University of Virginia Library

FRIDAY MARCH 7.

Printed copies of the Report above-mentioned were delivered
to each member, as follows, viz.

(1.)

• "Resolved, that it be recommended to the several States,
  as indispensably necessary to the restoration of public credit, and
  the punctual & honorable discharge of the public debts, to vest
  in the U. S. in Congs. assemd. a power to levy for the use of the
  U. S. a duty of 5 Per Ct. ad valorem, at the time and place of importation,
  upon all goods, wares & merchandizes of foreign growth
  & manufactures, which may be imported into any of the said
  States, from any foreign port, island or plantation, except arms,
  

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  ammunition, clothing, and other articles imported on account of
  the U. States or any of them; and except wool cards, cotton
  cards, & wire for making them; and also except Salt during the
  war:

(2.)

• Also a like duty of 5 Per Ct. ad valorem, on all prizes
  & prize goods condemned in the Court of Admiralty of any of
  these United States as lawful prize:

(3.)

• Also to levy a duty of 1/8 of a dollar per bushel on all salt
  imported as aforesaid after the war; 1/15 of a dollar per gallon on
  all wines, 1/30 of a dollar per gallon on all rum and brandy; 2/3 of
  a dollar per 112 Ibs on all brown sugars, 1 dollar per 112 Ibs on
  all powdered, lump and clayed sugars other than loaf sugars,
  1 1/3d°. per 112 Ibs on all loaf sugars; 1/30 of a dollar per pound on
  all Bohea Tea, and 1/15 of a dollar per Ib on all finer India teas,
  imported as aforesaid, after—, in addition to
  the five per Ct. above-mentioned:

(4.)

• Provided that none of the said duties shall be applied to
  any other purpose than the discharge of the interest or principal
  of the debts which shall have been contracted on the faith of the
  U. S. for supporting the present war, nor be continued for a
  longer term than 25 years: and provided that the collectors of
  the said duties shall be appointed by the States within which their
  offices are to be respectively exercised, but when so appointed,
  shall be amenable to & removable by the U. S. Congs. assd. alone;
  and in case any State shall not make such appointment within
  —, after notice given for that purpose, the appointment
  may then be made by the U. S. in Congs. assd.

(5.)

• That it be further recommended to the several States to
  establish for a like term not exceeding 25 years, and to appropriate
  to the discharge of the interest & principal of the debts
  which shall have been contracted on the faith of the U. S., for
  supporting the present war, substantial and effectual revenues of
  such a nature as they may respectively judge most convenient, to
  the amount of—, and in the proportion
  following viz.

  The said revenues to be collected by persons appointed as aforesaid,
  but to be carried to the separate credit of the States within
  

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  which they shall be collected and be liquidated and adjusted
  among the States according to the quotas which may from time
  to time be allotted to them.

(6.)

• That an annual account of the proceeds and application
  of the aforementioned revenues shall be made out & transmitted
  to the several States, distinguishing the proceeds of each of the
  specified articles, and the amount of the whole revenue received
  from each State.

(7.)

• That none of the preceding resolutions shall take effect
  untill all of them shall be acceded to by every State, after which
  accession however, they shall be considered as forming a mutual
  compact among all the States, and shall be irrevocable by any
  one or more of them without the concurrence of the whole, or a
  majority, of the United States in Congs. assembled:

(8.)

• That, as a further means, as well of hastening the extinguishment
  of the debts, as of establishing the harmony of the
  U. States, it be recommended to the States which have passed no
  acts towards complying with the resolutions of Congress of the
  6th. of Sepr. and the 10th. of Octr., 1870, relative to territorial cessions,
  to make the liberal cessions therein recommended, & to the States
  which may have passed acts complying with the said resolutions
  in part only, to revise & complete such compliance.

(9.)

• That, in order to remove all objections against a retrospective
  application of the constitutional rule of apportioning to
  the several States the charges & expenses which shall have been
  supplied for the common defence or general welfare, it be recommended
  to them to enable Congress to make such equitable exceptions
  and abatements as the particular circumstances of the
  States from time to time, during the war, may be found to require:

(10.)

• That conformably to the liberal principles on which
  these recommendations are founded, and with a view to a more
  amicable and complete adjustment of all accounts between the
  U. S. and individual States, all reasonable expenses which shall
  have been incurred by the States without the sanction of Congs. ,
  in their defence agst. or attacks upon British or Savage enemies,
  either by sea or by land, and which shall be supported by satisfactory
  proofs, shall be considered as part of the common charges
  incident to the present war, and be allowed as such:

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(11.)

• That as a more convenient and certain rule of ascertaining
  the proportions to be supplied by the States respectively
  to the common Treasury, the following alteration in the articles
  of confederation and perpetual union between these States, be
  and the same is hereby, agreed to in Congress, & the several
  States are advised to authorize their respective delegates to subscribe
  and ratify the same, as part of the said instrument of Union,
  in the words following, to wit.

(12)

• "So much of the 8th. of the Articles of Confederation &
  perpetual Union between the thirteen States of America as is contained
  in the words following to wit' All charges of war &c (to
  the end of the paragraph)—[and all other expenses that shall be
  incurred for the common defence or general welfare, and allowed
  by the United States in Congress assembled, shall be defrayed
  out of a common treasury, which shall be supplied by the several
  States, in proportion to the value of all land within each State
  granted to, or surveyed for, any person, as such land, and the
  buildings and improvements thereon, shall be estimated according
  to such mode as the United States in Congress assembled
  shall, from time to time, direct and appoint,]'—is hereby revoked
  and made void, and in place thereof, it is declared and Concluded,
  the same having been agreed to in a Congress of the
  United States, that all charges of war, and all other expenses that
  shall be incurred for the common defence or general welfare and
  allowed by the U. S. in Congress assembled shall be defrayed out
  of a common treasury, which shall be supplied by the several
  States in proportion to the number of inhabitants of every age,
  sex & condition, except Indians not paying taxes in each State;
  which number shall be triennially taken & transmitted to the U.
  S. in Congs. assembled, in such mode as they shall direct and appoint;
  provided always that in such numeration no persons shall
  be included who are bound to servitude for life, according to the
  laws of the State to which they belong, other than such as may be
  between the ages of [65] —years."