the fact in regard to the tax on carriages. It was contended then that the repeal of the tax was calculated in particular to relieve the Southern States, whereas Massachusetts paid her full proportion of that tax. So now again there is an attempt to impress the belief that the repeal of the duties on salt is calculated to favor the South and the West, to the prejudice of the East. Sir, there is as much salt consumed in the Eastern, as in the Southern and Western States. In New Hampshire, except a small district on the seashore, which is inconsiderable, the consumption is great. Such is the fact throughout Vermont, and also throughout Massachusetts, excepting only a narrow tract on the seashore. The Eastern States are, therefore, as much interested in the repeal of those duties as any part of the Union. Mr. BIDWELL. The principal arguments urged by my colleague against the bill under consideration, appear to be two. 1st. That it will ruin the manufacturers. 2dly. That the benefit of the measure will be unequal. But, shall the interest of a few manufacturers, a few hundreds only, or a few thousand if you please, be put in competition with the general interests of the country? As to the second objection, that the benefits of the measure will not be enjoyed equally, the gentleman states that one man will be relieved from a tax of only forty-two cents, and another will be relieved from the burden of ten dollars. This is the very reason why the duties ought to be repealed. If they fall so unequally, they ought at once to be done away. The gentleman, in the abundant resources of his ingenuity, could not have invented a stronger argument for the repeal, since, by his own acknowledgment, the duties are now so unequal that one man is compelled to pay ten dollars, and another pays only forty-two cents. As to the objection that this measure is designed to favor the South, I would observe that the Eastern States, with the exception of only a very few inhabitants on the seacoast, are as deeply interested in the repeal as any quarter of the Union. Mr. HOLLAND. The first argument urged by the gentleman from Massachusetts, (Mr. QUINCY,) who spoke against the bill, is, that the repeal of the duty will destroy the manufactures of salt. But, supposing such to be the fact, who is to blame? Those only who have been such forward speculators in this manufacture. They have had ample notice, for it has been well understood for several years that Government designed to relinquish these duties as soon as they could be dispensed with. This is the first time I ever heard that salt was not used by the poor. I had always thought that the rich and poor used about the same quantity, and that a tax on this article approached very near a capitation tax. The poor have cattle also to eat salt. The tax is felt more by the poor than by the rich. The manufacturing of salt is not confined to Massachusetts. The business is carried on in Virginia, where immense sums have been imprudently laid out in that way, and several adventurers ruined by the result. Il JANUARY, 1807. apprehend no danger to the public from checking such extravagant manufactures. Mr. G. W. CAMPBELL.-I rise only to observe that the people of the Western States, at least of Tennessee, have no particular interest in passing this law. More salt is manufactured than is consumed there, so that some of the inhabitants on the east of the mountains are supplied from those manufactories. Mr. BROOM.-I cannot reconcile it to myself to give a silent vote upon the final passage of this bill, because it contains two distinct propositions widely different from each other, and which are by no means equally acceptable to me. The one to abolish the specific duty on salt, the other to impose additional duties ad valorem. To the first I cordially assent, to the latter I have serious objections. I am happy that I had an opportunity, whilst this bill was passing through its several stages, to record my vote separately for the abolition of the salt duty and against the continuation of the additional duties. The question now is, Shall this bill pass? And we are now to consider whether it will be productive of more good than injury. I could have wished that these two provisions had been made the subjects of separate bills in order that the sense of the House and of the nation might be distinctly ascertained upon each, without the influence of one upon the other; but a different course has been pursued, and the House is now called on to decide whether they will abolish the duty on salt, although coupled with the encumbrance of the Mediterranean fund, or reject the bill altogether. It has been well calculated, that thus situated, our earnest zeal to remove the salt tax will make us less sensible of the imposition of the additional duties, and that our regard to personal popularity may make us yield to a tax of which the great mass of the people is not sensible, rather than hazard an opposition to the removal of one which the whole community knows and feels. By this political contrivance the additional tax is so well seasoned to the taste of the people, that it is presumed they cannot fail to relish it. I wish to be understood that I am in favor of the repeal of the duty on salt, and I congratulate the House upon the unexpected change in their opinion on the subject since the last session. We have been repeatedly pressed to abolish this duty, but an imposing majority has hitherto prevented it. I am happy that the propriety of the measure