CHAP. III. 1st Session. National Revenue-Imposts, and Tonnage Duties. 1st Congress. rate duty on salt, and answered the arguments against it. The tax was further supported by Mr. Huntington, Mr. Fitzsimons, and Mr. Smith, of Maryland, and opposed by Mr. White and Mr. Scott. Mr. Smith stated that they collected eight cents in Maryland, and it caused no complaint that he knew of. Tobacco and snuff. Glass, paper, &c. Jewellery, plate, binet ware, ca It was then agreed, on motion of Mr. Sherman, to lay six cents per lb., deemed equal to a prohibition, on manufactured tobacco; and ten cents on snuff. On motion of Mr. Carroll, a duty of ten per cent. ad valorem was laid on all window and other glass, except black quart bottles. On motion of Mr. Clymer, it was agreed that seven and a half per cent. ad valorem should be laid on blank books, writing, printing, and wrapping paper, and paste-board. The same duty was also laid upon canes, walking-sticks, whips, clothing ready made, on gold, silver, and plated ware, on jewiron, &c. ellery and paste-work. Also, upon all cabinet ware, buttons of Coaches, &c. Teas. metal, saddles, gloves of leather, all hats of beaver, fur, wool, or On every coach, chariot, or other four-wheel carriage, and on 1789. Lloyd's Con. col Reg vol. i. P. 93, 94. The committee then rose and reported progress, and, on the H. Journal, "On anchors, seven and a half per cent. ad valorem. Lloyd's Con. Reg., vol. i. p "On wrought tin ware, seven and a half per cent. ad va- 95—98. lorem. "On every quintal of fish, 50 cents. "On every barrel of pickled fish, 75 cents. "On all teas imported from China or India in ships built in the United States, and belonging wholly to a citizen or citizens thereof, as follows: on Bohea tea, per pound, 6 cents; on all Souchong, and other black teas, 10 cents; on superior green teas, 20 cents; on all other teas, 10 cents. "On all teas imported from any other country, or from India or China, in ships which are not the property of a citizen or citizens of the United States, as follows: on Bohea tea, per pound, CHAP. III. National Revenue-Imposts, and Tonnage Duties. 1789. 1st Session. 1st Congress. 10 cents; Souchong, and other black teas, 15 cents; on superior green teas, 30 cents; on all other green teas, 18 cents per pound. "On coal, 3 cents per bushel." Coal. Tonnage duties. American vessels. Foreign vessels. Mr. Madison expressed some doubt as to the policy of the clauses imposing the duties on tea, and they were defended by Mr. Fitzsimons, who moved them, and by Mr. Goodhue and Mr. Boudinot. In the article of coal, also, a motion was unsuccessfully made by Mr. Hartley, to limit the duty to one cent per bushel. The whole time devoted to this subject, on the 20th, was em- Lloyd's Con. Reg., ployed in the discussion of a motion by Mr. Fitzsimons, that a vol. i. p. drawback of six cents per gallon be allowed on all rum distilled 101–104. in the United States, exported without the limits of the same. This motion, after debate, was decided in the negative. Mr. Fitzsimons moved to insert the following clause:-"That all the duties paid, or secured to be paid, on goods imported, shall be returned or discharged upon such of the said goods as shall, within months, be exported to any country without the limits of the United States, except so much as shall be necessary to defray the expense that may have accrued by the entry and safe keeping thereof." The committee, on motion of Mr. Clymer, rose without deciding or discussing this question, but on the 21st, the motion was adopted without debate. It was agreed to lay a duty of six cents per ton on all vessels Id. p. 105 built in the United States, and owned by a citizen or citizens -124. thereof, and all vessels foreign built, but now owned by such citizens. A motion was then made to adopt the following clause:-" On This question was discussed by Mr. Goodhue, Mr. Lawrance, Mr. Lawrance moved to fill this blank with the same sum. CHAP. III. 1st Session. National Revenue-Imposts, and Tonnage Duties. 1st Congress. Mr. Fitzsimons to insert 60 cents. Mr. Tucker moved 35 cents; intending, should that sum be adopted, to move a reduction of the sum in the first clause, to 20. A motion was made by Mr. Madison to limit the duty to a certain time, so as to allow an opportunity to add to our own tonnage, and afterwards to increase the duty to a greater degree. On the motion of Mr. Madison there was an equal division of the committee, and the casting vote of the chairman was given in the negative; he remarking, that he did not see any necessity for using the words, because the subject was always in the power of the legislature. Mr. Boudinot then moved 50 cents, which was adopted, the motion for 60 cents having been previously negatived. Proviso. Resolutions reported. reduce du rits, lost. 1789. It was then provided "that no vessel built within the United States, and belonging to a citizen or citizens thereof, whilst employed in the coasting