Robt Morris
His Excellency The President of Congress
REVENUE AMENDMENTS PROPOSED
BY CONGRESS TO THE STATES
APRIL 18,1783
RESOLVED, BY NINE STATES, That it be recommended to the several states, as indispensably necessary to the restoration of public credit, and to the punctual and honorable discharge of the public debts, to invest the United States in Congress assembled with a power to levy for the use of the United States the following duties upon goods imported into the said states from any foreign port, island or plantation:
Upon all rum of Jamaica proof per gallon, dols.4-90
Upon all other spirituous liquors, 3-90
Upon Madeira wine, 12-90
Upon all other wines, 6-90
Upon common bohea tea per lb 6-90
Upon all other teas, 24-90
Upon pepper per pound, 3-90
Upon brown sugar per pound, ½-90
Upon loaf sugar per pound, 2-90
Upon all other sugars, 1-90
Upon molasses per gallon, 1-90
Upon cocoa and coffee per pound, 1-90
Upon all other goods, a duty of five per cent. ad valorem at the time and place of importation.
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 contracted on the faith of the United States, for supporting the war, agreeably to the resolution of the 16 day of December last, nor be continued for a longer term than twenty-five 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, and removable by the United States in Congress assembled, alone; and in case any State shall not make such appointment within one month after notice given for that purpose, the appointment may be made by the United States in Congress assembled:
That it be further recommended to the several states, to establish for a term limited to twenty-five years, and to appropriate to the discharge of the interest and principal of the debts contracted on the faith of the United States for supporting the war, substantial and ef fectual revenues of such nature as they may judge most convenient, for supplying their respective proportions of one million five hundred thousand dollars annually, exclusive of the aforementioned duties, which proportion shall be fixed and equalized, from time to time, according to the rule which is or may be prescribed by the Articles of Confederation; and in case the revenues established by any State shall at any time yield a sum exceeding its actual proportion, the excess shall be refunded to it; and in case the revenues of any State shall be found to be deficient, the immediate deficiency shall be made up by such State with as little delay as possible, and a future deficiency guarded against by an enlargement of the revenues established : provided that until the rule of the Confederation can be carried into practice, the proportions of the said 1,500,000 dollars shall be as follows, viz.
New Hampshire, 52,708
Massachusetts, 224,427
Rhode Island, 32,318
Connecticut, 132,091
New York, 128,243
New Jersey, 83,358
Pebsylvania, 205,189
Delaware, 22,443
Maryland, 141,517
Virginia, 256,487
North Carolina, 109,006
South Carolina, 96,183
Georgia, 16,030
1,500,000
The said last mentioned revenues to be collected by persons appointed as aforesaid, but to be carried to the seperate credit of the states within which they shall be collected.
That an annual account of the proceeds and application of all the aforementioned revenues, shall be made out and 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, together with the allowances made to the several officers employed in the collection of the said revenues.
That none of the preceding resolutions shall take effect until all of them shall be acceded to by every State, after which unanimous 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 of a majority of the United States in Congress assembled.
That as a further mean, as well of hastening the extinguishment of the debts as of establishing the harmony of the United States, it be recommended to the states which have passed no acts towards complying with the resolutions of Congress of the 6th of September and 10th of October, 1780, relative to the cession of territorial claims, to make the liberal cessions therein recommended, and to the states which may have passed acts complying with the said resolutions in part only, to revise and complete such compliance.
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; and the several states are advised to authorise their respective delegates to subscribe and ratify the same as part of the said instrument of union, in the words following, to wit:
So much of the 8th of the Articles of Confederation and perpetual union, between the thirteen states of America, as is contained in the words following, to wit:
“All charges of war and all other expences 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 expences that have been or shall be incurred for the common defence or general welfare, and allowed by the United States in Congress assembled, except so far as shall be otherwise provided for, shall be defrayed out of a common treasury, which shall be supplied by the several states in proportion to the whole number of white and other free citizens and inhabitants, of every age, sex and condition, including those bound to servitude for a term of years, and three-fifths of all other persons not comprehended in the foregoing description, except Indians, not paying taxes, in each State; which number shall be triennially taken and transmitted to the United States in Congress assembled, in such mode as they shall direct and appoint.”
COMMERCIAL AMENDMENTS PROPOSED BY
CONGRESS TO THE STATES
APRIL 30,1784
THE REPORT BEING AMENDED was agreed to as follows:
The trust reposed in Congress, renders it their duty to be attentive to the conduct of foreign nations, and to prevent or restrain, as far as may be, all such proceedings as might prove injurious to the United States. The situation of Commerce at this time claims the attention of the several states, and few objects of greater importance can present themselves to their notice. The fortune of every citizen is interested in the success thereof; for it is the constant source of wealth and incentive to industry; and the value of our produce and our land must ever rise or fall in proportion to the prosperous or adverse state of trade.
