Page:The Records of the Federal Convention of 1787 Volume 2.djvu/312

 306 RECORDS OF THE FEDERAL CONVENTION Thursday MADISON /lZ 6 fessed his jealousy for the productions of the Southern or as he called them, the staple States. (He moved to insert the following amendment: "provided that no tax duty or impo- sition, shall be laid by the Legislature of the U. States on articles exported from any State") 8 Mr Sherman had no objection to the proviso her% other than it would derange the parts of the report as made by the Committee, to take them in such an order. Mr. Rutlidge. It being of no consequence in what order points are decided, he should vote for the clause as it stood, but on condition that the subsequent part relating to negroes should also be agreed to. Mr. Governeur Morris considered such a proviso as inad- missible any where. It was so radically objectionable, that it might cost the whole system the support of some members. He contended that it would not in some cases be equitable to tax imports without taxing exports; and that taxes on exports would be o{ten the most easy and proper of the two. Mr. (Madison) x. the power of taxing exports is proper in itself, and as the States cannot with propriety exercise it separately, it ought to be vested in them collectively. z. it might with particular advantage be exercised with regard to articles in which America was not rivalled in foreign markets, as Tobo. &c. The contract between the French Farmers Genl. and Mr. Morris stipulating that if taxes sd. be laid in America on the export of Tobo. they sd. be paid by the Farmers, shewed that it was understood by them that the price would be thereby raised in America, and consequently the taxes be paid by the European Consumer. 3. it would be unjust to the States whose produce was exported by their nelghbours, to leave it subject to be taxed by the latter. This was a grievance which had already filled N.H. Cont. N. 3ery. Del: and N. Carolina with loud complaints, as it related to imports, and they would be equally authorized by taxes (by the States) on exports. 4. The Southn. States being most in danger and most needing naval protection, could the less complain if the Taken from Journal,

