Page:The Records of the Federal Convention of 1787 Volume 2.djvu/365

 HECOHDS OF THE FEDERAL CONVENTION 359 Tuesday MADISON .4ugut r Mday. Va ay. N- C- ay- S- C- no- Geo. no- [Ayes--5; noes -- 6.] Mr L. Martin. The power of taxation is most likely to be criticised by the public. Direct taxation should not be used but in cases of absolute necessity; and then the States will be best Judges of the mode. He therefore moved (the following addition to sect: 3. Art: VII "And whenever the Legislature of the U: S: shall find it necessary that revenue should be raised by direct taxation, having apportioned the same, accord- ing to the above rule on the several States, -- requisitions shall be made of the respective States to pay into the Continental Treasury their respective quotas within a time in the said requisitions specified; and in case of any of 'the States failing to comply with such requisitions, then and then only to devise and pass acts directing the mode, and authorizing the col- lection of the same") 8 Mr McHenry zded. the motion- there was no debate, and on the question N--H-- no-- Ct. no. N.J. ay. Pens. no. Del. no. Md. divd. (Jenifer & Carrol no). Va. no. N. C. no. S.C. no. Geo. no. [Ayes -- ; noes -- 8; divided -- x.] 4 Art. VII. sect. 4?--Mr. Langdon. by this section the States are left at liberty to tax exports. N.H. therefore with other non-exporting States, will.be subject to be taxed by the States exporting its produce. This could not be ad- mitted. It seems to be feared that the Northern States will oppress the trade of the Southn. This may be guarded agst by requiring the concurrence of ] or  of the legislature in such cases. Mr Elseworth-- It is best as it stands-- The power of s Taken from Journal. Madison originally recorded the substance. See Appen- dix A, CLVIII (49), CLXXXIX, CXCI. "Detail of Ayes and Noes (Vote JJJ) omlt New Hampshire.  Article VII, Sect. 4. "No tax or duty shall be laid by the Legislature on articles exported from any State; nor on the migration or importation of such person as the several States shall think proper to admit; nor shall such migration or importa- tion be prohibited." Upon this question, see above, July l:t, and August I6 and Appendix A, II, CXLVIa, CCLXV, CCCXXXVI.

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