Jamaica spirits, is about one-third part of its value; now eight cents on molasses is considerably more: the former is an article of luxury, as was observed when it was under consideration, therefore that duty might not be improper; but the latter cannot be said to partake of that quality in the substance, and when manufactured into rum it is no more a luxury than Jamaica spirits. I cannot see, therefore, why molasses ought to be taxed forty or fifty per cent. when the other pays but thirty-three: Surely the substance ought not to pay at this rate-then what good reason can be offered for the measure? Mr. LAWRENCE adverted to the price of the molasses, which at the place of importation was worth one shilling and nine pence. West India rum he stated to be worth three shillings and four pence or three shillings and sixpence the duties were not in the same proportion. He thought the labor of distillation ought not to be taxed-a gallon of molasses gave a gallon of rum: but it ought not to be charged, even upon the principles of the advocates for high duties, at more than six cents. Mr. BOUDINOT had attended to the arguments of the gentlemen on both sides of the question, and was led to believe the proportion was not properly observed. By the resolution of Congress in 1783, the molasses was fixed upon due consideration at one penny, and West India rum at four pence. The proposed proportion was two-thirds of what is charged on West India rum. He thought this too high, as it would be an incum- | brance on a considerable manufacture; six cents were therefore a more equitable rate than eight cents were: he believed also, that it was as much as the article would bear, especially if it was considered that the whole of the article was not manufactured into rum, but a large proportion consumed in substance. This might also be near what is intended to be charged on sugar; by fixing it at this rate, the necessity of lowering the duty at some future day would be avoided, while he thought an object worthy of the committee's consideration. Mr. GOODHUE observed, that even six cents bore no kind of proportion to the tax laid in Massachusetts upon this article; it was much too high, and could not fail of giving great dissatisfaction among the people. [April, 1789. dred and eighty-three thousand and some odd gallons, the principal part of which was sent to different parts of the United States: now, if a considerable difference was made in the duties between West India rum and that of our own manufacture, the consequence would be, that an inferior liquor would overspread the country, and the revenue become unproductive; but he did not wish, objectionable as the manufacture of this article was, that it should have no encouragement If gentlemen would be satisfied with a small reduction, he would withdraw his motion for eight cents; but he believed six cents would be too low. he therefore moved to tax it with seven cents. Mr. BOUDINOT wished the gentleman to consider the difference in the price; if he did that, he would allow it to be reduced to six cents; if this principle could now be fixed, it would carry them through the whole. Mr. PARTRIDGE allowed, if all the molasses was distilled into rum, that a small duty might be proper; but when it was considered as an article of sustenance to the poor, and as a requisite to the support of the fisheries and navigation, he hoped the committee would allow but a very small one indeed. He wished it was possible to discriminate between what was manufactured into rum, and what was consumed in the raw state, because a higher duty might be collected in the former case than in the latter. Mr. FITZSIMONS stated, that there were 327,000 gallons of rum imported into Pennsylvania in 1785, which would tend to show how great a part was consumed by the citizens of the Union; a demand in one State so great as this, proved how likely it was for New England rum to rival the West India. He thought the prices of the two articles gave the country rum a very considerable advantage, and therefore a duty of seven cents could not be very injurious to the manufacture. The question was put on seven cents and lost. And it was agreed to fill the blank with six cents. On filling up the blank on Madeira wine, Mr. HARTLEY moved thirty cents, in order (as he observed) to make it correspond with the rate per cent. on the value; as the principle of proportion seemed to be admitted by the committee. Mr. AMES.-If the committee pass a resolution Mr. SHERMAN said, it appeared to him to be that shall have a tendency to injure the sale of pretty well proportioned; because those who accountry rum, the fact is, that being unable any customed themselves to drink wine, consumed longer to export it, we shall have such a quantity two or three times as much as those who used on hand as to occasion the ruin of those concern-spirits, and consequently paid a due proportion. ed in the manufacture; for unless it is exported, they have no means of disposing of it. The quantity annually exported is very considerable, and it gives employ to several thousand tons of shipping; if therefore the trade is stopped by our restrictions, it will have a fatal effect upon our navigation, the encouragement of which is admitted to be of high importance to every part of the Union. Mr. MADISON stated, that the rum exported in one year since the peace, amounted to six hun Mr. FITZSIMONS.