Already has Great Britain adopted regulations destructive of our commerce with her West India islands. There was reason to expect that measures so unequal and so little calculated to promote mercantile intercourse, would not be persevered in by an enlightened nation. But these measures are growing into system. It would be the duty of Congress, as it is their wish, to meet the attempts of Great Britain with similar restrictions on her commerce; but their powers on this head are not explicit, and the propositions ma
de by the legislatures of the several states, render it necessary to take the general sense of the Union on this subject.
Unless the United States in Congress assembled shall be vested with powers competent to the protection of commerce, they can never command reciprocal advantages in trade; and without these, our foreign commerce must decline, and eventually be annihilated. Hence it is necessary that the states should be explicit, and fix on some effectual mode by which foreign commerce, not founded on principles of equality, may be restrained.
That the United States may be enabled to secure such terms, they have
Resolved, That it be, and it hereby is recommended to the legislatures of the several states, to vest the United States in Congress assembled, for the term of fifteen years, with power to prohibit any goods, wares or merchandize from being imported into or exported from any of the states, in vessels belonging to or navigated by the subjects of any power with whom these states shall not have formed treaties of Commerce.
Resolved, That it be, and it hereby is recommended to the legislatures of the several states, to vest the United States in Congress assembled, for the term of fifteen years, with the power of prohibiting the subjects of any foreign state, kingdom or empire, unless authorised by treaty, from importing into the United States any goods, wares or merchandise, which are not the produce or manufacture of the dominions of the sovereign whose subjects they are.
Provided, That to all acts of the United States in Congress assembled, in pursuance of the above powers, the assent of nine states shall be necessary.
AMENDMENTS CONSIDERED BY CONGRESS
AUGUST 7, 1786
THE GRAND COMMITTEE CONSISTING of M.r [Samuel] Liver-more, M.r [Nathan] Dane, M.r [James] Manning, M.r [William Samuel] Johnson, M.r [Melancton] Smith, M.r [John Cleves] Symmes, M.r [Charles] Pettit, M.r [William] Henry, M.r [Henry] Lee, M.r [Timothy] Blood-worth, M.r [Charles] Pinckney and M.r [William] Houstoun appointed to report such amendments to the confederation, and such resolutions as it may be necessary to recommend to the several states for the purpose of obtaining from them such powers as will render the federal government adequate to the ends for which it was instituted.
Beg leave to submit the following Report to the consideration of Congress:
Resolved, That it be recommended to the Legislatures of the several States to adopt the following Articles as Articles of the Confederation, and to authorise their Delegates in Congress to sign and ratify the same severally as they shall be adopted, to wit:
ART. 14. The United States in Congress Assembled shall have the sole and exclusive power of regulating the trade of the States as well with foreign Nations as with each other and of laying such prohibitions and such Imposts and duties upon imports and exports as may be Necessary for the purpose; provided the Citizens of the States shall in no instance be subjected to pay higher duties and Imposts that those imposed on the subjects of foreign powers, provided also, that all such duties as may be imposed shall be collected under such regulations as the united States in Congress Assembled shall establish consistent with the Constitutions of the States Respectively and to accrue to the use of the State in which the same shall be payable; provided also, that the Legislative power of the several States shall not be restrained from laying embargoes in time of Scarcity and provided lastly that every Act of Congress for the above purpose shall have the assent of Nine States in Congress Assembled, and in that proportion when there shall be more than thirteen in the Union.
ART. 15. That the respective States may be induced to perform the several duties mutually and solemnly agreed to be performed by their federal Compact, and to prevent unreasonable delays in any State in furnishing her just proportion of the common Charges of the Union when called upon, and those essential evils which have heretofore often arisen to the Confederacy from such delays, it is agreed that whenever a requisition shall be made by Congress upon the several States on the principles of the Confederation for their quotas of the common charges or land forces of the Union Congress shall fix the proper periods when the States shall pass Legislative Acts complying therewith and give full and compleat effect to the same and if any State shall neglect, seasonably to pass such Acts such State shall be charged with an additional sum to her quota called for from the time she may be required to pay or furnish the same, which additional sum or charge shall be at the rate of ten per Cent pr. annum on her said Quota, and if the requisition shall be for Land forces, and any State shall neglect to furnish her quota in time the average expence of such quota shall be ascertained by Congress, and such State shall be charged therewith, or with the average expence of what she may be deficient and in addition thereto from the time her forces were required to be ready to act in the field with a farther sum which sum shall be at the rate of twelve per Cent per Annum on the amount of such expences.
