FEB. 2, 1829.] pass. father of this system, and who was the then Secretary of which would, finally, if persevered in, turn Congress into the Treasury, made his celebrated report to the Senate a mere bureau for purposes of Internal Improvement. Inupon the subject of Internal Improvement; in which he stead of devoting ourselves to Federal interests, we should expressly denies any constitutional power in the General become a diet for local and geographical objects, which Government to make roads and canals. I beg leave to in time would be made subservient to political views, and read the concluding part of his report: to ambitious and designing men. It was apparent, he said, that these questions for improvement and expenditure would be made to turn wholly upon geographical benefits and injuries, in contests for geographical and political advantages, leading to the keenest excitements of faction and party and finally, he feared, to corruption. It would eventually tamper with integrity, and poison morals. Local interests, if left to the States, could do no injury to this Government; but if brought here, they would finally undermine and sap the foundation of the Union itself. It was not possible, he believed, to avoid it; and it was therefore the object of the constitution, and those who formed it, to leave to the States the entire mass of powers connected with their improvement and police. This was very clearly one of the leading and fundamental principles of the confederation. "It is evident that the United States cannot, under the constitution, open any road, or canal, without the consent of the State through which the road or canal is to "In order, therefore, to remove every impediment to a national plan of Internal Improvement, an amendment of the constitution was suggested by the Executive. Until this be obtained, the assent of the States is necessary for such improvement, and the modifications under which such assent may be given, will necessarily control the manner of applying the money." Here, then, is a clear and express disclaimer of the power, by the father of the system, in the first report upon the subject to Congress. I come now to the last, though not the least authority, that I think entitled to very great weight. It is the opinion of a most distinguish- What [said Mr. S.] has been our experience, as to the ed man, whose character stamps value on all he says, and effects of the system, so far as it has gone? Had the whose opinions spring from the purest patriotism, and the millions which had already been disbursed and wasted, soundest wisdom-I mean the present Chief Justice of been equally and impartially applied? Had not the rethe United States. In the celebrated steamboat case, de-sources of the nation been used for local and sectional, cided in the Supreme Court, some years ago, we find Mr. rather than national purposes? And had not particular Marshall using the following language, in relation to the portions of the Union been benefited, whilst others had rights and powers of the State Government: "They form been wholly overlooked? What, he asked, had been the a portion of that immense mass of legislation, which em- probable amount, relatively expended, between the North braces every thing within the territory of a State, not and East, and the South? By the report made to the surrendered to the General Government, which can be House of Representatives, in April, 1828, it appeared, most advantageously exercised by the States. Inspection that between the years 1824 and 1828, the works of inlaws, quarantine laws, health laws of every description, ternal improvements, projected or undertaken, amounted as well as laws for regulating the internal commerce of in number to about ninety-that seventy of these were the States, and those which respect turnpike roads, fer-north of the Potomac, and twenty to the south; some six ries, bridges, &c. are component parts of that mass." No or seven of which were common to both, and most of them direct general power over these objects is granted to Con-relative to the Cumberland road and the Chesapeake gress, and consequently they remain subject to State le- canal. This canal, itself, with which the south has very gislation. If the legislative powers of the Union can reach little to do, was estimated at about twenty-two and a half them, it must be for national purposes. It must be where millions of dollars. The works north of the Potomac, at power is given for special purposes, or clearly incidental about ten millions and a half. Those of the south at only to some power that is expressly given.* thirty or forty thousand dollars! This, he said, may be Now, sir, these are the opinions of the great men under considered as a pretty fair sample of what we are to exwhose guidance the constitution was formed-men of pect, in the execution of this power of Internal Improvematchless sagacity and depth of thought, and who were ment. How is such a system to be borne? How is it to called upon to act under the highest moral and political be limited? And where is it to end? I fear, for one, in sanctions. If, then, the authority of precedents, and the schism and consolidation. Besides, what a waste and exopinions of able and distinguished men, are to have travagance of public money must ensue, in the execution weight, I ask if this question of power ought not to be of such a system by the General Government. This is considered as finally and forever settled? So much [Mr. proved