Tobacco and Sugar Duties

Saturday, May 17.

The bill laying a duty on tobacco manufactured, and sugar refined, in the United States, was read a second time.

Mr. Lyman opposed its passing to a third reading, on the ground that those articles deserve yet the fostering care of Government, and are entirely incapable of bearing such a burden; for, even now, notwithstanding the present protecting duties, they, especially the article of manufactured snuff, are yet imported. He also objected to the bill from the exceptionable nature of an excise.

Some objections were made to the propriety of opposing the bill in its present stage.

Mr. Clark thought the bill unnecessary, because the two and a half per cent. of additional impost would supply all the wants of the public. He thought that the bill had an immoral tendency, because it tempted men to perjure themselves. It was oppressive, as making every man's house liable to be searched at midnight. He thought it also would produce an expensive mode of collection. He, therefore, objected against it, as unnecessary, of an immoral tendency, as oppressive, and expensive. He had always voted against it, and he always should persist in voting against it.

Mr. Ames pressed the necessity for money, and the want of other funds to discharge the services of the current year. He said, that to impose taxes was an unpopular office, and exposed members to dislike. Perhaps they might be persecuted; but it was still requisite for members to perform their duty. He had a great repugnance to the excise as established in Europe; but in America it was of a different nature. To reject the present bill would place the finances of this country in a very alarming point of view. If this bill was thrown out, we might bid farewell to firm and determined measures. We must go home when we are to lay a tax, and ask the people whether or not they like it.

Mr. Nicholas went into the old arguments against excise. He was severe on the general character of excise officers, whom he represented as the dregs of society. Very few persons in America would accept of such an office at all, and those who accepted of it, were by no means of a respectable rank in life.

Mr. Fitzsimons.—There are as good men employed in the collection of the revenue as any others in the country, not excepting the gentleman himself; and men who are as well liked by their neighbors.

Mr. W. Smith.—The rejection of the bill at this time will not decide the principle of excise; if rejected, it will not be owing to the arguments against it, but to the absence of a great many members, who never dreamed that the question would have been brought on to-day, and who do not even know that the bill has been so much as reported. The practice is uncandid, and unprecedented, to endeavor to reject a bill at this stage, before it has been printed, and the members know its contents. Was it fair and consistent, in a thin House, to reject the bill without any further consideration than one reading, for the sake of form, a reading, to which nobody had listened? How was this to settle the principle of excise? Was it not already settled in the constitution and by existing laws? But a new argument had been this day resorted to; there was a surplus of revenue in the Treasury, without new taxes, and this had been discovered since this tax had been agreed to. If this argument was founded in fact, it would put an end to all debates on all the new taxes; but what was this notable discovery? an additional two and a half per cent. on impost. This was no discovery which could change the question, for it was agreed to before the duty on manufactured tobacco and sugar; and the latter had been therefore established by the House, with a knowledge that the former was laid. He asked if, in the present situation of the country, all dependence was to be placed on commerce? How could certain members reconcile this proceeding with their former votes and language? But the other day we were to prohibit all commercial intercourse, to sequester debts, and to prepare for war. Now, we are to derive the whole of the revenues from trade; the same gentlemen who urged these measures were now defeating every kind of revenue which might be productive. There was something so extraordinary in this, that he could not account for it. It was said, that the Committee of Ways and Means ought not to have reckoned on a defalcation, in the impost of $1,300,000, but the gentlemen assign no reasons for their assertion, whereas the committee founded their report on the best information. Admit, however, that it is doubtful; was it safe, in the present critical state of the country, to place all dependence on external resources, which were every moment in danger of being cut off? Did not duty require a provision for the defence and safety of the United States by internal resources? This was certain, that the extra appropriations of this year exceeded those of any former year by two millions and a half of dollars. Where was the money to come from? The members in opposition to this tax, voted out land and salt; they endeavored to vote out stamps and carriages. They will agree to nothing but impost. Are the merchants to be saddled with the whole burden, because, like friends to order and tranquillity, they have not called town-meetings, or published inflammatory resolves? It is said, war is no longer expected; this country is willing to submit to every thing. Was this insinuation pointed at Congress or the Executive? It was unfounded in either case; because negotiation was tried, it did not follow that either the one or the other branch of the Government were disposed tamely to submit to injury; for himself, he was ready to aver that, if proper reparation were not obtained, he should be for war. The balance now being trembling on its beam, and no one could say whether it would settle for peace or war, he was for preparing seriously for the latter, while he strove to preserve the former. Pecuniary exertions were indispensable; it might be a pleasant thing to oppose taxes, and the advocates of new taxes might be obnoxious, but this would not draw him from his duty. The increase of excise officers had been mentioned; the bill did not propose a single one; the bad character of the excise officers had been mentioned; the supervisors were among the most respectable men in the United States, and the inspectors were as virtuous as the officers of the customs. The embarrassments, the taking of oaths, &c., were not more applicable to manufacturers than to merchants and captains, who could not enter, or unlade, or clear out, without difficulties, embarrassments, and oaths; but this was disregarded, as if they had less feeling than other people. As to the injury to morals, the necessary oaths required by all revenue laws were not injurious to the morals of the honest, and those who swore to the truth; and, as to those who were disposed to commit frauds and perjuries, no injury could be done to the morals of those who had none. Mr. S. wished that less had been said in the way of general reflection on the collectors of the revenue. Some years ago, a member of that House, when they were at New York, attacked the tide-waiters. There happened to be a tide-waiter in the gallery, who wrote, next day, a pretty smart letter to the member who had spoken so freely of his profession.

Mr. Niles hoped that no gentleman would say, that he wished to see the Treasury empty. He would, for his own part, be glad to know whether there was a deficiency or not, clearly stated. He did not see so much as some others did, in the objections to an excise. It was called an excise, it was true, but we do not know yet the way in which it is to be levied; so, we cannot tell whether there will be any hardship in it or not. He went over some of the statements of different gentlemen, but on the whole, there was so much contradiction in the assertions of different members, that Mr. N. knew not what to make of them.

Mr. Boudinot moved that the House adjourn, which they did immediately, at three o'clock.