trade, or in the fisheries, shall pay tonnage more than once in any one year. Nor shall any ship or vessel built within the United States pay tonnage on her first voyage." The committee then reported the resolutions to the house, H.Journal, where they were read and ordered to lie on the table. p. 19, 20. vol. p. On the 24th of April, the house proceeded to consider the resolutions, and a discussion, which consumed the whole of the day, Motion to took place on a motion of Mr. Boudinot, to reduce the duty im- Lloyd's ty on spi- posed by the committee on distilled spirits of Jamaica proof, Con. Reg., from 15 to 12 cents per gallon. The reduction was supported 125–135. by Mr. Jackson, of Georgia, Mr. Wadsworth, of Connecticut, Mr. Lawrance, and Mr. Tucker; the last gentleman proposing to strike off seven cents from the fifteen; and was opposed by Mr. Madison, and Mr. Fitzsimons. On the succeeding day, the motion of Mr. Boudinot was negatived. Discrimi favour of allies. It was then moved by Mr. Smith, of Maryland, that a duty of Id. p. 135 nation in six cents per gallon be laid on all spirits of Jamaica proof, im- -143. ported from the dominions of nations in alliance. The motion was sustained by Mr. Lee, Mr. Page, and Mr. Madison; and was opposed by Mr. Lawrance, Mr. Fitzsimons, and Mr. Sherman. The question was then carried in the affirmative, and the duties were ordered to be, on all spirits of Jamaica proof, imported from nations in alliance, twelve cents per gallon; on all other spirits, from the same nations, ten cents. Madeira Mr. Boudinot then moved to reduce the duty on Madeira wine re wine to twenty-five cents per gallon, in which motion Mr. Maduced, and other dison acquiesced; and, after an unsuccessful effort by Mr. Fitzsimons to keep the duty at the rate imposed by the committee, the house agreed to the reduction. The duty on all other wines wines. CHAP. III. 1st Session. National Revenue-Impòsts, and Tonnage Duties. 1st Congress. was then reduced from twenty cents to fifteen. The duty on shoes. Molasses. 1789. On the 27th, the house resumed the subject, when a proposi- H. Journal, tion was made by Mr. Fitzsimons, that a duty of 100 cents be laid P. 21. on cables and cordage, instead of the fifty cents laid on in committee. Mr. Madison moved seventy-five cents; and the motion of Lloyd's Con. Reg., Mr. Fitzsimons being negatived, that of Mr. Madison was agreed vol. i. p. to. Mr. Fitzsimons then proposed that tarred cordage should 144. be taxed ninety cents, which was agreed to. On motion of Mr. Heister, a duty of sixty cents upon hemp was then agreed to, but not to take place till the 31st of December, 1790. The duty on twine and pack-thread was then raised to 200 cents for every 112 lbs. The subject of molasses was then taken up for discussion, Id. p. 146 Mr. Goodhue having introduced it with some remarks on the -172. exorbitance of the duty. The debate was continued through the 27th, and the whole of the 28th, and resulted in the rejection of a motion to strike out the duty of six cents. The reduction of the duty was desired by Mr. Sherman, Mr. Goodhue, Mr. Gerry, Mr. Sylvester, Mr. Wadsworth, Mr. Thatcher, Mr. Boudinot, and Mr. Ames; and opposed by Mr. Jackson, Mr. Madison, and Mr. Fitzsimons, in speeches of some length, and indicative of more temper than any discussion which had preceded it. After this question was disposed of, Mr. Fitzsimons renewed his Drawback motion, which was negatived in committee, that a drawback of ported. three cents per gallon be allowed on all rum distilled in the United States, and which shall be exported without the limits thereof, and this motion was agreed to. The first resolution of the committee was then agreed to, in the following amended form: on rum ex Resolution as amended. "Resolved-That it is the opinion of this committee, that the H.Journal, following duties ought to be laid on goods, wares, and merchan- p. 21-23. dises, imported into the United States, namely: "On all distilled spirits, of Jamaica proof, imported from "On all other distilled spirits, imported from any such IN CENTS. 12 10 15 . CHAP. III. 1st Congress. 1st Session.j Resolution as amended. National Revenue-Imposts, and Tonnage Duties. "On all other distilled spirits, imported from any such CENTS. state or kingdom, per gallon, "On molasses, per gallon, "On Madeira wine, per gallon, 12 6 25 15 "On all other wines, per gallon, "On every gallon of beer, ale, or porter, imported in casks, 8 25 "On malt, per bushel, 10 "On all shoes, slippers, or golo-shoes, made of leather, "On all shoes, or slippers, made of silk or stuff, per pair, 10 "On tarred cordage, for every 112 lbs., "On untarred do. and yarn, for every 112 lbs., 75 75 90 50 7 "On twine or pack-thread, for every 112 lbs., . "On hemp, per cwt., after the first of December, 1789, 60 "On all nails and spikes, per lb., "On salt, per bushel, except such as shall be used on fish 56 1 "On all teas imported from China or India, in ships built 1789. |