has been discovered even at this late day, and I shall not inquire whether this change has been produced by a sense of this propriety, by the President's recommendation, by the desire of conforming to the popular wish, or by a dread of popular indignation. I wish it also to be understood that I am opposed to the imposition of the additional duties; and, as it is a duty which I owe to myself, I trust the House will indulge me while I explain the reasons of my opposition, and account for the vote which I shall this day give. I am not against granting money in case money is wanted-far be it from me even to wish to paralyze the arm of Government, or to embarrass its operations. If gentlemen will conde scend to demonstrate the necessity of this tax, Making in the whole H. OF R. tures of Government, nearly $12,000,000, leaving in this last case an annual surplus of $2,000,000. The calculations of the permanent revenue are made by the Secretary on the lowest possible scale; for they are made on the basis of the revenue received during a year of European peace, with a proper allowance for our increase in population and wealth, and without including many incidental branches of revenue. If then, this tax is not wanted to support Government, or to provide for any contemplated scheme for the redemption of the debt, or for any other designated object, why should we grant it? There is one reason given, for which I must give credit to the gentleman from Pennsylvania (Mr. SMILIE.) He called for the reading of it yesterday, and seemed to consider it, without any comment, as a conclusive argument. It was the President's Message recommending the measure. I could scarcely have expected from the majority of this House, so nearly approximated as they are to the people, so little jealousy of Executive influence, and such avowed submission to Presidential recommenda4,000,000, tion. The message was read-it was too plain to be misunderstood, and of itself argument sufficient, $17,000,000 and the House was prepared to lay the additional duty. This is certainly an easy mode of managing the business of legislation, but by no means $3.000.000 the most honorable to ourselves, or useful to our constituents; we are not sent here merely as the instruments of taxation, but as men invested with discretion to measure out the burdens of the community and to administer to the wants of the 8,756,000 Government, according to our own views of the right of the latter, and the necessity of the case. The recommendation of the President may possi3,900,000 bly proceed from the best and most patriotic $12.656,000 motives; but yet he may err. The soundest policy may justify the tax which he recommends, and it may be our duty to impose it; but of this we ought to be convinced before we sanction it. Now, let me ask, what reason is given to justify 13,000,000 this call for money? Are we not told that our 3,000,000 Treasury is full and flowing over, and that the Constitution must be amended to enlarge the $16,000,000 federal trust and give us an opportunity of getting rid of it? Why, then, this great anxiety for The Mediterranean fund cannot, therefore, be more money? Do we not know the danger of wanted for any purpose in contemplation during too much? Have we not been told by high authe years 1807 and 1808. For the average reve-thority that too much money may lead to war? nue from 1809 to 1815 inclusive, the Secretary Why then do we wish to run with our eyes open calculates on $14,000,000, exclusive of the Medí- headlong into temptation, and involve ourselves terranean fund, and without calculating the reve-in that hurtful practice of injuring one another? nue from New Orleans. Supposing then this Why accumulate that evil which may obstruct last mentioned revenue to supply the deficiency the progress of brotherly love and universal philoccasioned by the repeal of the salt duty, the anthropy? revenue may still be calculated at $14,000,000 from 1809 to 1815. And leaving a balance in the Treasury at the end of this year of nearly For the year 1808, according to the Secretary's plan for redeeming the public debt, there will be wanted for the public debt, For all other expenses of Government, including $400,000 for contingencies, To meet this expenditure we have As the laws now are, all the expenditures of Government during these years, including the provision for the public debt, will be $8,500,000, leaving an annual surplus of 5 millions; but if the proposed plan of the Committee of Ways and Means for the payment of the public debt, should be sanctioned by law, and assented to by the creditors, there will then be wanted for the expendi I beg the House to reflect that the question is not now whether we shall take off a tax of one million of dollars, but simply whether we shall lay on that tax. The tax ceases by its own terms with the cause which produced it, and if no law is passed to impose this tax again, the 4th of March will find the people relieved from its burden, and the law itself consigned to its rank among the musty rolls of expired laws. When this tax was laid, the people submitted to it without a murmur. It was a voluntary contribution; and I might almost say that humanity, charity, and patriotism, were the donors. The feelings of the nation were roused for the protection of our commerce and seamen against the pirates of Barbary, and in the moment of generous national excitement this additional duty was laid-not as a matter of revenue, but for the sole avowed purpose of