sumed 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 54,000,000 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 3,000,000 of bushels, and proposed a duty of one third of a dollar per bushel, which would yield 1,000,000 of dollars. This duty, he observed, would 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 500,000 dollars. This computation, he was persuaded, might be doubled; since there could not be less than 100,000,000 of acres comprehended within the titles of individuals, which, at one dollar per hundred acres, yields 1,000,000 of dollars. This tax could not be deemed too high, and would bear heaviest, not on the industrious farmer, but on the great landholder. 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 500,000 dollars. He thought a peace would double it, in which case the sum of 3,000,000 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 continued since, the revolution. The same was the case with Pennsylvania, also remarkable for its freedom. An excise, if so modified as not to offend the spirit of liberty, may be considered as an object of easy and equal revenue. Wine and imported spirits had borne a heavy excise in other countries, and might be adopted in ours. Coffee is another object which might be included. The amount of these three objects is uncertain, but materials for a satisfactory computation might be procured. These hints and remarks he acknowledged to be extremely imperfect, and that he had been led to make them solely by a desire to contribute his mite towards such a system as would place the finances of the United States on an honorable and prosperous footing.
Mr. GORHAM observed, that the proposition of Mr. Bland, however salutary its tendency might be in the respect suggested, could never be admitted, because it would leave our army to starve, and all our affairs to stagnate, during its immediate operation. He objected to a duty on salt, as not only bearing too heavily on the Eastern States, but as giving a dangerous advantage to rivals in the fisheries. Salt, he said, exported from England for the fisheries, is exempted particularly from duties. He thought it would be best to confine our attention, for the present, to the impost on trade, which had been carried so far towards an accomplishment, and to remove the objections which had retarded it, by limiting the term of its continuance, leaving; to the states the nomination of the collectors, and by making the appropriation of it more specific.
Mr. RUTLEDGE was also for confining our attention to the impost, and to get that before any further attempts were made. In order to succeed in petting it, however, he thought it ought to be asked in a new form. Few of the states had complied with the recommendation of Congress, literally. Georgia had not yet complied. Rhode Island had absolutely refused to comply at all. Virginia, which at first complied but partially, has since rescinded even that partial compliance. After enumerating the several objections urged by the states against the scheme, he proposed, in order to remove them, the following resolution, viz.:—
"That it be earnestly recommended to the several states, to impose and levy a duty of five per cent., ad valorem, at the time and place of importation, on all goods, wares, and merchandises,