by the fact, that this very Cumberland road, now S. said] for the constitutional argument. He had spent the subject of debate, has cost the nation, since the year more time upon this part of the subject than he at first 1806, somewhere about two millions of dollars--a sum intended, and had nearly exhausted himself, and, he feared, nearly equal to fifteen thousand dollars for each mile of the patience of the Committee; but, if they would bear its length; and one hundred thousand dollars is now askwith him a little longer, he would proceed to touch, in aed, to make it passable! Do we not all know--does not very brief and general way, the question of expediency. the history and experience of the world teach us, that He had always, he said, been clearly of opinion, that, if governments cannot execute such works, either as well or this power was in the General Government, it ought not as economically as individual enterprise? What is the to be exercised in the manner proposed by its friends. fact in relation to this system, in other countries, and espeApart from its inevitable tendency to consolidate the States cially in England, where there are more works of the kind into one National Government, subversive of all individual than in any other country of its extent in the world? We sovereignty, its execution would be attended, he thought, there find them confined, almost exclusively, to indiviwith consequences of so mischievous and ruinous a cha-dual enterprise and exertion. Mr. S. said,that he had taken racter, as to alarm every considerate and prudent man. some pains to ascertain the effect of the system, as to proIt was a power [Mr. S. said] which affected deeply the fit and loss, and he would give the result to the Committee. internal policy and local interests of the States; and was, The whole area of England and Wales, was about thirtyconsequently, a subject much better fitted for their legis-seven millions of acres of territory; the length of the roads lation and control, than that of the Federal Government. was about one hundred and fifteen thousand miles, which, Indeed, so far from enabling Congress to legislate upon at the legal breadth, would make half a million of acres of national objects, and for national purposes, it was a power 9 Wheaton 203, Gibbons vs. Ogden. land covered with roads. There was levied, in England alone, about one million of pounds sterling of tolls, and yet with the best system of laws and police in the world, and H. OF R.] Cumberland Road. [FEB. 2, 1829. with as much skill, and industry, and economy, the excess serving the powers and strength of the State Governments, of expenditure over income was prodigious. Even there, and enabling them to accomplish the objects intended by the system was found to be a losing one, in the hands of our fathers in the plan of confederation. Sir, I do not say, the most skilful men, and under the best system of laws, nor do I believe, that those who advocate these powers in operating within comparatively limited bounds. Have we the General Government have any other motive or wish not, then, every reason to believe that it would be infi- than to promote what they believe to be the best interest nitely worse here? On this point he thought there could of their country. Of this I am well assured; but I am not be no doubt. But we are told that, by these schemes, our the less convinced that the mischiefs and evils which I vast empire is to be cut and quartered, by roads and canals, have endeavored to point out would not be the unfailing into as many ducts and veins as the human body, for the consequence of the execution of such powers by the Fededisposition of life and nourishment. That it is not only ral Government. It is in vain, then, for gentlemen to to bind State to State, and unite the different portions of tell us, that, if we wish to preserve the Union, the Generour country in closer bonds of union and affection, but to al Government must have the power; and that our brethrender our union immortal, and finally lead us to prosperi- ren of the West will not, and cannot surrender it. Sir, ty and happiness. however great their attachment may be to union, mine This [said Mr. S.] is a very bright perspective, but is not less; and much as I love the gallant and patriotic it is purely ideal. It may contribute, it is true, to make West, I, for one, will never consent to conciliate their us a nation of barterers and commuters, buyers and sellers, favor by a violation of the constitution of my country, or manufacturers and merchants, but it can never promote the by a sacrifice of the rights and sovereignty of the State peace, and prosperity, and happiness, of the country. Let Governments. But, sir, do they either ask or expect it? us, then, leave the power where the constitution has I do not believe they do. I shall not be made easily to placed it--in the hands of the States and the people. In believe that a refusal to exercise this power can or will time they may accomplish all the desired objects. And alienate the affections of the West from the Union. They why not? What nation or people on earth have progress- are too loyal and patriotic; they are bound to us by too ed so rapidly as we have? Under the State Governments, many and endearing ties; they have poured out their blood new roads, and canals, and improvements, are daily spring- and treasure too freely, in defence of every thing dear to ing up, and giving greater activity to our internal