The amendment was made a fourteenth section of article 6.
Article 7, sect. 1, was then taken up.
Mr. L. MARTIN asked what was meant by the committee of detail, in the expression "duties," and "imposts." If the meaning were the same, the former was unnecessary; if different, the matter ought to be made clear.
Mr. WILSON. Duties are applicable to many objects to which the word imposts does not relate. The latter are appropriated to commerce; the former extends to a variety of objects, as stamp duties, &c.
Mr. CARROLL reminded the Convention of the great difference of interests among the states; and doubts the propriety, in that point of view, of letting a majority be a quorum.
Mr. MASON urged the necessity of connecting with the powers levying taxes, duties, &,c., the prohibition in article 6, sect. 4, "that no tax should be laid on exports." He was unwilling to trust to its being done in a future article. He hoped the Northern States did not mean to deny the Southern this security. It would hereafter be as desirable to the former, when the latter should become the most populous. He professed his jealousy for the productions of the Southern, or, as he called them, the staple States. He moved to insert the following amendment:—
"Provided, that no tax, duty, or imposition, shall be laid by the legislature of the United States on articles exported from any state."
Mr. SHERMAN had no objection to the proviso here, other than that it would derange the parts of the report, as made by the committee, to take them in such an order.
Mr. RUTLEDGE. It being of no consequence in what order points are decided, he should vote for the clause as it stood, but on condition that the subsequent part relating to negroes should also be agreed to.
Mr. GOUVERNEUR MORRIS considered such a proviso as inadmissible any where. It was so radically objectionable, that it might cost the whole system the support of some members. He contended that it would not in some cases be equitable to tax imports without taxing exports; and that taxes on exports would be often the most easy and proper of the two.
Mr. MADISON. First, the power of laying taxes on exports is proper in itself; and, as the states cannot with propriety exercise it separately, it ought to be vested in them collectively. Secondly, it might with particular advantage be exercised with regard to articles in which America was not rivalled in foreign markets, as tobacco, &c.; the contract between the French farmers-general and Mr. Morris, stipulating that, if taxes should be laid in America on the export of tobacco, they should be paid by the farmers, showed that it was understood by them, that the price would be thereby raised in America, and consequently the taxes be paid by the European consumer. Thirdly, it would be unjust to the states whose produce was exported by their neighbors, to leave it subject to be taxed by the latter. This
