University of Virginia Library

8290. TAXATION, Exports and.—

I have
read with attention and satisfaction the pamphlet
you have sent me. It is replete with
sound views, some of which will doubtless be
adopted. Some may be checked by difficulties.
None more likely to be so than the
proposition to amend the Constitution, so as
to authorize Congress to tax exports. The
provision against this in the framing of that
instrument, was a sine quâ non with the
States of peculiar productions, such as rice,
indigo, cotton and tobacco, to which may now
be added sugar. A jealousy prevailing that to
the few States producing these articles, the
justice of the others might not be a sufficient
protection in opposition to their interest, they
moored themselves to this anchor. Since the
hostile dispositions lately manifested by the
Eastern States, they would be less willing
than before to place themselves at their
mercy; and the rather as the Eastern States
have no exports which can be taxed equivalently.
It is possible, however, that this difficulty
might be got over; but the subject
looking forward beyond my time, I leave it
to those to whom its burthens and benefits
will belong.—
To A. C. Mitchell. Washington ed. vi, 483.
(M. 1815)