com- freedom, to be hurried into any thing like anarchy and merce; and why may it not continue? disunion, by refusing to exercise powers which do not beEducation and knowledge are progressing with unex-long to us, and which have been reprobated by the fathers ampled pace, and schools and universities are springing of the republic. up and flourishing in every quarter of the Union. We Indeed, the great danger which we have now to apprehave near five thousand post offices, and one hundred hend, is not in refusing to act, but is in the increasing and thousand miles of post roads, (twenty-five thousand miles consolidating power of this Government. Its tendency travelled in each day) and an internal navigation of ten cannot be mistaken. A single or consolidated Governthousand miles, belting the country from the great Valley ment, over such a country, embracing such vast territory, of the West to the waters of the Chesapeake, all which has with such conflicting interests and habits, could never been mainly accomplished by the respective States of the last. The history and experience of the world should Union. Why then talk of the inability and imbecility of teach us, that, under such circumstances, consolidation the State Governments to these great objects? What, I would be the grave of our liberties. Such, we know, would ask, has the Government ever done in the way of was the case with the Grecian and Roman republics. The Internal Improvement, or will do, which can compare with liberty and lustre of Greece was never brighter than under that one act of interprise and glory, accomplished by the her imperfect confederacy; and it soon vanished when her single State of New York, in the execution of the Erie independent States were melted down to consolidation. canal? Sir, the science, and enterprise, and industry, of We know, that at one time her federal liberty was more a nation like ours, will be much better promoted and se- than a match for the consolidated empire of Persia; whilst cured by their own State Governments, than by the action her confederacy, reduced to consolidation, became an easy and legislation of this. prey to the ambition of the Romans and the tyranny of I know very well that an opinion exists among many of the Turks. Rome, too, diminished; and her strength the wisest and best of our citizens, that the National Go- began to fade from the very moment when the power of vernment can alone enable us to rival the rest of the world the Senate and her people were exchanged for consolidain those pursuits which give most power and happiness to tion. It was this system, too, of concentrating all power man; that the State Governments have neither the ability or inclination to do it; (and, in the language of one of the distinguished and accomplished men of the present day)* "If we must be Greece, Rome, and Carthage, at once, or what is more, modern Italy, France, and England, in the same frame," it can only be done by the powerful arm of our Federal system. Sir, I protest, for one, against this doctrine, in limine. in the head, that lost Great Britain America, and forced us into independence. Sir, human nature is the same every where; and man is the same sort of being in the new world that he is in the old. Are we wise, and valiant, and brave? So were they. Have we a common language, and are we united under one head? So were they. And are we to form exceptions, do you imagine, to the principles of human nature, the maxims of experience, If our object could be to undermine the bulwarks of our and the examples of all history? Shall we disregard these defence and Union, and to shake them to their foundations; admonitions and lessons, and rashly rush on; or shall we if there be a wish to destroy all hope of mutual confidence endeavor to stop whilst we are safe, and whilst the bounand affection in the State Governments, and to render daries of power and duty are yet visible? them nothing more than simple corporations; then, in- For one I am free to say, that my course is taken; and deed, I admit it might be most effectually accomplished, I pray to God that the day may never come, when I shall by strengthening the arm of the General Government in see our happy system of Government, and all its blessed assuming such powers as those now claimed, and execu- harmonies, crushed and flattened into one vast consolidating these splendid schemes of internal improvement; but tion. Sir, I am done. I have attempted to discharge my if we really wish, (as I am sure we all do) to contribute duty, and to do what I thought to be right; and whatever to the safety and glory of our free institutions, and to be the final result may be, I hope it may promote the lasting a united and happy people, it can only be done by pre- pros perity and happiness of my country. • 2d volume of Mr. Walsh's American Register, [The further consideration of the bill was then postponed till the next day.] FEB. 3, 4, 1829.] Counting Electoral Votes.