protecting our seamen and commerce, and for carrying on warlike operations against the hostile Barbary Powers. And so particular were the provisions of the law, that a separate account was to be kept, that the people might see whether it was faithfully applied to the purpose for which they generously intended it. By the same law the faith of the nation was pledged that the duty should cease three months after a treaty with Tripoli, unless the United States should be at war with some other Power. Now mark the sequel. The war was ended, a treaty with Tripoli concluded, and this productive duty was to cease for ever. JANUARY, 1807. lection laws without complaint. If this tax is wanted to put the country in a state of defence, by fortifications or military or naval preparations, let gentlemen tell us so, and considering the fund pledged for that purpose I will freely vote for it. If it is wanted for any other purpose, let us know the purpose and alter the title of the bill to correspond with it. But why should we resort to this assumed name, and raise the money to protect our seamen and commerce against the Barbary Powers, when we know in our hearts that not a dollar of it will be applied to that purpose? Are we afraid the people should know our object? These, Mr. Speaker, are my reasons for objecting to so much of the bill as continues the additional duties. The question now is, whether the bill will do more good than injury; and considering that the relief of the salt duty is permanent, while the additional duties are but temporary, I am reconciled to vote for the bill, having first protested against its objectionable parts, that I may not in future be pledged to vote for the further imposition of the national duties. The money was too convenient to be so easily parted with. But what was to be done? All were desponding, when, on a sudden, a speck of war Mr. DANA. I concur with my friend from Maswas discerned in the horizon of Barbary. The sachusetts (Mr. QUINCY) in the opinion, that a reintelligence was communicated to Congress and duction of the duty on salt would be more proper the tax was to live yet a year longer. The mo- than a total repeal. According to my apprehension ment of dissolution is now approaching, but the of the subject, a moderate duty on salt ought not money is as convenient as ever and the tax must to be considered as generally oppressive, although still live; and now the policy is to keep this addi- it may be thought burdensome in certain parts of tional duty, which produces a million of dollars, the country. Considering the present state of and amuse the people with the release of the salt our revenues, I would reduce the duty on salt; for tax, which produces but half the money. It is not I think the sum of twenty cents per bushel to be now even pretended that any wars or rumors of more than the average rate of duty on the great wars exist between us and any of the Barbary mass of imports. Various articles, indeed, are Powers; and we are not told that the money is subjected to much heavier duties; but they are wanted for any other definite purpose; we are only such as have less claim to relief. In a financial told by the President that the tax ought to be con- view of the subject, a reduction of the duty on tinued, and in order to make it more popular, he salt appears preferable to a repeal, as it would be tells us that it is levied chiefly on luxuries. Not- favorable to an equalisation of impost. The resiwithstanding this high authority I cannot help duary portion on salt would authorize a reduction suspecting that upon examination this tax will be of duties on other articles which are in general found to bear chiefly on articles which the habits use, and still are charged with impost above the and manners of civilized nations have made ne-average rate. This reduction of duties on various cessary to their comfort. There are three rates of ad valorem duties; the lowest is applied to the most necessary articles, such as wood and iron work, and linen, woollen, and cotton goods. The highest rate is applied to articles the least necessary, and of which it is the policy of Government to restrain the importation. The value of articles of the lower rate, by the report laid on our table this morning, is $37,000,000. The value of articles of all other rates is something more than $7,000,000. The first class produces a revenue, exclusive of the Mediterranean fund, of $4,188,000. The other classes produce a revenue of but $1,168,000. The inference then is, that this additional duty, ad valorem, bears chiefly not on luxuries, but on necessaries. I cannot help thinking, therefore, that this tax is not laid with a view to restrain luxury, but because it is convenient and productive, and has been at a fortunate moment ingrafted on our col classes of articles, which are consumed by the laboring portion of the community, would operate to extend more equally the relief from taxation. But the popular attention has been so strongly attracted towards a repeal of the duty on salt, this has been rendered so much the theme of popular regard, that I have no expectation that any efforts would now persuade the House to decide in favor of such an equalisation of imposts as appears to be proper, whether we regard the principles of finance or the relief of the people. Under existing circumstances, a total repeal of the salt duty, or no relief from taxation, is the alternative, on which our votes are required. In this view of the subject, my opinion is decided to vote for the repeal. Yet, why must a repeal of the salt duty be connected with the imposition of additional duties on other articles? According to the Secretary of the Treasury's report on the finances, of the 5th of December, 1806, the proceeds of the additional duties, called "the Mediterranean fund," amounted to more than a million of dollars for one year. The product of the impost on salt, for the same year, was less than six hundred thousand dollars.