ART. 16. And that the resources of any State which may be negligent in furnishing her just proportion of the Common expence of the Union may in a reasonable time be applied, it is further agreed that if any State shall so Neglect as aforesaid to pass laws in compliance with the said Requisition and to adopt measures to give the same full effect for the space of Ten months, and it shall then or af terwards be found that a Majority of the States have passed such laws and adopted such measures the United States in Congress Assembled shall have full power and authority to levy, assess, and collect all sums and duties with which any such state so neglecting to comply with the requisition may stand charged on the same by the Laws and Rules by which the last State tax next preceeding such requisition in such State was levied, assessed and Collected, to apportion the sum so required on the Towns or Counties in such State to order the sums so apportioned to be assessed by the assessors of such last State tax and the said assessments to be committed to the Collector of the same last State tax to collect and to make returns of such assessments and Commitments to the Treasurer of the United States who by himself or his deputy, when directed by Congress shall have power to recover the monies of such Collectors for the use of the United States in the same manner and under the same penalties as State taxes are recovered and collected by the Treasurers of the respective States and the several Towns or Counties respectively shall be responsible for the conduct of said Assessors and Collectors and in case there shall be any vacancy in any of said Offices of Assessors or Collectors by death, removal, refusal to serve, resignation or otherwise, then other fit persons shall be chosen to fill such Vacancies in the usual manner in such Town or County within Twenty days after Notice of the assessment, and in case any Towns or Counties, any assessor, Collectors or Sheriffs shall Neglect or refuse to do their duty Congress shall have the same rights and powers to compel them that the State may have in assessing and collecting State Taxes.
And if any state by any Legislative Act shall prevent or delay the due Collection of said sums as aforesaid, Congress shall have full power and authority to appoint assessors and Collectors thereof and Sheriffs to enforce the Collections under the warrants of distress issued by the Treasurer of the United States, and if any further opposition shall be made to such Collections by the State or the Citizens thereof, and their conduct not disapproved of by the State, such conduct on the part of the State shall be considered as an open Violation of the federal compact.
ART 17. And any State which from time to time shall be found in her payments on any Requisition in advance on an average of the payments made by the State shall be allowed an interest ofper Cent pr. annum on her said advanced sums or expences and the State which from time to time shall be found in arrear on the principles aforesaid shall be charged with an Interest ofper Cent pr. annum on the sums in which she may be so in arrear.
ART. 18. In case it shall hereafter be found Necessary by Congress to establish any new Systems of Revenue and to make any new regulations in the finances of the U. S. for a limited term not exceeding fifteen years in their operation for supplying the common Treasury with monies for defraying all charges of war, and all other
expences that shall be incurred for the common defence or general welfare, and such new Systems or regulations shall be agreed to and adopted by the United States in Congress Assembled and afterwards be confirmed by the Legislatures of eleven States and in that proportion when there shall be more than thirteen States in the Union, the same shall become binding on all the States, as fully as if the Legislatures of all the States should confirm the same.
ART. 19. The United States in Congress Assembled shall have the sole and exclusive power of declaring what offences against the United States shall be deemed treason, and what Offences against the same Mis-prison of treason, and what Offences shall be deemed piracy or felony on the high Seas and to annex suitable punishments to all the Offences aforesaid respectively, and power to institute a federal Judicial Court for trying and punishing all officers appointed by Congress for all crimes, offences, and misbehaviour in their Of fices and to which Court an Appeal shall be allowed from the Judicial Courts of the several States in all Causes wherein questions shall arise on the meaning and construction of Treaties entered into by the United States with any foreign power, or on the Law of Nations, or wherein any question shall arise respecting any regulations that may hereafter be made by Congress relative to trade and Commerce, or the Collection of federal Revenues pursuant to powers that shall be vested in that body or wherein questions of importance may arise and the United States shall be a party—provided that the trial of the fact by Jury shall ever be held sacred, and also the benefits of the writ of Habeas Corpus; provided also that no member of Congress or of ficer holding any other office under the United States shall be a Judge of said Court, and the said Court shall consist of Seven Judges, to be appointed from the different parts of the Union to wit, one from New Hampshire, Rhode Island, and Connecticut, one from Massachusetts, one from New York and New Jersey, one from Pennsylvania, one from Delaware and Maryland, one from Virginia, and one from North Carolina, South Carolina and Georgia, and four of whom shall be a quorum to do business.
Founding America: Documents from the Revolution to the Bill of Rights Page 27
