Nays.—Fisher Ames, James Armstrong, Benjamin Bourne, David Cobb, Peleg Coffin, Joshua Coit, Samuel Dexter, Thomas Fitzsimons, Dwight Foster, Ezekiel Gilbert, Nicholas Gilman, Henry Glenn, Benjamin Goodhue, James Gordon, James Hillhouse, Henry Latimer, Amasa Learned, Richard Bland Lee, Francis Malbone, William Vans Murray, Theodore Sedgwick, Jeremiah Smith, William Smith, Zephaniah Swift, George Thatcher, Uriah Tracy, Jonathan Trumbull, John E. Van Allen, Peter Van Gaasbeck, Peleg Wadsworth, and John Watts.

And then the main question being put, that the House do agree to the said motion for commitment, as amended, it was resolved in the affirmative.

Friday, May 16.

Revenue Bill: Salt and Coal Tax.

The House resolved itself into a Committee of the whole House on the bill laying additional duties on goods, wares, and merchandise imported into the United States, and on the tonnage of ships or vessels.

The three cents per bushel of additional duty on salt was objected to by Mr. Findlay, as oppressive to his constituents.

Mr. Ames was convinced, that this was much better than a land-tax. It was beyond all comparison, more cheap, more certain, and more equal in the collection than a land-tax. He would rather tax salt, at even half a dollar per bushel, than agree to a land-tax.

Mr. Clark would be very glad to hear the gentleman from Pennsylvania (Mr. Findlay) specify, upon what subject he was willing to pay a tax? It was beyond the comprehension of Mr. C., for what sort of a tax the gentleman was prepared to vote, or, indeed, what sort of taxes the Western settlers of Pennsylvania pay. We lay a duty on sugar. They make sugar for themselves. We lay a tax on tobacco. They are to manufacture for themselves. We lay an excise on distilleries. They refuse to pay this tax, and, in fact, they do not pay it. We tax wines; but we are told that these people are poor. They cannot, therefore, afford to drink wine, on which the duty is very heavy, for that duty is paid only by the rich. We tax the importation of foreign fineries, such as silk, but silk also is not the dress of poor people, so that here again the constituents of the gentleman get off. We are going to tax the importation of foreign coals, but they have plenty of their own, and so far from paying a tax on them, are cutting a canal to bring them down to Philadelphia; which will drive out the importation of foreign coals, and so destroy the tax altogether. Under these circumstances, Mr. C. was solicitous to learn what taxes the back settlers paid, for, as far as he could understand, they paid none; and their Representative would do well to inform the House on what they were willing to pay a tax. Was Government to be burdened with them, and derive no compensation? Was it a sufficient reason for exempting a district from public burdens to say that the people are poor? Are taxes to be paid exclusively by the rich?

Mr. Rutherford objected to this duty on salt. It was often to be carried from one to three hundred and fifty miles inland, and in fact, it frequently costs twenty shillings per bushel. No tax could be so universally unpopular as this would be.

Mr. Findlay replied to Mr. Clark. As to sugar, though some of his neighbors made theirs, Mr. F. bought his own in Philadelphia. As to silks and other female fineries, his constituents did just like other people. They spent, in that way, as much as they could possibly afford, and had among them ladies very well dressed. As to other matters, his constituents purchased their manufactures in Philadelphia, and paid for them as other people did. Salt, he said, was known to be necessary for cattle in the back country. He was strongly against the tax.