—Tonnage Duty. [H. OF R. TUESDAY, FEBRUARY 3, 1829. to be removed. It is not the magnitude, but the necessity The House again went into Committee of the Whole on and justice of any tax, that determines the propriety of the state of the Union, and resumed the consideration of imposing or continuing it. The people will cheerfully the bill for the preservation and repair of the Cumberland submit to any burthens which the real wants of the Government, for legitimate purposes, demand; and they will Mr. MERCER took the floor in defence of the bill, and in acquiesce in no other, however trifling in amount. opposition to the amendment of Mr. BUCHANAN, (which goes to cede the road to the States in which it lies) and having proceeded in his speech till near four o'clock, he gave way to a motion to adjourn. road. WEDNESDAY, FEBRUARY 4, 1829. COUNTING ELECTORAL VOTES. The resolution from the Senate, proposing the appointment of a Joint Committee "to ascertain and report a mode of examining the votes of the President and Vice President of the United States, and of notifying the persons elected of their election," was then called up, read, and adopted by the House. [See Senate Debates.] TONNAGE DUTY. The House proceeded to the consideration of the bill to repeal the tonnage duties upon ships and vessels of the United States, and upon certain foreign vessels; which bill was in the following words: An il lustration of this is afforded in the tariff law, to which the gentleman has alluded. Is it the magnitude of the impost that has occasioned the state of excited feeling at the South against it? No, sir, I am persuaded that their patriotism would have paid to the uttermost farthing, without a murmur, if they had been convinced that it was equal and just, and constitutionally required for the purposes of necessary revenue; but because they believe it to be the reverse of all this, they protest against, and denounce it; and they would remonstrate against any and every imposition, however minute, which they considered as of the same character. In referring to the tariff, I am but following the gentleman from Georgia. I do it merely to illustrate my views, but without any intention to discuss that subject, or even to express an opinion respecting it. I am not disposed to exaggerate or magnify. I will not say that this tonnage duty is, of itself, a grievous and intolerable burthen, but it is one of several impositions, which, in the aggregate, are grievous, and almost insupportable; which are now oppressing and nearly overwhelming the "Be it enacted, &c. That, from and after the first day of navigation of the country. The amount of this tax is about April next, no duties upon the tonnage of ships and ves- one hundred thousand dollars a year. This is something-sels of the United States, of which the officers, and two-it is worthy of our attention. But the evil is aggravated thirds of the crew shall be citizens of the United States, by the manner of collecting it, which is unequal and vexashall be levied or collected; and all acts and parts of acts tious. The law imposes six cents the ton upon every vesimposing duties upon the tonnage of ships and vessels of the United States, officered and manned as aforesaid, so far as the same relates to the imposition of such duties, shall, from and after said first day of April next, be repealed. "Sec. 2. And be it further enacted, That, from and after the said first day of April next, all acts and parts of acts imposing duties upon the tonnage of the ships and vessels of any foreign nation, so far as the same relate to the imposition of such duties, shall be repealed: Provided, That the President of the United States shall be satisfied that the discriminating or countervailing duties of such foreign nation, so far as they operate to the disadvantage of the United States, have been abolished." sel, to be paid annually by those enrolled and licensed for the coasting trade and fisheries, and upon each entry into any port of the United States of those sailing under a register. 'The licence remains in force but for one year; it can neither be originally obtained, nor renewed, except in the port to which the ship belongs. If, therefore, pursuing the usual course of trade, a vessel sail in the autumn from Maine to the West Indies, and thence to New Orleans, and is afterwards engaged in the coasting trade between that city and Baltimore, Philadelphia, or New York, she must sail under a register, and pay six dollars upon the hundred tons burthen, for every entry into each port, even if it be as often as once a fortnight, or every week, or she must incur the And the question being on ordering the bill to be en-danger, delay, and expense, of a voyage to the extreme grossed for a third reading- Mr. GILMER rose and addressed the House at some length. sition to be of serious moment. Still more vexatious is it, at the other extremity of the Union, where the proximity of the provinces of New Brunswick, Nova Scotia, and the Canadas, is such, that our vessels may be subjected to this duty not only every week, but every day, North, for the sole purpose of exchanging her documents: and, at the expiration of the year, or sooner, if she shall have visited any foreign port, the same hazardous, profitAfter Mr. GILMER had concluded his remarksless, and vexatious process, must be repeated. It opeMr. SPRAGUE rose, and said that, as he had originally rates, also, with great inequality, upon the various descripcalled the attention of the House to this subject by resolutions of foreign trade. A ship, engaged in long voyages tion, and had been the organ of the Committee of Ways to distant regions, will pay but little; while those trading and Means in reporting the bill, it was perhaps his duty with our immediate neighbors, as between New Orleans to make some reply to the gentleman from Georgia, [Mr. and Havana, will find the frequent recurrence of the impoGILMER] who had just resumed his seat. The bill simply proposes