portation of merchandise. These duties are paid into the public treasury. The documents show, that they reach the treasury. The law imposing fifty cents per ton for light money, on foreign vessels, is not touched by this law. He resisted the argument, that because there had been great sums paid out for the protection of this interest, its burden should be relieved and thought that all the revenue required could be raised in modes more agreeable to the public inte. rest, than by taxing our ships.

He showed that commerce and agriculture generally, had been ast much benefited by appropriations for light-houses, buoys, and harbours, as the navigating interest. The cotton grower of the south had his share of the benefits. If there were not these securities, the freight would be proportionably enhanced. If an account current is to be kept of expenditures, let the portion expended for the benefit of each interest, be charged to that interest. If so, the commercial and navigating interest, must be greatly the gainer by this prac.

tice.

As to the statement, that the navigation interest was the most lightly taxed, he repelled it, by showing that not only did the ship pay a heavy duty for the materials of which she is built and equipped; but the labourers employed, bear a greater share of taxation than labourers of any other class. He

showed, that the duty on the mate rials of a large ship had increased to six times what it was in 1790: and this increase was for the bene. fit of agriculture and manufactures.

The navigating interest had been weighed down, for the benefit of other branches of domestic in. dustry.

The gentleman wished to pay the public debt, before he took off any burdens. He informed the gentleman, that this debt would be paid as fast as it is redeemable; and read, from the report of the secretary of the treasury, a statement, that twelve millions might be appropriated for the payment of the debt. He showed that, in 1833, there would be a surplus of six millions; and, in 1834, seven millions; and, in 1835, seven millions more than can be applied to the debt; because the whole of the debt is not redeemable until 1835. The argument, therefore, that we should keep on this 100,000 dollars a year, upon the navigating interest, to enable us to pay the debt, can have no weight; as the national treasury will supply means for its extinguishment much faster than it can be applied.

Mr. Gilmer replied to the ob. servations of Mr. Sprague. He enforced what he had before said, on the subject of the easy collec. tion of the duty. The officers em. ployed in it would be continued, whether the duty were continued or not; therefore, the repeal of the

duties would not take any burdens from the people in that respect. The main thing to be regarded in taxation, is to impose equal burdens, and such imposts as can be collected most easily. He reiterated what he had before advanced, as to the disproportion which this tonnage duty bears, to the great expenditures made for the benefit of the navigation interest. His proposition was, that it was an unreasonable demand of this interest, to be relieved from all taxes, when so large an amount was expended for its benefit. He denied that he had said, that no other in terest was benefited by the expenditures for light houses, buoys and harbours. He had merely said, that these expenditures were made for the advantage of the navigating interest. He knew, at the same time, that, when you be nefit any particular interest, all the other interests, more or less, participate in the advantage. Another of his propositions, which he said had not been answered, was, that the navigation interest paid a lighter duty in proportion to the amount of capital taxed, than any other in

terest.

He replied to the statements particularizing the articles on which the ship builder has to pay duties. He admitted, that these articles were taxed, but it was not a direct tax on the ship builder; it was no

other kind of tax, than that which every interest paid.

A motion was then made to lay the bill on the table, which was negatived-82 ayes, 92 nays.

Mr. Reed contended, that this tax is the most unequal of any which is imposed. That vessels. were liable to this tax, on every change of owner. Since the establishment of discrimination duties, the ownership of vessels had been transferred from the capitalists to the mechanics, who have built the vessels in partnership. In 1818, it was a favourite measure with the south, to repeal the discriminating duties; and he had voted with the south on that occasion, although Massachusetts, including Maine, owned so large a portion of the shipping. He informed the house, that Great Britain, who taxed every thing, had left her ships free from tonnage duties. The question on the engrossment of the bill was carried-94 ayes, 78 nays. The next day, the discussion was resumed, and a motion was made to recommit the bill, with the view of repealing the duties on salt and molasses.

Mr. Martin then made some observations on the motion. He considered the frequent refusals, to consider a proposition to repeal the duty on salt, as emanating from the fact, that a few large states are interested in keeping up this duty.

He moved to postpone the further consideration of the bill, until Monday next.