-(See note A.) The bill before the House contains one section for repealing the salt duty, and another section for continuing the Mediterranean fund. In other words, it proposes to relieve the people from a specific duty, amounting to about half a million of dollars, and to lay upon them duties, ad valorem, to the amount of about a million. No reasons are given, officially, which appear to me sufficient for requiring these additional duties. As one of the Representatives of the people, I cannot consider it my incumbent duty submissively to acknowledge the irresistible force of Executive argumentation. H. OF R. some cause, thought proper to say something about a present for the Bey of Tunis, and about a war in case of refusal. On the 14th of April, 1806, the President of the United States made a communication to Congress, relative to the affair, and relative to the Mediterranean fund. The Message of the President was in these terms: was informed the vessel would be restored." During the blockade of Tripoli, by the squadron of the United States, a small cruiser, under the flag of Tunis, with two prizes, all of trifling value, attempted to enter Tripoli, was turned back, warned, and attempting again to enter, was taken and detained as prize by the squadron. Her restitution was claimed by the Bey of Tunis, with a threat of war, in terms so serious that, on withdrawing from the blockade of Tripoli, the commanding officer of the squadron thought it his duty to repair to Tunis with his squadron, and to require a catIn the month of March, 1804, after the loss of egorical declaration, whether peace or war was intendthe Philadelphia frigate, on the coast of Tripoli, ed. The Bey preferred explaining himself by an Aman act was passed under the title of "An act fur-bassador to the United States, who, on his arrival, ther to protect the commerce and seamen of the renewed the request, that the vessel and her prizes should be restored. It was deemed proper to give this United States against the Barbary Powers. By the first section of this act, all imports subject to proof of friendship to the Bey, and the Ambassador duties, ad valorem, were charged with the additional duties of two and a half per centum. These new duties were imposed expressly for the purpose of defraying the expenses of naval armaments and warlike operations against Tripoli, or any other Power of Barbary which should make war against "Under these circumstances, and considering that the United States, and for the purpose of defray the several provisions of the act of March twentying other expenses which might be incident to fifth, one thousand eight hundred and four, will cease the intercourse with the Barbary Powers. The in consequence of the ratification of the Treaty of second section required a distinct account to be Peace with Tripoli, now advised and consented to by kept of these additional duties, the proceeds of the Senate, I have thought it my duty to communicate which were to be denominated "the Mediterra- these facts, in order that Congress may consider the exnean fund," and to be applied solely to the pur-pediency of continuing the same provisions for a limposes designated by the act. The same section ited time, or making others equivalent.” contained a limitation, by which the whole of this additional impost was to cease at the expiration of three months after the conclusion of peace with Tripoli, unless the United States should then be at war with any other of the Barbary Powers. During the last session of Congress, a Treaty of Peace with Tripoli was ratified, and no other Barbary Power was at war with the United States. Of course, all the additional duties were soon to cease, by the terms of the act which imposed them. But, it may be recollected, during the same session, there was, in this country, a Turk. called the Tunisian Minister. He, it seems, for After Congress had received this Message, the first section of the act, that which imposed the additional duties ad valorem, was continued in force. The chief effect of the threat mentioned in the Message seems to have been the addition of about a million of dollars to the revenue. to anything further, the threat was so little regarded, that you did not vote seamen enough to enable the Secretary of the Navy to send a relieving squadron to the Mediterranean. As By the terms of the act continuing the additional duties, they are to cease at the close of the present session of Congress. And again, we are called upon to continue them until the end of another session. Yet, there is no war nor menace of war with any of the piratical States of Barbary. What other reasons are now assigned for continuing the additional duties? And, if they are still to be levied, why is this to be done under the name of "An act further to protect the commerce and seamen of the United States against the Barbary 6,227 15 Powers ?" They are no longer appropriated for the purposes of such protection. Product of duty of two and a half per cent., during the 6,647 72 H. OF R. Duty on Salt. of