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CHAPTER ing about nothing; for if not particularly mentioned, I. slaves would still fall under the general five per cent. 1789. ad valorem duty on all unenumerated articles, a duty

May 15.

just about equivalent to the one proposed. Madison replied that no collector of the customs would presume to apply the terms goods, wares, and merchandise to persons; and in this he was supported by Sherman, who denied that persons were recognized any where in the Constitution as property. He thought that the clause in the Constitution on which the present motion was founded applied as much to other persons as to slaves, and that there were other persons to whom it ought to be applied, as convicts, for instance; but the whole subject ought to be taken up by itself. Finally, upon Madison's suggestion, Parker consented to withdraw his motion, with the understanding that a separate bill should be brought in. A committee was appointed for that purpose; but here the matter was suffered to rest. When the Revenue Bill came up on its third reading, a motion by Madison to insert an amendment, restricting the period of its continuance, gave rise to two days' debate. Madison, Bland, Gerry, Huntington of Connecticut, Smith, Page, Jackson, and Tucker urged in favor of the motion that the spirit of the Constitution was not consistent with the idea of a perpetual revenue act. The command of the purse-strings belonged to the representatives of the people, and they ought not to relinquish it. Gerry conjured up the idea of a vast fund still accumulating after the public debt had been paid, upon which the executive would seize by force, and make himself absolute. It was contended, on the other hand, by Ames, Sherman, Lawrence, Clymer, and Boudinot, that the continuance of the act ought at least to be coterminous with the object for which it was passed. That

I.

object was the payment of the public debt and the res- CHAPTER toration of the public credit. It was absurd to speak of a law as perpetual which Congress had the right to re- 1789. peal at any time. A revenue act, limited to two, or three, or even to five or six years, never would give confidence to the public creditors. The ayes and noes having been called for the first time, Madison's motion was carried by the very decided majority of forty-one to eight. By the filling of the blank, the operation of the act was limited to the 1st of June, 1796.

Thus amended, the bill was read a third time, passed, and sent to the Senate for concurrence. Of the debates in that body no record exists, but the bill came back to the House a good deal altered. The discrimination in the duty on spirits in favor of allied nations was struck out, also the drawback on domestic spirits exported. Most of the specific duties were considerably reduced, that on molasses one half. Cotton and indigo were added to the list of protected articles. These and some other amendments were agreed to by the House, but the discrimination in favor of nations in alliance was not given up without great reluctance, and only on the report of a Committee of Conference. The House also found itself obliged to allow the corresponding discrimination to be struck out of the Tonnage Act, the Senate holding out the idea that this system of commercial retaliation might form the subject of a separate bill. It was, indeed, referred to a committee, but no report was made till the next session.

The duties imposed under this first Revenue Law, as finally passed, were as follows: Distilled spirits of Jamaica proof, ten cents per gallon; other distilled spirits, eight cents; molasses, two and a half cents; Madeira wine, eighteen cents; other wines, ten cents; beer, ale,

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CHAPTER and porter, in casks, five cents per gallon; in bottles, I. twenty cents per dozen; bottled cider, the same; malt, 1789. ten cents per bushel; brown sugar, one cent per pound; loaf sugar, three cents; other sugars, two and a half cents; coffee, two and a half cents; cocoa, one cent; teas from China and India, in American vessels, bohea, six cents per pound; souchong, and other black teas, ten cents; hyson, twenty cents; other green teas, twelve cents; on teas from Europe, in American vessels, the duties were somewhat higher, and higher still when imported in foreign vessels; on candles, of wax or spermaceti, six cents per pound; tallow candles, two cents; cheese, four cents per pound; soap, two cents; boots, per pair, fifty cents; shoes, of leather, seven cents; of silk or stuff, ten cents; cables and tarred cordage, seventy-five cents per hundred weight; untarred cordage, ninety cents; twine and pack-thread, two dollars; unwrought steel, fifty cents per hundred weight; nails and spikes, one cent per pound; salt, six cents per bushel; manufactured tobacco, six cents per pound; indigo, sixteen cents per pound; wool and cotton cards, fifty cents per dozen; coal, two cents per bushel; pickled fish, seventy-five cents per barrel; dried fish, fifty cents per quintal; playing cards, ten cents per pack; hemp, sixty cents per hundred weight; cotton, three cents per pound. In addition to these specific duties, an ad valorem duty of ten per cent. was imposed on glass of all kinds (black quart bottles excepted), china, stone, and earthen-ware, gunpowder, paints, shoe and knee buckles, and gold and silver lace and leaf. Seven and a half per cent. ad valorem was charged upon blank books, paper, cabinet wares, leather, ready-made clothing, hats, gloves, millinery, canes, brushes, gold and silver and plated ware and jewelry, buttons, saddles, slit and rolled iron, and cast

