Page:Cambridge Modern History Volume 7.djvu/312

 280 Taxation of exports. [i787 taxed at all ; rice, tobacco, and indigo might be reached, but a tax on those articles alone would be partial and unjust. Further, to tax exports would create incurable jealousies. Gouverneur Morris was opposed to depriving the government of power to tax exports; if the government could not tax exports, an embargo could not be laid. He mentioned tobacco, lumber, live-stock, and masts for ships, as the products of different States ; these were proper subjects of export duty; and to these the future would add skins, beaver, and other raw material, on which it might be politic to lay export duties in order to encourage American manufacturers. Dickinson and Madison also would have the Convention look to the future. A proper regulation of exports, however inconvenient then, might and probably would, in Madison's opinion, be necessary thereafter, and for the same purpose as the regulation of imports, namely, in aid of revenue, domestic manufactures, and just arrangements with foreign countries. An embargo too, as had been suggested, might be necessary, and that could be effected only by the general government. The regulation of trade between the States could only hinder a State from taxing its own exports, by authorising its citizens to carry their commodities freely into a neighbouring State which might not tax exports. He considered as groundless the fear that the burden of taxation would fall with undue weight upon the southern States. Most of the revenue was to come from trade, and it mattered not whether all the revenue from that source came from imports or half of it from imports and half from exports ; imports and exports would be nearly equal in every State, and relatively the same among the different States. Wilson was of like mind, though he was opposing the interests of his own State. Those who opposed the clause reported wished only to authorise, not to compel, the government to tax exports. To deny the power was to take away from the government half the regulation of trade ; it was his opinion that power to tax exports might be more effectual than power to tax imports, in obtaining beneficial treaties of commerce. Gerry was strenuously opposed to giving the power to the general government. It might be used to compel the will of the States. They were carrying things too far; they had already given powers to the general government of which they did not understand the exercise ; with them the general government would be able to oppress the States. Mason feared the northern majority; the majority, when interested, would oppress the minority. And he argued that exports stood on a different footing from imports, in the matter of taxation. Imports were the same throughout the States ; exports varied greatly. As an adjustment of the difficulty Madison now moved that a two- thirds vote of Congress should be required for a law taxing exports. The motion was lost, five States voting for it, and six against it. On the