The committee rose, and leave not being granted to sit again, on motion, the report and papers accompanying it were referred to a select committee of Messrs. A. Jackson, J. Smith, Blount, Dent, and Harper.[7]
Friday, January 20, 1797.
Direct Taxes.
The House then took up the consideration of the resolution reported yesterday by the Committee of the Whole, on the subject of further revenue.
Mr. Coit wished for a division of the question, viz: that the proposition for a tax on land and that for slaves should be put separately.
Mr. Swanwick called for the yeas and nays. They were agreed to be taken.
Mr. Nicholas thought the resolution should not be divided, but that the propositions for a tax on land and a tax on slaves should go together, as he should object to vote for the tax on land except that on slaves accompanied it. He thought the gentleman had better try the question, by moving to strike out what respected slaves.
Mr. Madison thought it would be best for the two propositions to go together; but if they did not, he did not think the embarrassments insuperable. If the question was divided, those who thought a tax on slaves necessary must vote for the first part; and if the second was rejected, there would not be wanting an opportunity of voting against the tax on land. It was necessary to observe, that it had been found expedient to associate these two taxes together, in order to do justice, and to conform to the established usage of a very large tract of country, who were entitled to some degree of attention, and to whom a tax on land, without a tax on slaves, would be very objectionable.
Mr. Coit said, he could not gratify the gentleman from Virginia by varying his motion, as it would not answer the purpose he had in view.
Mr. Nicholas supposed, if the motion was persisted in, he was at liberty to move to insert slaves in the first part of the resolution. The gentleman certainly knew his own views best; or he thought it was possible to have settled the business he proposed.