I.

ings of iron, anchors, tin and pewter ware. Upon all CHAPTER other articles, including manufactures of wool, cotton,and linen, five per cent. ad valorem was to be charged, 1789. except on saltpeter, tin, lead, old pewter, brass, iron and 'brass wire,. copper in plates, wool, dye-stuffs, hides, and furs, to be free of duty. It was provided in a subsequent act that in all cases of duties ad valorem, the value should be ascertained by adding ten per cent., or, if the goods came from the Cape of Good Hope or beyond, twenty per cent. to the cost at the place of exportation. For the encouragement of domestic shipping, when the goods were imported in American vessels, a tenth part of the duties was to be remitted. Upon all goods re-exported within twelve months from the date of importation, a drawback was to be allowed of the whole amount of duties, one per cent. being deducted. The act was to go into effect from and after the first of August.

The Tonnage Act imposed a duty of six cents per ton upon all vessels American built and owned entering any American port from any foreign country. Upon vessels American built, but owned abroad, the duty was thirty cents per ton, and fifty cents upon all other vessels. American fishing and coasting vessels were to pay but once a year; but foreign vessels, if employed in the coasting trade, from which it was not thought expedient entirely to exclude them, were to pay a new tonnage duty upon every entry.

For the due collection of these duties, the whole coast of the United States was divided by another act into col lection districts, to the number of about seventy. The more important districts were to have three principal officers: a collector, to have, by himself or his deputy, the general superintendence of the entry and clearance of vessels, the receipt of duties, and the appointment of all

CHAPTER inferior officers, such as weighers, gaugers, measurers, I. and inspectors; a naval officer, to act as a check upon the 1789. collector, and in that capacity to countersign all docu

ments; and a surveyor, whose duty it was to superin-
tend the inferior officers, and to place an inspector on
board all vessels as soon as they arrived, charged to
ascertain the quantities of goods on board on which du-
ties were payable, and to allow none to be landed with-
out a permit. The less important districts had a collect-
or and surveyor, and the least important a collector only.
Masters of vessels arriving from foreign ports were
required to deliver to the first custom-house officer com-
ing on board two manifests or written statements of the
cargo, with the names of the consignees. They were
also required to enter their vessels at the custom-house
within forty-eight hours after their arrival, and to swear
to the truth of the manifest; nor might any goods be
landed, except in open day and with a permit, under
pain of forfeiture. To obtain a permit, the consignee
must enter the goods at the custom-house, under oath,
and pay the duties.
the duties. All tonnage duties and all amounts
of fifty dollars or less were to be paid in cash. When
the, duties exceeded that sum, four months credit was
allowed on imports from the West Indies; six months
on other goods, and in the case of Madeira wine, twelve
months credit. False entries, and all other attempts at
evasion of duties, were punishable with forfeiture, and
false swearing by fine and imprisonment. This system

of collection, except the credit on duties, was mainly de-
rived from the usages of the old royal and recent state
custom-houses, and, with some slight modifications in
the details, and the abolition of the credit system, still'
continues in force. To aid the provisions of this act,
the merchants of all the principal ports entered into as-

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