Page:The Records of the Federal Convention of 1787 Volume 2.djvu/313

 RECORDS OF THE FEDERAL CONVENTION 307 Thursday MADISON August x6 burden should be somewhat heaviest on them. 5. we are {not> providing for the present moment only, and time will equalize the situation of the States in this matter. <He was for these reasons, agst the motion) Mr. Williamson considered the clause proposed agst taxes on exports as reasonable and necessary. Mr. Elseworth was agst. Taxing exports; but thought the prohibition stood in the most proper place, and was agst. deranging the order reported by the Committee Mr. Wilson was decidedly agst prohibiting general taxes on exports. He dwelt on the injustice and irapolicy of leav- ing N. Jersey Connecticut &c any longer subject to the exac- tions of their commercial neighbours. Mr Gerry thought the legislature could not be trusted with such a power. It might ruin the Country. It might be exer- cised partially, raising one and depressing another part of it. Mr Govr Morris. However the legislative power may be formed, it will if disposed be able to ruin the Country--He considered the taxing of exports to be in many cases highly politic. Virginia has found her account in taxing Tobacco. All Countries having peculiar articles tax the exportation of them; as France her wines and brandies. A tax here on lumber, would fall on the W. Indies & punish their restric- tions on our trade. The same is true of live-stock and in some degree of flour. In case of a dearth in the West Indies, we may extort what we please. Taxes on exports are a necessary source of revenue. For a long time the people of America will not have money to pay direct taxes. Seize and sell their effects and you push them into Revolts- Mr. Mercer was strenuous against giving Congress power to tax exports. Such taxes were impolitic, as encouraging the raising of articles not meant for exportation. The States had now a right where their situation permitted, to tax both the imports and exports of their uncommercial neighbours. It was enough for them to sacrifice one half of it. It had been said the Southern States had most need of naval protection. The reverse was the case. Were it not for promoting the carry- ing trade of the Northn States, the Southn States could let

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