University of Virginia Library

MAY 12. DUTIES ON IMPORTS.

Mr. Madison said his mind was incapable of discovering
any plan that would answer the purpose the committee have
in view, and not produce greater evils than the one under
consideration. He thought an excise very objectionable, but
as no actual proposition for entering into such a system was
before the committee, he forebore to say any thing further
about it. He admitted an excise would obviate in part some
of the difficulties; but he did not think the answer given to

his argument altogether satisfactory; yet there was another
argument he urged on a former occasion remaining unanswered
—it was, that, at this moment, the fisheries, distilleries,
and all their connexions, were laboring under heavier
duties than what is now proposed; true, the duty is collected
in a different mode, but it affects the consumer in the same
manner. The gentlemen have said, to be sure, that the duty
is evaded; but if half is collected, it will amount to more than
six cents per gallon.

It is said that a tax on molasses will be unpopular, but not
more so than a tax on salt. Can gentlemen state more serious
apprehensions in the former than the latter case? yet
the committee did not forego a productive fund, because the
article was a necessary of life, and in general consumption.
If there is the disposition that is represented for people to
complain of the oppression of Government, have not the
citizens of the Southern States more just ground of complaint
than others? The system can only be acceptable to
them, because it is essentially necessary to be adopted for
the public good.

Gentlemen argue, that a tax on molasses is unpopular, and
prove it by experience under the British Government. If
this is to be adduced as a proof of the popularity of the measure,
what are we to say with respect to a tax on tea? Gentlemen
remembered, no doubt, how odious this kind of tax was
thought to be throughout America; yet the House had, without
hesitation, laid a considerable duty upon it. He did not
imagine that a duty on either of those articles, was in itself
objectionable; it was the principle upon which the tax was
laid that made them unpopular under the British Government.

It is said that this tax is unjust; now, he had not a single
idea of justice, that did not contradict the position. If it be
considered as it relates to rum, he was certain the consumers
of foreign rum paid a larger proportion of revenue into the
Treasury than the consumers of country rum; they paid
more than equal distributive justice required; if it was considered

as it respected molasses, there would appear no injustice.
Molasses was consumed in other States; but if it was
not, sugar was used in its stead, and subjected to a duty full
as high as that on molasses. But dismissing both these considerations,
and even admitting the whole weight to fall on
the Northern States, it would not be disproportioned, because,
in the long list of enumerated articles subject to a
high duty, they imported few or none; indeed, the articles
were pretty generally taxed for the benefit of the manufacturing
part of the northern community; see loaf sugar,
candles, cheese, soap, &c. He hoped gentlemen would not
infer from this observation, that he thought the encouragement
held out by the bill to manufactures improper; far from
it; he was glad to see their growing consequence, and was
disposed to give them every aid in his power. From this
view of the subject, he was inclined to adhere to the bill, and
not make any reduction.