-I shall move you, sir, that the blank be filled with fifty cents. I observed some gentlemen, in their arguments on the last article, laid great stress upon the impropriety of taxing the necessaries of life that were principally consumed by the poorer class of citizens. I do not think any of the members of this committee consider the article of Madeira wine a necessary of life, at least to those whose incomes are only sufficient for a temperate subsistence; therefore no objection of this kind can be made on the APRIL, 1789.] Duties on Imports. [H. OF R. present occasion. The propriety of a high tax ontleman from New York estimates it at. Comwines, I apprehend, is self-evident, whether we paring, therefore, the duty with the value of the consider the price of the article, or the ability of article, I believe it will be found that fifty cents is the people to pay who consume it. The value of not much too high; if therefore the committee a pipe of Madeira wine, I believe, is about two will not grant that sum, they certainly will be for hundred dollars; a hogshead of rum is worth something near it. about forty dollars. The ability of those who Mr. BOUDINOT.-I agree entirely with the princonsume the one and the other are, I suppose, in ciple of laying duties according to their relative nearly the same ratio. I do not pretend to know value, and hope the committee will keep up the what are the intentions of gentlemen on this sub-line of proportion as near as possible. It is only ject, but my wish is, to raise so considerable a revenue from imposts as to render it unnecessary to apply to any other mode. If this be the wish of the committee also, they will be inclined to raise a great part of it from the consumption of those people who are best able to pay, among whom we may, with great propriety, reckon the consumers of Madeira wine. Mr. P. MUHLENBERG thought his colleague's observations were very judicious, and said they met exactly his ideas; he therefore seconded the motion for fifty cents. in the application of this principle on the present occasion, that I differ with the honorable gentleman from Pennsylvania, for whose opinions I have the highest respect. I confess, too, that he is much better able to ascertain the price of foreign articles than I am; but I believe, with regard to this one of Madeira wine, I have it in my power to ascertain it pretty well. I take it, that a pipe of wine usually costs at Madeira from twenty-five to thirty pounds sterling; but then I would wish the committee to take into consideration that this wine is paid for there in our own produce at a Mr. BLAND.I am not against laying any sum very advantageous rate, which reduces the nomion this article which there is a probability of col-nal sterling sum down in value to a like sum of lecting; but I am afraid we are running wild in the business, and although we appear to be in search of revenue, we are pursuing a track that will lead us wide of our mark. I am really suspicious, if we lay a duty of fifty cents upon Madeira wine, we shall not have a single gallon entered in any port of the United States, and we shall fully verify to the world the truth of an old maxim, that two and two, in finance, do not make four. I would therefore suggest to the committee, the propriety of considering well, whether they can or cannot collect the high duty proposed. If they are well convinced that it can be done, and will satisfy me only that there is a probability of its being the case, I shall cheerfully concur in the motion; but at present, I am of opinion we shall not be able to obtain any revenue whatsoever if the tax is laid so high. Mr. LAWRENCE apprehended the gentleman from Pennsylvania (Mr. FITZSIMONS) was mistaken in the price of Madeira wine; he had stated it to be worth two hundred dollars a pipe; it might be so when sold for consumption, but it was not worth more than half that sum at the time of importation; wherefore, on the principle of proportioning the impost to the value, he would propose twenty cents. Mr. FITZSIMONS.-I mentioned two hundred dollars as the value of a pipe of Madeira wine when sold for consumption, and, so far as my experience goes, I believe it to be the case. Madeira wine is not only regulated by the first cost and charges on transportation, but also by the time it is kept to prepare it for consumption; and I know, sir, there are Madeira wines at a less price imported, which are not consumed; but I believe what is actually consumed sells for little less than the sum I mentioned. No wine can be bought in the island of Madeira for less than twenty-four pounds sterling the pipe. This, with the expense and charges of shipping, freight, &c. will bring the lowest kind of wine far beyond what the gen our currency. I therefore look upon it, that we may calculate the cost of a gallon of Madeira wine at one dollar; for I cannot conceive that any gentleman entertains an idea of taking the risk the merchant runs in importing the wine, or the increased value it obtains during the time it takes to ripen for sale. In laying our duties we ought to apportion it to the value of the article at the time and place of importation, without taking advantage of such adventitious circumstances. Beside, a considerable loss attends in keeping Madeira. The storage is no inconsiderable expense, and the evaporation is an actual loss in quantity, which the merchant is obliged to replace by filling up the cask. Under these considerations, I think it may be admitted, that twenty or twenty-five cents per gallon is a sufficient tax. Moreover, it may be easily demonstrated, that such a duty would be more productive than fifty cents; because it would be with greater certainty collected. There is another reason that induces me to think twenty cents more proper; fifty cents for a gallon of wine is a large sum for a merchant to lay down in duties; it must abridge his mercantile operations, and consequently tend to discourage the Madeira trade, which, in my humble opinion, is one of the most advantageous America has left to her, from the selfish policy that actuates some foreign Powers; therefore we ought not to burden it to so great a degree as the proposed duty seems to have in contemplation. Mr. LAWRENCE thought that