53 09

John Norton, jr.,

8,576 03

Parks & Warner,

550 00

John D. Pierce,

1,143 00 187 19

Austin Wales and others, mortgage, collateral to his note. Five shares steamboat Erie stock, collateral to Thomas B. Clarke's liabilities.

John Hale's mortgage, collateral to John Watson's note, Joy and Porter.

Light house contracts, collateral to James H. Rogers' account. Joseph R. Williams' note, collateral to bank of Monroe ac

count.

Fifty-six shares Waterloo stock, collateral to Charles Hubbell's

note.

Two deeds of Thos. O. Hill's, collateral to his note.

Hiram R. Howlett's mortgage, collateral to his note.

[No. 38.]

A petition of the county commissioners, &c., of Genesee county, praying for the passage of a law for the collection of a certain tax.

To the honorable the Senate and House of Representatives of the State of Michigan:

Your petitioners, the county commissioners of the county of Genesee, would respectfully represent, that in consequence of the unanimous resignation of the township officers elected for the township of Flushing, in said county, for the year 1839, there was no assessment roll returned from that town, and no portion of the county taxes borne by its citizens, which operated unequally and unjust upon the other towns of the county, and contrary to the intent and law of taxation.

They would, therefore, ask of your honorable body, that their proportion of the county tax for that year, may be annexed to the assessment roll of said town, to be raised towards defraying the county expenses for the year 1841.

As a guide by which to arrive at the probable amount of the county taxes for that year, your petitioners would state, that the assessment for the year 1838, was $199,190; for 1840, $172,192. The medium, or probable amount for the year 1839, would have been $185,691; and they, therefore, trust that your honorable body will pass a law, authorizing the county commissioners to annex their apportionment of county taxes for 1839, to the assessment roll of said town, for 1841.

Flint, January 5, 1841.

CHAS. N. BEECHER,
JONATHAN DAYTON,
CHARLES SEYMOUR,
County Commissioners.

JER. R. SMITH,

LYMAN STONE,

Clerk's Office Genesee County, ss:

Associate Judges.

I, William A. Morrison, clerk of said county, do hereby certify, that the amount of tax for the year 1838 and 1840, for the county of Genesee, for the town of Flushing, is correctly stated in the foregoing petition, as appears from the records in my office; and further, that no tax was levied or raised from the taxable property of said township in 1839.

Given under my hand and seal of office, at Flint, this fifth day of January, one thousand eight hundred and forty-one. W. A. MORRISON, Clerk,

By CHAS. J. BIRDSALL, Deputy.

[No. 39.]

Report of the committee on manufactures, relative to a protective tariff.

The committee on manufactures, to whom was referred a special message from the executive, and accompanying documents, on the subject of a protective tariff; also sundry resolutions on the same subject, presented on the 7th of January last, have had the same under consideration, and respectfully recommend the adoption of said resolutions.

Before, however, taking leave of the subject, the committee would remark that however conflicting may have been the views and theories which have been advanced touching the policy recommended, an impartial review of the events of the last few years, cannot fail to convince every unprejudiced mind, of the expediency of resorting to it both as a measure of protection to the industry of the country, and as a means of replenishing the national treasury in a manner the least objectionable to all classes.

That the right to impose duties upon imported articles with a view to protect and encourage our own agricultural and manufacturing interests, is conferred on congress by the constitution, is apparent for several reasons. It is shown by the fact that the people of the several states in adopting the constitution, divested their state governments of the power in question; a power originally belonging to them. And no one will pretend to deny that the power of taxing imposts might be and frequently was employed by the states for the purpose of protection, before the establishment of the federal government. The usages of all commercial nations, as demonstrated by their history, fully prove that not only revenue, but objects far different in their nature from the accumulation of treasure, the prosecution of wars or the payment of debts, have been deemed fully within the scope of the taxing power. It is not unfrequently used as a regulation of commerce; as a virtual prohibition upon the introduction of articles of foreign growth or fabric, for the purpose of encouragement to some interest or employment which, with a view to the defence, the wealth, or the glory of the nation, ought to be cherished at home. It [H. R.] Vol. II.

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