to repeal the tonnage duties, and thereby to relieve the people from a burthen--a measure certainly desirable in itself, and which every one must readily accede to, unless strong objections are urged, and injurious consequences pointed out. It is said, in the first place, by the In the practical operation of this law, therefore, upon gentleman from Georgia, that the tonnage duties are easi- certain classes, and these least able to endure it, the burly collected, as no officers are created or supported for the then is far from being light or trifling. The injury falls, purpose. So, sir, it may be said of the tariff duties; they indeed, in the first instance, upon the ship owners; but it are received by the same persons-the collectors of the is not confined to them. The gentleman from Georgia, customs. But will that gentleman, or any other, insist that with his usual candor and intelligence, has admitted that it this is a good reason for continuing those duties? If we extended, also, to the agricultural interests, of which he propose to take from a citizen a portion of his property, is a representative; and he might have added that the reand he remonstrates against it as unnecessary and unequal, lief now proposed is, in its effects, for the benefit of every is it any sufficient answer for us to tell him that agents are section of country, and all denominations of its inhabitants. already appointed, and we can take it with facility-with Every burthen upon the vehicle is a tax upon transportaperfect ease to ourselves? Again, it is objected that the tion, and diminishes the facility of intercourse between the tax is a light one. Sir, [said Mr. S.] if the duty be small States. The South are interested in enabling our ships to in amount, still, if it be unnecessary, or unequal, it ought convey, for their use, the articles which they consume, and H. OF R.] Tonnage Duty. [FER. 4, 1829. also to transport their great staples to a market, as cheap-preserve the lading than the vehicle in which it is transly as possible. So, also, the manufacturers of the North ported. A more enlarged and correct view of the suband Middle States must be desirous of receiving their bread ject will enable us to perceive that the salutary effects of stuffs and raw materials, and of sending their fabrics in re- these establishments are not exhausted upon particular turn, without unnecessary obstruction or expense. Not sections of country, or a certain portion of its citizens, only manufacturers and planters, but the farmer, mechan- but are universally diffused. Let me suppose that all the ic, and artizan, nay, every man, who either produces or guides, and beacons, and securities, for entering and departconsumes, buys or sells, any article that is transported in a ing from our rivers and harbors were removed, and that ship, whether coastwise or in the foreign trade, is, in some they were as difficult of access as the Columbia river was degree, benefited by relieving its burthens, and reducing represented, in the recent debate upon the Oregon bill, the rate of freight. where a ship must lie off its mouth some months, before an This is a familiar principle. To facilitate transportation entrance can be effected, and nearly as long within, peris the object of all works of Internal Improvement, whe-haps, before a departure can be hazarded, would not every ther by the States or the Union. Why, then, should we one, who participates in the comforts of civilized society, throw obstructions, and impose tolls upon the great high- by purchasing for his own use, or selling to others, any way which the beneficence of Providence has given us along article of commerce, suffer, from such a condition of our the sea coast, when we are expending millions to create coasting trade? And would it be felt by any more severeartificial communications, by roads and canals, where na- ly than by those of the South? If there was not a single ture has denied them? merchant ship owned in the United States, still we must The gentleman from Georgia stated that this hundred and should have these conveniences, aids, and facilities, so thousand dollars tonnage duty never reached the National long as we have any external commerce. It would, in such Treasury. This is certainly erroneous. It was imposed case, be carried on exclusively in the ships of other nafor revenue; is required by law to be paid into the Treations; but if great and dangerous obstructions existed to sury; and the report of the Secretary every year shows their ingress and egress to and from our harbors, so that that it has always been actually received. But the gentle- the dangers, and delays, and expense of the voyage, were man did not, I presume, mean to be understood literally, doubled, must they not receive, and must we not, as their but only that the expenditures for light houses, buoys, and employers, pay, twice as much for freight and insurance? harbors, upon which he earnestly insisted, exceeded the Sir, if we had no ships, still, as a mere matter of national amount of the receipts from this source. These disburse-economy, we should erect and maintain these necessary ments are made from the mass of the national treasure, facilities to internal and external commerce. But let us, without designation of any particular fund from which for the sake of the argument, assume it to be a correct they shall be drawn. There was, indeed, a law passed principle, that each branch of industry should be requir in 