Page:The Records of the Federal Convention of 1787 Volume 3.djvu/88

 direct Tax shall be laid except in proportion to the number of Inhabitants, in which number five blacks are only Counted as three. If a land tax is laid we are to pay the same rate, for Example: fifty Citizens of North Carolina can be taxed no more for all their Lands than fifty Citizens in one of the Eastern States. This must be greatly in our favour for as most of their Farms are small & many of them live in Towns we certainly have, one with another, land of twice the value that they Possess. When it is also considered that five Negroes are only to be charged the Same Poll Tax as three whites the advantage must be considerably increased under the proposed Form of Government. The Southern States have also a much better Security for the Return of Slaves who might endeavour to Escape than they had under the original Confederation. It is expected a considerable Share of the National Taxes will be collected by Impost, Duties and Excises, but you will find it provided in the 8th Section of Article the first that all duties, Impost and excises shall be uniform throughout the United States. While we were taking so much care to guard ourselves against being over reached and to form rules of Taxation that might operate in our favour, it is not to be supposed that our Northern Brethren were Inattentive to their particular Interest. A navigation Act or the power to regulate Commerce in the Hands of the National Government by which American Ships and Seamen may be fully employed is the desirable weight that is thrown into the Northern Scale. This is what the Southern States have given in Exchange for the advantages we Mentioned above; but we beg leave to observe in the course of this Interchange North Carolina does not appear to us to have given up anything for we are doubtless the most independent of the Southern States; we are able to carry our own produce and if the Spirit of Navigation and Ship building is cherished in our State we shall soon be able to carry for our Neighbors. We have taken the liberty to mention the General pecuniary Considerations which are involved in this plan of Government, there are other Considerations of great Magnitude involved in the system, but we cannot exercise your patience with a further detail, but submit it with the utmost deference, and have the Honor to be,

Your Excellency’s Most Obedient Humble Servts,