a pipe of Madeira was not worth more than he had before intimated at the time it was imported. It was true, that as the wine increased in age it became more valuable, and, on an average, might be valued at the time of consumption at about two hundred dollars; now, if he was right, and from the observations that were already made, he concluded that laying a duty of fifty cents would be fifty per cent. on the value, or rather more, because a pipe of Madeira generally held more than one hundred gallons, and its value seldom on the importation exceeded one hundred dollars. He thought it would operate as a premium to encourage smuggling, and therefore was not inclined to vote for more than twenty cents. Mr. FITZSIMONS withdrew his motion for fifty cents, and moved thirty-three and one-third cents. The question was put upon thirty-three and one-third cents as the highest sum, and agreed to, being twenty-one votes for it, and nineteen against it. [APRIL, 1789. blended together on enumerated articles, it would be difficult to fix a scale of duties that would be satisfactory. He wished, therefore, to keep the first object distinct, lest some extraordinary trouble should be given the committee in distinguishing the degree of encouragement proper to be allowed. When the article of tonnage on foreign and domestic vessels came to be ascertained, the point the worthy member from Pennsylvania (Mr. FITZSIMONS) meditated, might be properly considered. The next article, " on all other wines," present- Mr. PARKER thought the proposition, hinted by ed itself in order for the consideration of the com- the gentleman from Pennsylvania, required time mittee. for consideration, especially as it was novel, no Mr. HEISTER observed there was a great vari-indication having before been given on the busiety of wines included in that general expression, ness. He moved, therefore, the rising of the comthe prices of which were very different; some mittee. worth even more than Madeira, and others less: Mr. FITZSIMONS did not think the argument he submitted, therefore, to the committee the pro-just used for the committee's rising was sufficient priety of discriminating and taxing them accord- to warrant them in agreeing to the motion. The ing to their value. part of the proposition under consideration, which he wished to alter, might stand postponed, in order to give gentlemen time to turn their attention and inquiries to such an important subject. He did not think, by any means, that a combination of the objects of revenue and protection of trade was so difficult as had just been represented; however, for the present, he waived an inquiry into the subject, and hoped the committee would pass it over for the present, and go on to the following articles. Mr. BOUDINOT acquiesced in the remark. Mr. FITZSIMONS did not think it worth while, at this, time, to engage the committee in making such a discrimination. The rich wines were imported in no very considerable quantities, and if the duty was laid pretty high, it would tend to exclude the most inferior and low wines from being introduced. It was thereupon agreed to lay twenty cents on all other wines. The next article on the list was "bohea tea," on which Mr. FITZSIMONS observed that he meant this article not only as a revenue, but as a regulation of a commerce highly advantageous to the United States. The merchants of this country have, from a variety of circumstances, and finding their trade restrained and embarrassed, been under the necessity of exploring channels to which they were heretofore unaccustomed. At length they have succeeded in discovering one that bids fair to increase our national importance and prosperity, while at the same time it is lucrative to the persons engaged in its prosecution. I mean, sir, the trade to China and the East Indies. I have no doubt but what it will receive the encouragement of the Federal Government for some time to come. There is scarcely any direct intercourse of this nature, but what requires some assistance in the beginning; it is peculiarly necessary in our case, from the jealousy subsisting in Europe of this infant branch of commerce. It has been thought proper, under some of the State Governments, to foster and protect a direct communication with India. I hope the Government of the United States has an equal disposition to give this trade their encouragement. I wish, therefore, the committee would pass over the article for the present, and permit it to come in at another place in the list, where I mean to move a discrimination in the duty on teas, according as they are imported, directly from China in our own ships, or in any ships from Europe. Mr. MADISON expressed an apprehension that if the two objects of revenue and commerce were The articles of tea and pepper were passed over for the present. Mr. BOUDINOT proposed one cent per pound on sugar. Two cents were afterwards proposed, when Mr. FITZSIMONS remarked, that one gallon of molasses weighed eight pounds; that at six cents it did not pay a cent per pound; could it, therefore, be called anywise equal to such a tax on sugar? Moreover, sugar is an article of as general consumption as molasses, and when it is of this inferior quality, it enters as much or more into the consumption of the poor as the other, while, at the same time, molasses will sweeten more, according to its weight, than even the best sugar; from which considerations, I think gentlemen will be satisfied by putting it on an equality with molasses; therefore I do not oppose the one cent. On the question, the committee agreed to tax it but one cent per pound, and loaf sugar three cents per pound. All other sugars one and a half cent per pound. On coffee two and a half cents per pound. On motion of Mr. BLAND, the committee rose and reported progress. Adjourned. WEDNESDAY, April 