Page:Cambridge Modern History Volume 7.djvu/310

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278 Taxation of exports. [i787 the national legislature, that might be made unnecessary by some " emanation of power into the States " (sending persons into the States accredited with power) to give temporary effect to urgent legislation. Gouverneur Morris said that the proposal would disgust all the States. The true way was to leave the improper law to be set aside by the judiciary, failing which the national legislature might repeal it. The question being put, the proposal was rejected; three States only, Massachusetts, Virginia, and North Carolina, voting for it. The result was to leave the portion immediately preceding, as the basis of an enumeration of powers. The subject now went to the committee of detail, by which an article enumerating the powers of the national legislature was prepared and reported in the draft Constitution of August 6. The Convention proceeded to consider the article on August 16, and two days later completed the enumerating portion of it, with the exception of a clause giving power to the legislature to call out the State militia, which caused some trouble. Most of the other proposed powers were adopted with little difficulty. By the first clause in the proposed article, power was given to the legislature to levy taxes, duties, imposts, and excises. Objection was made by members from the southern, or exporting, States that, under this power, the legislature might lay a tax on exports. Mason desired to have the clause modified, so as to render it clear that such taxation was not permitted, and he made a motion to that end. He hoped that the northern States would not deny to the southern this security; it would be as desirable to the North in the future, when the South became the most populous part of the country. Gouverneur Morris was opposed to the motion; in some cases it might not be equitable to tax imports without taxing exports also, and taxes on exports would often be the easiest to collect, and the most proper. Madison opposed the motion for several reasons. First, he considered that the power of laying taxes on exports was proper, and as the States could not well exercise it, this power should be vested in the general government. Secondly, the power might be used with especial advantage in regard to articles in which America had no rival in foreign markets, as in tobacco. Thirdly, it would be unjust to the States whose produce was exported by their neighbours to leave it to be taxed by them. A like grievance in respect of imports had already filled the non-commercial States with loud complaints. Fourthly, as the southern States were in most danger from abroad, and in most need of naval protection, they could not complain if the burden fell somewhat heavier upon them. Mercer supported the motion. The States had now a right to tax both the imports and the exports of their non-commercial neighbours; it would be enough for them to sacrifice half the power. Nor would he admit that the southern States had most need of naval protection. The contrary was true ; were it not for promoting the carrying trade of the