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The necessary bills accompanied the report.

Instead of following these bills through the several minute and tiresome details of their passage through both houses, we shall present a digested view of the whole system of internal revenue, as it finally passed, and then give a brief sketch of the arguments pro and con.

The laws imposing internal taxes are seven in number, viz.

9. I. A direct tax of three millions of dollars, apportioned to the states, according to the constitutional provision, which ordains that direct taxes shall be apportioned among the several states, according to their respective numbers, which shall be determined by adding to the whole number of free persons, including those bound to serve for a term of years, and excluding Indians not taxed, three fifths of all other persons.'

The quotas of the states are subdivided into portions to be raised in each county, subject to be changed in each state, so as to be more equally or equitably apportioned, by an act of its respective legislature, provided an authenticated copy of the act changing the apportionment be deposited in the office of the secretary of the treasury prior to the first of April, 1814.

The following is the mode adopted for ascertaining the quotas of the counties in the several states :

In those states where there is a state tax, the apportionment of that tax among the counties of the state has been made the rule for apportioning the direct tax; and the quota of each county, of the direct tax, has been made to bear the same proportion to the whole quota of the state, as the amount of the state tax, paid by such county, bears to the whole sum paid in the state for the state tax.

In those states where there is no state tax, or if there be one, the proportions in which it is apportioned among the counties is not known, the principle assumed for a basis is, that the comparative advancement of wealth (or rather the increase in the value of property, subject to the direct tax now to be imposed) and of population in the different districts of the same state, have been equal, since the year 1799 ; so that if a given portion of a state containing, for example, one fourth of the population of the state, and which paid in 1799 one fourth of the direct tax of that state, now contains one third of the whole population of the state, it ought now to pay one third of the whole tax to be imposed upon the state. And in respect to population for both epochs, although the federal numbers, or numbers represented in congress, have been taken as the constitution directs, for ascertaining the quota of each state, of the whole sum to be raised in the United States, yet, for apportioning the sum thus found

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as the quota of any state, among the several counties of that state, the whole numbers of the several counties, including slaves, have been taken; because it is considered that the slaves increase the wealth, or the ability to pay, in a ratio at least equal to the augmented quota which this mode will give to those parts of a state in which slaves are possessed, over those in which there are none or a smaller number. Maryland is the only state where there is a considerable proportion of slaves, to which this mode of apportioning the tax among the counties has been applied.

The process then is, to make the quota of each county in a given state, compared with its population in 1810, bear the same proportion to the present quota of the state, compared with its whole population in 1810, as the quota of the same county, of the direct tax of 1799, compared with its population by the census of 1800, bore to the quota of the whole state of the direct tax of 1799, compared with its whole population in 1800.

To effect this there must be found :

1. The proportion which the population of each county in 1800 bore to the population of the whole state at that time.

2. The proportion which the population of the same county bore in 1810 to the population of the whole state in 1810.

3. Then, as the ratio found by No. 1, is to the ratio found by No. 2, so is the quota which the county paid, of the direct tax in 1799, to the sum which would be payable by the same county, of a direct tax at this time, of which the quota of the state in question, would be the same as was the quota of that state of the direct tax, in 1799.

4. Lastly, as the quota of the state in 1799 is to the quota of the state under the direct tax now to be imposed, so is the sum found by No. 3, to the quota of the county under the direct tax now to be imposed.

Exemplified by Rockingham county, New Hampshire :

1. The total population of New Hampshire in 1800, was 183,858, and of Rockingham county, at the same time, 45,427. The proportion 24.7.

2. The total population of New Hampshire, in 1810, was 214,360 ; of Rockingham county, at the same time, 50,175. The proportion 23.4.

3. The quota of Rockingham county of the direct tax of 1799, was 27,743 dollars. Then, as 24.7: 23.4 :: 27,473 : 26,027 dollars, the sum which would be payable by Rockingham county, if the quota of the state of New Hampshire were now the same as it was in 1799.

4. The quota of New Hampshire (as finally assessed) in 1799, was 77,968 dollars. The quota now proposed for it, is $ 96,793 37. Then, as 77,968: 96,793 37 :: 26,027 : 32,311 21, the sum now payable by Rockingham county. Although mathematical accuracy has not thus been attained, no considerable inequality is believed to have been occasioned ; and the proposed provision, by which the right is given to the states of altering the quotas of their counties, whenever their legislatures should deem an unjust or unequal apportionment to have been made by the act of congress, has been considered as securing the people of every part of the country from an unfair or oppressive bearing of the tax upon

them. States in which the quotas of counties have been found by comparing their population in 1810 with that in 1800, and the direct tax of 1799 : New Hampshire, Rhode Island, Vermont, New York, Pennsylvania, Delaware, and Maryland.