15. Mr. TUCKER presented the petition of David Ramsay, of the State of South Carolina, setting forth that he had, at a great expense of time and money, published a book, entitled "The History of the Revolution of South Carolina, from a British Province to an independent State;" that he had also prepared, and purposes shortly to publish, another book under the title of the "History of the American Revolution," and praying that a law may pass for securing to the petitioner, his heirs and assigns, for a certain term of years, the sole and exclusive right of vending and disposing of the said books within the United States. Also, a petition of John Churchman, setting forth that, by several years' labor, close application, and at great expense, he hath invented several different methods by which the principles of magnetic variation are so explained, that the latitude of a place being given, its longitude may be easily determined; and praying that a law may pass for vesting in the petitioner, his heirs and assigns, an exclusive right of vending spheres, hemispheres, maps, charts, and tables, on his principles of magnetism, throughout the United States; as, also, that he may receive the patronage of Congress to enable him to perform a voyage to Baffin's Bay, for the purpose of making magnetical experiments to ascertain the causes of the variation of the needle, and how near the longitude may be thereby ascertained. Ordered, That the said petitions be referred to a committee of three, and that Messrs. TUCKER, WHITE, and HUNTINGTON, be the said committee. A petition of David Ramsay, of the State of South Carolina, was presented to the House and read, setting forth that Mr. William Smith, a member returned to serve in this House as one of the representatives for the State of South Carolina, was, at the time of his election, ineligible thereto, and came within the disqualification of the third paragraph of the Constitution, which declares "that no person shall be a representative who shall not have been seven years a citizen of the United States," and praying that these allegations may be inquired into by the House. H. OF R. And a committee of five was balloted for and chosen accordingly, for the purpose of waiting on the PRESIDENT. Another committee of three was appointed to wait on the VICE PRESIDENT. DUTIES ON IMPORTS. The House again resolved itself into a Committee of the Whole on the state of the Union, Mr. PAGE in the Chair; the question being on inserting, in the list of dutiable articles, beer, ale, and porter Mr. FITZSIMONS meant to make an alteration in this article, by distinguishing beer, ale, and porter, imported in casks, from what was imported in bottles. He thought this manufacture one highly deserving of encouragement. If the morals of the people were to be improved by what entered into their diet, it would be prudent in the National Legislature to encourage the manufacture of malt liquors. The small protecting duties laid in Pennsylvania had a great effect towards the establishment of breweries; they no longer imported this article, but, on the contrary, exported considerable quantities, and, in two or three years, with the fostering aid of Government, would be able to furnish enough for the whole consumption of the United States. He moved nine cents per gallon. Mr. LAWRENCE seconded the motion. He would have this duty so high as to give a decided preference to American beer; it would tend also to encourage agriculture, because the malt and hops consumed in the manufacture were the produce of our own grounds. Referred to the Committee on Elections. Mr. BENSON, from the committee to whom it was referred to consider of and report to the Mr. SMITH (of Maryland) was opposed to such House respecting the ceremonial of receiving the high duties as seemed to be in the contemplation PRESIDENT, and to whom was also referred a let-of some members of the committee. He thought ter from the Chairman of a Committee of the Senate to the SPEAKER, communicating an instruction from that House to a committee thereof, to report if any, and what, arrangements are necessary for the reception of the PRESIDENT, made the following report: enough might be raised if the tax was lowered. He formed this opinion from some calculations he had made with respect to the imports at Baltimore. He stated them to amount for the last year, at the rate now proposed, to £258,163; to this, if he added five other districts in Maryland, the probable amount of which, on the same principle, would be £185,537; then, these two sums multiplied by twelve, the supposed proportion that Maryland ought to bear of the national debt, would produce £5,324,400, a sum exceeding very considerably what the wants of the Union required. "That it will be most eligible, in the first instance, that a committee of three members from the Senate, Mr. GALE thought duty of nine cents would and five from the House of Representatives, to be appointed by the Houses respectively, to attend to re-operate as a prohibition upon the importation of ceive the President at such place as he shall embark beer and porter. He remarked the advantages from New Jersey for this city, and conduct him with- which America possessed in growing malt and out form to the house lately occupied by the President hops for the manufacture of these articles. In of Congress, and that at such time thereafter, as the addition to this, the risk and expense of bringing President shall signify it will be convenient for him, he it from Europe was to be considered. Upon the be formally received by both Houses. whole, he concluded so high a duty as nine cents would give the brewers here a monopoly, defeat "That a committee of two members from the Sen H. OF R.] Duties on Imports. [APRIL, 1789. the purposes of obtaining revenue, enhance the ing themselves