Ways and Means. In that letter, I find these observations: JANUARY, 1807. pursuance of the act supplementary to the act, entitled "An act to establish the Treasury Department. With that report, he presented various statements relative to the revenues of the United States. One of them is a table of duties, on merwe may be assisted in forming a judgment, whether the articles paying duties ad valorem are chiefly luxuries, or whether they are chiefly, not only convenient, but rendered necessary by habitual use, and by a regard to the decencies of civil "If no other expenses whatever shall be incurred, but such as are already actually authorized by law, neither the salt tax nor the Mediterranean fund are any longer wanted. The propriety of continuing the last-chandise imported. By recurring to this table, mentioned fund for a limited time might be decided by considerations connected with the political situation of the United States. For it is only to provide for the speedy payment of any contemplated acquisition of territory, without creating a new debt, or in case of war, that the fund can be wanted. Under existing circumstances, I should think it consistent with prudence to continue it for one year longer." Here it is proper to correct an error in the observations which I had the honor of submitting to the House yesterday. On a hasty perusal of the letter from the Secretary of the Treasury, I had supposed that these additional duties might be wanted as a fund towards discharging the extraordinary two millions of dollars, appropriated in conclave during the last session of Congress. This opinion was erroneous; and I owe it to the Secretary of the Treasury to correct the error. In a more attentive examination of his letter, it appears that this additional revenue is not wanted as a fund towards defraying any expense already actually authorized by law. The expenditure of the two millions was actually authorized by a law of the last session. And it appears, from the Secretary's report on the finances, that provision is already made for satisfying the whole of this extraordinary charge on the Treasury. So that the additional impost is not wanted at all, on account of extraordinary foreign intercourse, unless, indeed, there should be a demand for, perhaps, a million of dollars, in ready money, to be added to the two millions voted at the last session. As I did not assent to that vote, it is not to be expected that I should consider such a reason as sufficient for the levying of additional duties. In the Message of the President of the United States, at the commencement of the present session, there is another official reason. Permit me, sir, to read that part of the Message to which I refer: "The duties composing the Mediterranean fund will cease, by law, at the end of the present session. Considering, however, that they are levied chiefly on luxuries, and that we have an impost on salt, a necessary of life, the free use of which is otherwise so important, I recommend to your consideration the suppression of the duties on salt, and the continuation of the Mediterranean fund, instead thereof, for a short time, after which that also will become unnecessary for any purpose now within contemplation.” The reason here assigned, is, that of a sumptuary law for taxing luxuries. Although some of the articles paying duties ad valorem may, perhaps, be deemed such, it seems to be at least questionable, whether they ought generally to be denominated luxuries, unless we are to understand the term in a sense materially different from the usual acceptation. In the month of December, 1801, the Secretary of the Treasury made a report to Congress, in ized life. The imports are arranged under three headsarticles free of duty, articles paying duties ad valorem, and articles paying specific duties. The duties ad valorem are stated at various ratestwenty per cent., fifteen per cent., and twelve and a half per cent. To all these rates of duty, there has been the addition of two and a half per cent., under the act of March, 1804. Formerly, twelve and a half per cent. was the lowest rate; but since that act went into operation, no articles paying duties ad valorem are charged with less than fiflast statement of duties and drawbacks for three teen per cent. Accordingly, if you examine the successive years, as laid before the House by the Secretary of the Treasury, you will find no entry, in the year 1805, for duties received at the rate of twelve and a half per cent. ad valorem. But you will find the old twelve-and-a-half and the new two-and-a-half combined, in a duty of fifteen per cent., and amounting to about six millions of dollars. After deducting the drawback of duties for the same year, the net revenue derived from this source was five millions.-(See note B.) If gentlemen have attentively examined the financial policy which has been pursued in this country with respect to former duties on imports, they must know it has been a general principle of the system to lay only the lowest rate of impost ad valorem upon articles of necessary use; articles consumed by the great mass of free population; articles not chiefly used by the rich, the elegant, the fashionable, or the prodigal. The articles charged with the lowest duties ad valorem appear, from the Secretary's table of duties, to consist principally of manufactures of wool, cotton, silk, hemp, flax, and wood. They are chiefly linens, cottons, woollens of various descriptions, and comprehending the ordinary or |