Page:Joseph Story, Commentaries on the Constitution of the United States (1st ed, 1833, vol I).djvu/275

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CH. IV.]
OF THE CONFEDERATION.
235

charge even the interest of this debt by its existing means, on the 12th of February, 1783, resolved, that the establishment of permanent and adequate funds, or taxes, or duties throughout the United States, was indispensable to do justice to the public creditors. On the 18th of April following, after much debate, a resolution was passed, recommending to the states to vest congress with power to levy certain specified duties on spirits, wines, teas, pepper, sugar, molasses, cocoa, and coffee, and a duty of five per cent. ad valorem on all other imported goods. These duties were to continue for twenty-five years, and were to be applied solely to the payment of the principal and interest of the public debt; and were to be collected by officers chosen by the states, but removable by congress. The states were further required to establish, for the same time and object, other revenues, exclusive of the duties on imports, according to the proportion settled by the confederation; and the system was to take effect only when the consent of all the states was obtained.[1]

§ 256. The measure thus adopted was strongly urged upon the states in an address, drawn up under the authority of congress, by some of our most distinguished statesmen. Whoever reads it, even at this distance of time, will be struck with the force of its style, the loftiness of its sentiments, and the unanswerable reasoning, by which it sustained this appeal to the justice and
  1. 2 Pitk. Hist. 180, 181; 5 Marsh. Life of Wash. 35, 36; Journals of Congress, 12th Feb. 1783, p. 126; Id. 20th March, 1783, p. 154, 157, 158, 160; Id. 18th April, 1783, p. 185 to 189.—An attempt was subsequently made in Congress to procure authority to levy the taxes for the Union separately from other state taxes; and to make the collectors liable to an execution by the treasurer or his deputy, under the direction of congress. But the measure failed of receiving the vote of congress itself 5 Marsh. Life of Washington, 36, note.