with this meat, especially as the price of the consumer, and thereby establish the consumption was neither so great or general as to use of spirituous liquors. For these considera-effect the revenue, and therefore he judged it tions he was against that sum. might be struck out. Mr. SINNICKSON declared himself a friend to this manufacture, and thought if the duty was laid high enough to effect a prohibition, the manufacture would increase, and, of consequence, the price be lessened. He considered it of importance, inasmuch as the materials were produced in the country, and tended to advance the agricultural interest. Mr. MADISON moved to lay an impost of eight cents on all beer imported. He did not think this sum would give a monopoly, but hoped it would be such encouragement as to induce the manufacture to take deep root in every State in the Union; in this case it would produce the collateral good hinted at by the gentleman from New Jersey, which, in his opinion, was an object well worthy of being attended to. He observed that, in the State of New York, the article paid a duty equal to six cents on importation, and if brought in foreign vessels, it amounted to eight cents; and yet quantities of it were still imported, which proved that eight cents would not amount to a prohibition. The committee agreed hereupon to charge it at eight cents. On all beer, ale, or porter, imported in bottles, per dozen, twenty-five cents. Agreed to without debate. On every barrel of beef it was moved to lay a duty of a dollar per barrel. Mr. BLAND thought that very little revenue was likely to be collected on this article, let the duty be more or less; and as it was to be had in sufficient quantities within the United States, perhaps a tax amounting to a prohibition would be proper. Mr. THATCHER admitted that there was beef enough to be got in every part of the country, but it was fresh beef. Some States, from local circumstances, were unable to salt and preserve it, therefore a tax on this article would operate as a partial tax upon those States. If there is a sufficient quantity in the other States to answer their own consumption, they will feel no part of the burden; but it appeared unnecessary to him to lay this restriction, because he found some States capable of exporting beef on terms as reasonably low as any other country could, and it could not, therefore, be contended for as a requisite encouragement to this branch of the agricultural interest. Mr. GOODHUE did not contend that it was necessary to lay a particular duty on beef, although it was among the enumerated articles admitted by the committee. He was satisfied of the fact, that meat could be put up here cheaper than in Europe, and afforded at a less price, so there was little to apprehend from rivalship. Mr. TUCKER thought with the gentleman from Virginia, that the regulation was unnecessary, and that it would be better to throw it into the common mass, taxable at a certain rate per cent. He therefore moved to have it struck out. Upon these considerations, the articles of beef, pork, and butter, were all struck out. Mr. FITZSIMONS moved to lay a duty of two cents on all candles of tallow per pound." Mr. TUCKER observed that some States were under the necessity of importing considerable quantities of this article also, while others had enough, and more than enough, for their own consumption; therefore the burden would be partially borne by such States. As the committee had just rejected some articles upon this principle, he would move that this be struck out likewise. Mr. FITZSIMONS.-I am not for striking out, sir. Every article imported into the State that gentleman represents, from which revenue is to be raised, he moves to have struck out; but I wish the committee to consider a moment before they join in sentiment with him. The manufacture of candles is an important manufacture, and far advanced towards perfection. I have no doubt but in a few years we shall be able to furnish sufficient to supply the consumption of every part of the Continent. In Pennsylvania we have a duty of two pence per pound, and under the operation of this small encouragement the manufacture has gained considerable strength. We no longer import candles from Ireland or England, of whom a few years ago we took considerable quantities; the necessity of continuing those encouragements which the State Legislatures have deemed proper, exist in a considerable degree; therefore it will be politic in the Government of the United States to continue such duties till their object is accomplished. Mr. TUCKER would be glad to know what article it was that South Carolina would not contribute her full proportion of tax upon? he saw none; on the contrary, so far as the enumeration went, the impost would bear unequally upon her, and he feared many others in the list would increase the imposition. He thought it the duty of the committee to guard against an unequal distribution of the public burden in every case, and therefore wished the duty on this article to be a moderate one; not because it affected the State he represented, for it did not do this to any degreeas wax candles were there principally consumed, the material for which was the production of the Southern States-but because other States, not having this advantage, might be oppressed. Mr. MADISON thought that almost every State in the Union had more of this article than was Mr. BOUDINOT apprehended most States imnecessary for its own consumption, and conse- ported considerable quantities of this article from quently there was no danger of its being imported, Russia and Ireland; he expected they would be unless the quality of the foreign beef was supe- made cheaper than they could be imported, if a rior. He would not object to gentlemen gratify-small encouragement was held out by the Gov |