in order that some steps might be taken for redressing the evil. He added, that an accurate comparison of it with the Treaty with France ought also to be made, for the purpose of seeing whether it consisted in all its parts with the latter. * He desired the Committee who had prepared the ratification to give some explanation on the subject to Congress.

Mr. MADISON, as first on that Committee, informed Congress, that the inaccuracies and errors, consisting of mis-spelling, 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

* Mr. HAMILTON told Mr. MADISON, privately, that M. de Marbois, speaking of the treaty, asked him emphatically whether there were not some articles which required animadversion. Mr. H. did not, at the time, know what was alluded to. He now supposed the allusion to be to some article supposed to be inconsistent with the treaty with France; particularly the article referring to the select articles of the latter, instead of the whole; which article, Mr. Adams informed Congress, had been satisfactory to the Duke de la Vauguyon.

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, are 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 twenty-one millions of dollars; the foreign debt at eight millions; the actual deficiency of 1782 at four millions; the probable deficiency of 1783 at four millions; making, in the whole, thirty-seven millions; which, in round number, and probably without exceeding the reality, may be called forty millions.

The interest of this debt, at six per cent., is two millions four hundred thousand dollars; to which it will be prudent to add six hundred thousand dollars, which, if the war continues, will be needed, and in case of peace may be applied to a navy. An annual revenue of three millions 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 consumed, in a small degree, by all, and in great quantities by none. It had been found so convenient a subject of taxation, that among all nations which have a system of revenue it is made a material branch. In England, a considerable sum is raised from it. In France, it is swelled to the sum of fifty-four millions of livres. He thought it would be improper to levy this tax during the war, whilst the price would continue so high, but the necessary fall of price at the conclusion of it would render the tax less sensible to the people. The suspension of this particular tax during the war would not be inconvenient, as it might be set apart for the debt due to France, on which the interest would not be called for during the war. He computed the quantity of salt imported into the United States, annually, at three millions of bushels, and proposed a duty of onethird of a dollar per bushel, which would yield one million of dollars. This duty, he observed, would VOL. I.-20

press hardest on the Eastern States, on account of the extraordinary consumption in the fisheries.

The next tax which he suggested was on land. One dollar on every hundred acres, according to the computation of the Superintendent of Finance, would produce five hundred thousand dollars. This computation, he was persuaded, might be doubled; since there could not be less than one hundred millions of acres comprehended within the titles of individuals, which, at one dollar per hundred acres, yields one million of dollars. This tax could not be deemed too high, and would bear heaviest, not on the industrious farmer, but on the great land-holder. As the tax on salt would fall with most weight on the Eastern States, the equilibrium would be restored by this, which would be most felt by the Middle and Southern States.

The impost on trade was another source of revenue, which, although it might be proper to vary it somewhat in order to remove particular objections, ought to be again and again urged upon the States by Congress. The Office of Finance has rated this at five hundred thousand dollars. He thought a peace would double it, in which case the sum of three millions would be made up. If these computations, however, should be found to be too high, there will still be other objects which would bear taxation. An excise, he said, had been mentioned. In general, this species of taxation was tyrannical and justly obnoxious, but in certain forms had been found consistent with the policy of the freest States. In Massachusetts, a State remarkably jealous of its liberty, an excise was not only admitted before, but