and loft.
The question on Mr. Jackson's motion for
striking out the clause, was put and negatived
by a great majority.
Mr. Fitzfimons moved that the third clause
should be struck out, and that a clause should be
inferred referring to a clause in the collection
law. The objedt of this motion was to ffiorten
the proposed term of credit forthe duties, to four
months, which, Mr. Fitzfimons observed, was as
long a period as was generally required to turn
Welt-India produce into cash—and an extension
of the credit beyond that time would be no ad
vantage to the merchant, and would prove inju
rious to the revenue.
Mr. Goodhue said he hoped the clause would
not be struck out. that no possible
injury to the revenue could arise from extending
the time of credit beyoiid four months, especially
as the duties will be secured by fufficient bonds
or deposits. He hoped the bill \fould be made
as easy and as palatable as possible, for in any
event it will be an unpleafan: business.
Mr. Lavvrance, Mr. Partridge, Mr. Ames and
Mr. Sedgwick, severally objected to the motion.
Mr. Sherman was iiv favor of it. He said it
appeared to liitn to be neceflary that the revenue
of the United States fltould be as (table as pofli
ble ; he considered an undue extension of the
credit for the duties, as tending ro defeat that ob
ject, while it proves no advantage to the feller of
the duticd articles ; it rather creates a remifsand
:arelefs habit in doingbufinefs, and in its confe
rences will render the revenue unproductive.
t- 1 ♦ • •
The motion for {h iking out was negatived
The committee proceeded in the difcuflion as
far as the twelfth fetftioti,without making any es
sential alteration. They then lose and reported
progress.
Mr. FitzQinons prefehted the petition of Pa
trick Caldwell, praying compensation for dama
ges done to his farm and lands during the late
war—referred to the Secretary of the Treasury.
Mr. Ames presented a petition from the Bap
tist Aflociation of Maflachufetts. and of Rhode-
Island, praying the interposition of Congress to
provide for corredl editions of the Bible—read
and laid on the tabla.
Mr. Parker laid the following refolutioti on
the table :—That the Secretary of the Treasury
be directed to lay before the house an estimate
of the probable amount of the duties arising from
the import on the tonnage of flrips and veifels,
and on goods, wares anjl merchandize, from the
firft January, ixpij to fiyft January, 1792.
Adjourned.
THURSDAY, Jan. 6
Mr. Boudinot presented the petition of Jacob
Phillips—prayingcompanfation forfupplies, fur,
niflied during the late War ■, —read and referred
to the Secretary of Treasury.
Mr. Benfon presented petitions from the fol
lowing persons—viz, Abraham Davis, John Post,
Donald McDonald and John Miles—which were
read, and referred to the Secretary of War.
Mr. Clymer presented the petition of William
Cook—stating the loss of several Loan-Office cer
tificates, and praying that they maybe renewed,
—laid on the table- " '
Mr. Madison of the committee on the memo
rial of John Churchman; brot in a report—which
stated that there were two objects contemplated
in the memorial ; the firft resetted equippino
one or more veflels to enable the memorialill to
ascertain, by a "oyage, the truth of his man-netical
theory—the other refpefts enhancing the 1 penal
ty imposed by law, for counterfeiting original
698
n;aps and charts : With respect to the fir ft, the
committee declined giving any opinion ; but left
it to the decision of the legifla'tore—the other ob
jedttlie committee supposed might be accomplish
ed by an increase of the penalty already provi
ded by law—the report was laid on the table.
A meflage was received from the Senate, with
the bill, tocontinue an act intituled " an adt, de
claring the alient of Congress to certain adts of
ltates of Rhode-Island, Maryland and Georgia,
concurred in with amendments—the amendments
were to strike out " Maryland"—and to reduce
the term proposed by the House, for the continu
ance of the adl from five years, to one year.
Another meflage was received from the Senate
by their secretary, informing, that he was dired.-
ed to bring to the house the proceedings of the
Senate, on the bill for the relief of Shubael
Swaine —which beiug read, it appeared that the
Senate had negatived that bill.
A letter from the Secretary of the treasury was
communicated by the speaker, a ltate
ment of the amount of the d uties on tonnage for
one year, from the lit of October 1789 to the 30
September 1790 :—alfo a report relative to ap.
propriations for purposes therein mentioned— 300
copies of these papers were ordered to be print
ted for the house.
Mr. Floyd of the committee on enrolled bills,
reported that the committee had examined the
bill providing forthe unladingof ships and other
veflels, iixcafes of obftrudtions by Ice, and found
the fame duly enrolled—the speaker then affixed
his signature to the bill.
In committee of the whole, on the bill repeal-'
ing after the last day of next the atft
laying duties on distilled spirits &c. and impo
pofing others in their stead.
Mr. Boudinot in the chair.
The 12th feclion which fpecifies the rates of the
duties' being read, Mr. Parker moved that it
should be beftruck out —in order to admit a sub
stitute, which should provide for aJdWerent mode
of railing the requisite additional revenue; —the
propofltion he had in view, he said wr.s a duty on
Molafles—this he observed would aufwer every
purpose, without being liable to the objections
which had been offered against the plan of the
bill.
Mr. Madison observed, that lie had felt the
force of the objections which had been urged a
gainfl the bill : He was its general principled a
gainst Excises—but of all excises, that on ardent
1 pirits he confldered the least exceptionable.—
Tlie question now to be determined he conceived
was this, is an addition to the present amoent-of
the revenue necefiaty ? It had appeared that
an addition is neceflary—for his own part he
should prefer diretft taxation to any excises what
ever ; but he conceived this would be contrary
to the sentiments of a majority of the people of
the United States—and he was fully convinced
that it was contrary to the opinion of a great ma
jority of the house. If laid he, any mode could
be adopted, without having recourse to excises,
he would be the 1 alt that ffiould give them hisfup
port ; but he conceived there was none, and the
plan proposed was diverted of themoft exception
able provilions usually connected with an Excise
System.
Mr. Jackson observed, that his defeat yesterday
fliould not deter him, while he had a monitor
within, from riling in his place to do his dury,
in oppolilion to a system unfriendly to the liber
ties ol the people. He ft id he was not the firft
on this floor, who had been outvoted by silent ma
jorities : Gentlemen of superior abilities had met
withfimilar treatment—He however felt foinuch
rcfpedl for himfelf, as to suppose that thisfilence
proceeded from an inability to answer the argu
ments which he had the honor to oifer againlt
what he considered a nioft ruinous and inifchicv
ous system of taxation.
He then Hated certain particulars refpe&ing
the produce of the revenue, to ftiew, that lo
great a funi as is propoled to be raised by excise,
was unneceflary.
He doubted not other resources of revenue
might be explored, which would be more pala
table : He instanced a tax 011 salaries, pensions,
and lawyers—and iuthefe particulars, hewiftied
that the example of Great Britain might be fol
lowed.
He then dilated on the practice of finuggling,
which he contended would be promoted by this
bill, also the difficulties and opposition which was
jutfly to be expected, by which the dignity of the
government would be insulted. Can this govern
ment, said he, protect its officers from the refent
tnents of any one State in the Union : He re
probated the idea of placing the government in
such a situation.
Mr. Lawrance observed that he doubted noc
every gentleman's mind was open to convicftion,
and he hoped and expecfted that every question
would be treated dispassionately. He did not rife
yesterday to anfvver the gentleman, because he
was not inipreffed witlithe force of his arguments
in the manner the gentleman fuppoled the house
was. He then adverted to the a<ft of the lad feflion
by which thedfbrs of rhe particular States were