States in which the quotas of counties have been made to bear the same proportion to the whole quota of the state, as the amount of the state taxes in each county bears to the whole amount of the state tax in each state : Massachusetts, Connecticut, New Jersey, Virginia, North Carolina, South Carolina, Georgia, Ohio, and Kentucky.

In Tennessee and Louisiana, the necessary information respecting state taxes has not yet been received.

The act likewise provides that each state may pay, its quota into the treasury of the United States, on which a deduction of 15 per cent. wiil be made, if paid before the tenth of February, and of 10 per cent. if paid before the first of May, 1814, provided the state give the secretary notice of its intention one month prior to such payment.

Quotas of the States.
New Hampshire

S 96,793 37 Rhode Island

34,702 18 Vermont

98,343 71 New York

430,141 62 Pennsylvania

365,479 16 Delaware

32,046 25 Maryland

151,623 94 Massachusetts

316,270 98 Connecticut

118,167 71 New Jersey

108,871 83 Virginia

369,018 44 North Carolina

220,238 28 South Carolina

151,905 46 Georgia

94,936 49

one year

Ohio

104,150 14 Kentucky

168,928 76 § 10. II. Duties on licenses to distillers of spirituous liquors, estimated to produce $ 765,000.

These duties are laid on the capacity of the still, including the head, and are rated as follow: On stills employed in distilling from

Domestic Materials.
For 2 weeks

9 cents per gallon
1 month

18 do, do. 2 months

32 do. do. 3 months

42 do. do. 4 months

52 do. do. 6 months

70 do. do.

108 do. do.
Foreign Materials.
For 1 month

25 cents per gallon
3 months

60 do. do. 6 months

105 do. do. one year

135 do. do. For every boiler, however constructed, employed for the purpose of generating steam in those distilleries where wooden or other vessels are used instead of metal stills, and the action of steam is substituted to the immediate application of fire to the materials from which the spirituous liquors are distilled, double the amount of the above duties on each gallon of the capacity of the boiler, including the head. § 11. III. A duty of 4 cents per pound on all sugar

refined within the United States, entitled, however, to drawback on exportation, if amounting to $ 12 or upwards, estimated to produce $ 200,000.

12. IV. Duties on licenses to retailers of wines, spirituous liquors, and foreign merchandize as follow, estimated to produce $ 500,000. In cities, towns, or villages, containing, within the limits of

one mile square, more than 100 families. On retailers of merchandize, including wines and spirits

$ 25 per annum. of wines alone

20 of spirits alone

20
of domestic spirits alone

15
of merchandize other than wines
and spirits

15

15

10

In places containing, within the above limits, less than 100

families. On retailers of merchandize, including wines and spirits

$15 per annum. of wines and spirits of spirits alone

12 of domestic spirits alone

10 of merchandize other than wines

and spirits Every person dealing in goods, wares, or merchandize, except such as are of the growth, produce, or manufacture of the United States, except such as are sold by the importer in the original cask, package, &c. in which they were imported, is deemed a retail dealer in merchandize within the meaning of the act ; every person dealing in wines in less quantities at a time than 30 gallons, except the importer as above, is deemed a retail dealer in wines ; and every person dealing in distilled spirituous liquors in less quantities than 20 gallons at a time, is deemed a retail dealer in spirituous liquors. Exceptions are drawn in favour of physicians, apothecaries, &c. as to wines and spirituous liquors used in the preparation of medicines; and of distillers, who may sell domestic spirits in quantities not less than five gallons at a time at the place where they are distilled.

§ 13. V. A duty on sales at auction of one per cent. on sales of goods, wares, and merchandize, and a quarter of one per cent. on sales of ships or vessels, estimated to produce $ 50,000.

The following sales are exempted from those duties, viz. sales of goods, &c. made in execution of any rule, judgment, &c. of any court of the United States, or in virtue of

any

distress for rent, or any other cause for which a distress is allowed by law, or made in consequence of any bankruptcy or insolvency, pursuant to any law concerning bankruptcies or insolvencies; or made in consequence of any general assignment of property and effects for the benefit of creditors; or made by or on behalf of executors or administrators; or made pursuant to the directions of any law of the United States, or either of them, touching the collection of any tax or duty; or disposal by auction of public property of the United States or of any state; or to any sale by auction of ships, their tackle, apparel, and furniture, or the cargoes thereof, wrecked or stranded within the United States, and sold for the benefit of the insurers or proprietors.

$14. VI. Duties on carriages as follows, estimated to produce $ 150,000, viz. On every coach

$ 20 per annum On every chariot and post-chaise

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