Mr. Gorham then expressed his belief, that the owner of a ship would derive no more advantage from this repeal of duties, than every other man in the community. He objected to the engrafting upon the bill a number of propositions concerning subjects of domestic industry. The present tax on shipping, which the bill proposes to repeal, is light, and is troublesome and vexatious in the mode of collection. He referred to the statistical tables, to show that while our population had increased, our navigating interest had not kept pace with it; but that it was rather on the decline, thus affording proof that it was operated upon by some burdens. He thought gentlemen did not take a correct view of the question. While Great Britain was encompassing the globe with her commercial connexions, we embarrass even an inconsiderable proportion, to relieve the shipping interest, in the manner now proposed. He suggested, that he might be inclined to go with gentlemen in their propositions, at a proper time, and in proper form; but it must be evident, that if the spirit now manifested should be successful in embarrassing and defeating this bill, the whole of New-England must be against them. He referred to the policy which had been pursued, in abolishing all discrimination between American and

foreign bottoms; and after thus opening the way for foreign navigation, we impose burdens on our own. He reminded the house of the manner, in which propositions were introduced to amend the tariff, and the spirit of conversation which exhibited itself on that occasion. His own course, and that of the gentleman from Maine, had been the same and uniform, in considering every proposition distinctly. He hoped gentlemen would withdraw the motions to amend, which could not be supported by those who were the advocates of the bill.

Mr. Hamilton said, he did not mean to be betrayed by his own feelings, under a sense of the wrong which his constituents had suffered from the tariff, into a premature discussion of that question.

He expressed his belief, that the tariff was fastened on the country, under the public excitement, which was produced by the question as to who should be the next President. He was not about to vote for a reduction of the duties on the articles proposed, while the great staples of the country were left untouched. He intended to move to add, " and all cotton and woollen goods, and articles manufactured from iron."

Mr. Sergeant reminded gentlemen that it had been too much the practice to throw articles into the mass, in imposing duties: and it was now proposed to throw articles equally into the mass, in taking them off. In consequence of this

practice, he had been compelled to vote for duties on many articles in the tariff, which he did not desire to vote for. He objected, to the embarrassment of the simple provision in this bill, by such extraneous propositions. He was ready to consider and discuss the proposed reductions in detail; but he did not wish, to see them brought before the house in the present mode. He showed, that this tax operates on the grower, who has primarily to pay the duty. Whatever is added to the burdens of the vessel owners, is added to the cost of the freight, and must be paid by the person who has to transport it. He denied, that there was any thing sectional in the operation of this bill. Its effects would be general, throughout the Union. He was not ready to act upon the various propositions contained in the motions to amend, with the exception of the duty on tea, which was now before the house in a distinct form.

Mr. P. P. Barbour said, if this bill was to operate on those, who were concerned in the transportation of produce; it should be left to the producers to determine, how they might best be relieved. He reminded the house, that if the shipping interest had suffered, which he admitted; that suffering was to be attributed to the changes, which had taken place in the political and commercial relations of the world, and not to the operation

VOL. III.

of the tonnage duty. When the ta riff law was first passed, the duty on salt was 6 cents: it was afterwards increased to 20. In 1807 it was repealed. It was true, that it was imposed again in 1813; but it was only as a war tax. If there be a tax which ought to be repealed, it is this. He stated, that in the nonslave-holding states, every mati, even the poorest, pays as heavy duty on his salt as the wealthiest. It was not sound policy, when all interests are complaining, to relieve but an inconsiderable portion, and to leave the others unrelieved. The subject involves too many ramifying interests, to be discussed at this time. He moved to lay the bill on the table, and asked the ayes and noes, which were ordered.

The question was then put, and the house being equally divided, 92 ayes, 92 nays; the speaker gave the casting vote, in favour of laying the bill on the table.

On the 26th of February, Mr. Sprague again moved the consideration of the bill, and the motion was carried-88 ayes, 67 nays.

Mr. Cambreleng expressed his regret, that when the bill was formerly up, the debate took a tariff direction. He assured gentlemen who had given it that direction, that it had no connexion with the tariff. He stated that the tonnage duty did not exceed $100,000; and the weight of it fell on Ohio, Alabama, Louisiana, &c. He regretted any

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