1804, imposing an additional duty of 50 cents the toned to pay, directly, the expenses of fostering and protectupon foreign ships, under the denomination of light mo- ing it, and also that commerce and navigation alone are ney, and which is still in force, and will remain so, unaffect-aided and relieved by these expenditures, which have been ed by the passage of the present bill. so strongly urged against them. Does not the objection, It is insisted that the present tax ought to be continu- then, involve the error of supposing that they do not now ed, because of the amount paid for the benefit of naviga- pay more than the amount of those disbursements, when, tion, in the erection and maintenance of lights, piers, and in truth, they pour millions upon millions annually into your harbors. This objection, at first view, seems entitled to treasury? Hardly a fraction of the national revenue is deconsideration; but it will be found, I think, upon re-rived from any other source; they are the fountains which flection, to involve an error of principle, and a mistake have supplied all your wants, given sustenance to all your of fact. What is the general principle upon which it great institutions, and infused health, vigor, and activity, would rest? Is it not this, that each branch of industry, into the body politic. If, then, we are to keep an account that every national establishment, should directly pay for current, and charge to commerce and navigation the exthe expense of supporting, and the protection extended to penses of their protection and advancement let, us have it? If this be correct, why were the direct taxes and in-the justice to credit to them the moneys which they pay. ternal duties repealed? Are not the expenditures for the If we take so limited a view as not to regard the facilities support of civil government, of the army, the judiciary, of extended to commerce as benefits conferred upon the naalmost all our institutions, intended, primarily, for the tion, let us also confine our views to them as payers of the protection of the soil and the person of the citizen imposts, without inquiring what proportion may eventWhy, then, should we not have a direct imposition upon ually be reimbursed by consumers. If we look not beyond real estate? Why not impose a capitation tax and an ex- the agents, but charge them as recipients of our bouncise upon every species of domestic manufacture, especial- ty, we should also put to their credit the sums derived ly those peculiarly protected? The answer is ready; we from them. can derive sufficient revenue, much more advantageously, The gentleman from Georgia has insisted that there is from other sources. The public welfare is promoted by no branch of industry so lightly taxed as the shipping. 1 sustaining and encouraging these departments of industry. confess I am at a loss to conceive by what process the genAnd so it may be said, emphatically said, of this. The na- tleman has arrived at such a conclusion. Is agriculture tional wealth, and security, and happiness, are advanced, taxed? Are manufactures taxed? Is there one other by protecting and cherishing your shipping, and reliev- great national employment that is taxed at all? In what ing it from direct taxation. You have other objects in abun-sense, then, can it be said that this is taxed less severely dance, from which you can much better derive revenue than they? Sir, those concerned in navigation pay every for this and every other expenditure. The true question duty and impost which other portions of the community for the financier to solve, in establishing duties, is, upon bear. The mechanics, laborers, and sailors, employed by what objects can they be imposed most equally, justly, and the ship builder and the ship owner, are great consumers beneficially, for the Union?' of articles subjected to imposts-none greater; they pay This objection, of the expenditures for light houses, more than five times as much in duties as the same number beacons, and harbors, must be founded upon the idea of agricultural laborers in the Southern climate. But, bethat they are exclusively for the benefit of ship owners. sides this, ship-owners contribute a vast amount in duties But is not commerce, as distinguished from navigation, upon the materials of ship building. Under the existing vastly more interested in them' inasmuch as the cargo is laws, a ship of three hundred tons burthen pays no less of greater value than the ship, and it is more important to than one thousand one hundred and twenty-six dollars; and FEB. 4, 1829.] Tonnage Duty. [H. OF R. Statement, which exhibits the annual reduction of the public debt of the United States, exclusive of the three per cent. stock, on the supposition of twelve millions dollars surplus revenue being applied to that object, and the principal to be liquidated as fast as it is redeemable. the present tonnage of the United States amounts to near-shall hereafter be able to apply twelve millions of dollars, ly six millions. annually, to the principal and interest of the debt. The amount of tonnage which we had on the 31st Now, as the stocks are not all redeemable at the pleaof December, 1826, would pay, in imposts upon its ma- sure of the Government, nor until the year 1835, the semiterials, by the present laws, five millions seven hundred annual application of six millions of dollars to all, excepting sixty-two thousand four hundred and seventeen dollars. the three per cents. of the