Mr. MADISON, as first on that committee, informed Congress, that the inaccuracies and errors, consisting of misspelling, foreign idioms, and foreign words, obscurity of the sense, &c., were attended to by the committee, and verbally noted to Congress when their report was under consideration; that the committee did not report in writing, as the task was disagreeable, and the faults were not conceived to be of sufficient weight to affect the ratification. He thought it would be improper to reconsider the act, as had been suggested, for the purpose of suspending it on that account or any other; but had no objection, if Congress were disposed, to instruct Mr. Adams to substitute, with the consent of the other party, a more correct counterpart in the American language. The subject was dropped, nobody seeming inclined to urge it.
On the motion of Mr. RUTLEDGE, and for the purpose of extending the discussion to particular objects of general revenue. Congress resolved itself into a committee of the whole, to consider of the most effectual means of restoring public credit; and the proposition relative to general revenue was referred to the committee. Mr. Carroll was elected into the chair, and the proposition taken up.
Mr. BLAND proposed to alter the words of the proposition, so as to make it read establishment of funds "on taxes or duties, to operate generally," &c. This was agreed to as a more correct phraseology. Mr. HAMILTON objected to it at first, supposing, through mistake, that it might exclude the back lands, which was a fund in contemplation of some gentlemen.
Mr. MADISON, having adverted to the jealousy of Mr. RUTLEDGE, of a latent scheme to fix a tax on land according to its quantity, moved that between the words "generally" and "to operate" might be inserted the words "and in just proportion."
Mr. WILSON said he had no objection to this amendment, but that it might be referred to the taxes individually, and unnecessarily fetter Congress; since, if the taxes collectively should operate in just proportion, it would be sufficient. He instanced a land-tax and an impost on trade, the former of which might press hardest on the southern, and the latter on the eastern, but both together might distribute the burden pretty uniformly. From this consideration he moved that the words "on the whole" might be prefixed to the words "in just proportion." This amendment to the amendment of Mr. MADISON was seconded by Mr. BOUDINOT, and agreed to without opposition, as was afterwards the whole amendment.
Mr. WILSON, in order to leave the scheme open for the back lands as a fund for paying the public debts, moved that the proposition might be further altered so as to read, "indispensably necessary towards doing complete justice," &c. The motion was seconded by Mr. BOUDINOT, and passed without opposition.
The main proposition by Mr. WILSON, as thus amended, then passed without opposition, in the words following:—
"That it is the opinion of Congress that the establishment of permanent and adequate funds on taxes or duties, which shall operate generally, and, on the whole, in just proportion, throughout the United States, is indispensably necessary towards doing complete justice to the public creditors, for restoring public credit, and for providing for the future exigencies of the war."
Mr. BLAND proposed, as the only expedient that could produce immediate relief to the public creditors, that Congress should, by a fixed resolution, appropriate to the payment of interest all the moneys which should arise from the requisitions on the states. He thought this would not only give relief to the public creditors, but, by throwing into circulation the stagnant securities, enliven the whole business of taxation. This proposition was not seconded.
Mr. WILSON proceeded to detail to Congress his ideas on the subject of a Continental revenue. He stated the internal debt, liquidated and unliquidated, at 21,000,000 dollars; the foreign debt at 8,000,000 dollars; the actual deficiency of 1782, at 4,000,000 dollars; the probable deficiency of 1783 at 4,000,000 dollars; making, in the whole, 37,000,000 dollars; which, in round numbers, and probably without exceeding the reality, may be called 40,000,000 dollars. The interest of this debt, at six per cent., is 2,400.000 dollars; to which it will be prudent to add 600,000 dollars, which, if the war continues, will be needed, and in case of peace may be applied to a navy. An annual revenue of 3,000,000 of dollars, then, is the sum to be aimed at, and which ought to be under the management of Congress. One of the objects already mentioned, from which this revenue was to be sought, was a poll-tax. This, he thought, was a very proper one, but, unfortunately, the Constitution of Maryland, which forbids this tax, is an insuperable obstacle. Salt he thought a fit article to be taxed, as it is con-