Revolution, as fast as they The gentleman has remarked that the tonnage duty has shall become payable, will leave, in the year 1832, a surremained without increase or change since the year 1790. plus of nearly three millions, which cannot be applied; That is very true, sir, and it is a grievance that it has so and in 1833, more than nine millions; in 1834, more than continued. It was originally imposed merely for revenue, six millions; and in 1835, above seven millions; making when the necessities of our county imperiously demand-an aggregate exceeding twenty-five millions of dollars, as ed it. Then, just emerging from the protracted and appears by the following desperate struggle of the Revolution, we were in a state of absolute exhaustion, without money or credit, or revenue, and with an immense public debt: every source of income was put in requisition: not only our vessels, but real estate and domestic manufactures were subjected to contribution: since which, in the prosperity of the country, the latter been have relieved, the former has not. Nay, so far from experiencing any alleviation, the burthens of our ships have been aggravated nearly six fold since the year 1790! Then, a vessel of three hundred tons burthen was sub. jected to duties upon hemp, iron, duck, cordage, &c., only to the amount of one hundred and ninety-seven dollars and thirty-one cents. Now, as already stated, the same ship pays, upon those articles, no less than one thousand one hundred and twenty-six dollars and eighty-cents. Under the law of 1790 the imposts upon the materials for constructing one million five hundred and thirty-four thousand one hundred and ninety tons of shipping, the quantity owned in the United States in 1826 would be one million eight thousand nine hundred and eighty-five dollars, and, under the existing tariff, the enormous sum of five millions seven hundred and sixty-two thousand four hundred and nineteen dollars-an increase of four millions seven hundred and fifty-three thousand four hundred and thirty-two dollars, by successive acts of legislation, since the year 1790! The same quantity of tonnage now contributes, annually, in these duties, more than one million one hun dred and fifty thousand dollars. Amount of the public debt, exclusive of three per cents. on 1st Jan. 1829, Leaves applicable to principal, in 1829, Revenue applicable in 1830, Leaves applicable to principal, in 1830, 812,000,000 00 12,000,000 00 45,065,886 33 9,403,965 18 35,661,961 15 9,976,666 66 25,685,254 49 12,000,000 00 Leaves applicable to principal, in 1831, Deduct interest for 1832, Leaves applicable to principal, in 1832, 2,811,412 96 Revenue applicable as supposed in 1833, 12,000,000 00 Deduct interest for 1833, being the five per cent. stock, peract Why were these additional burthens imposed? Was it not for the benefit of agriculture and manufactures? Has not the navigation been oppressed and weighed down to aid the grower of hemp-the iron masters--the makers of duck and cordage? Superadded to all others remains this direct tax, the tonnage duty, from which we now seek relief. And why should it be continued? Why not as well burthen the machinery of manufactures as these vehieles, the machinery of commerce? Why not, with the same justice and expediency, levy a duty of an hundred thousand dollars per annum upon cotton gins, which now pay, in imports upon materials, but a fraction of the amount to which our vessels are subjected. But if a law enforcing such a tax were now proposed, should we not hear, borne upon every breeze from the South, a note of re: monstrance louder by far than even that which was raised by the tariff? Far be it from me to assent to such an imposition. I only present it as a parallel case, which may come home to the sensibilities of others. Sir, the true principle which should guide the statesman in matters of Aggregate surplus in 1832, 1833, 1834, finance, is to derive revenue from those sources which are least onerous, most equal, most just, and most beneficial to the community. Surplus of the 12,000,000 which could In 1832, And there will be a surplus, in 1834, of 1834, 1835, 9,036,752 38 2,963,247 62 2,811,412 96 10,517,962 50 15,167,291 99 8,204,631 71 6,962,660 28 2,227,363 98 4,735,296 30 18,477,216 79 7,264,703 70 825,741,920 60 The three per cents amount to thirteen millions two hunIt is said that this toll ought to be continued for the pur-dred and ninety-six thousand two hundred and forty-nine pose of discharging the public debt; and that, when that dollars: the highest market price has been eighty-five per shall have been accomplished, we will have a general re- cent. To purchase the whole at that rate would require duction of duties. The national debt is not wholly re- the sum of eleven millions three hundred and one thousand deemable until the year 1835, and if we should reduce eight hundred and twelve dollars; which would be paid our income tenfold as much as this bill proposes, we shall by the above surplus of two millions eight hundred and still have abundant means of paying the whole before that eleven thousand four hundred and twelve dollars, in 1832, period shall arrive. Our finances are in the most pros- and of nine millions thirty-six thousand five hundred and perous and enviable condition. From the last annual re-seventy-two dollars, in 1833; and leave, in the latter year, rt of the Secretary of the Treasury, it appears that we unapplied, the sum of five hundred and forty-six thousand |