Increase of Duties. I have the honor, sir, to be, with the highest On licenses for retailing wines and disrespect, your most obedient servant, tilled spirits EDMUND RANDOLPH. THE PRESIDENT OF THE UNITED STATES. 100,000 $992,500 750,000 $1,742,500 [Communicated to the House of Representatives, $306,866 21; but as the estimates on most of the April 17, 1794.] Mr. WILLIAM SMITH, from the committee appointed to inquire whether any or what further revenues are necessary for the support of the public credit, and if further revenues are necessary, to report the ways and means, made the following Report: That, on referring to the estimate laid before the Legislature, by the Secretary of the Treasury: they find that the revenues to the end of the year 1794, are estimated to produce $6,618,584 19 And that, for the support of Government, Military Establishment, and other services designated by law, previous to, and during the present session, there would be wanting the sum of Which sums exceed the current demands, articles are conjectural, and without sufficient probable amount, the committee have thought it data for obtaining a correct opinion as to the more expedient to provide for a surplus than suffer the revenue to prove deficient; and, in conformity with the foregoing estimates, they submit the following resolutions: Resolved, That, from and after the day of upon the following articles, imported into the next, there be levied, collected, and paid, United States in ships or vessels of the United States, with an addition of one-tenth per cent. on like articles imported in any other ships or vessels, the several duties hereinafter mentioned, over and above duties now paid, to be levied, collected, and paid, in the same manner, by the same officers, subject to the same penalties, and entitled to drawbacks, as the same articles are now subject and - $7,044,217 98 | entitled to, viz: And that further sums will probably be requisite, for which provision ought to be made, viz: for the addition to the Military Establishment, provisional force, and expenses of militia That the estimated product of the impost being made at a time when our commerce was unembarrassed, and no interruption of it contemplated, the committee are of opinion that a deduction should be made on that account, of $1,300,000; from which it results, that there is a deficiency of funds to answer the demands of the present year, of $2,375 79; but, as the sum of one million, provided for foreign intercourse, is directed to be borrowed, if wanting, the committee have deducted that sum, except $160,000 for the interest arising thereon, which leaves the sum to be provided On boots, per pair, twenty-five cents. On shoes and slippers, for men and women, and on clogs, and golo shoes, per pair, five cents. On shoes and slippers for children, per pair, three cents. On millinery, ready made, artificial flowers, $650,000 00 feathers, and other ornaments for women's headdresses, and on dolls, dressed and undressed, 5 per cent. ad valorem. - $1,435,633 79 To raise which sum, the committee propose that there be raised, by additional impost and ton$392,500 nage On carriages, wagons, carts, and drays excepted On stamps On sales at auction On manufactured tobacco and snuff On loaf and lump sugars On cast, slit, and rolled iron, and generally on all manufactures of iron, steel, tin, pewter, copper, brass, or of which either of those metals is the article of chief value, not being otherwise particularly enumerated, (brass and iron wire, locks, hinges, hoes, anvils, and vices, excepted,) 5 per cent. ad valorem. On carpets and carpeting, 5 per cent. ad valorem. On leather, tanned or tawed, and generally all manufactures of leather, or of which leather is the article of chief value, not otherwise particularly enumerated, 5 per cent. ad valorem. On medicinal drugs, except those commonly used in dying; on mats and floor cloths; on hats, caps, and bonnets, of every sort, for women; on gloves, mittens, stockings, fans, buttons, of every kind, buckles, (shoe and knee,) 5 per cent. ad valorem. ders, pastes, balls, balsams, ointments, oils, waters, On sheathing and cartridge paper; on all powwashes, tinctures, essences, or other preparations or compositions, commonly called sweet scents or odors, perfumes, or cosmetics; and on all denti150,000 frices, powders or preparations, for the teeth or 100,000 gums, 5 per cent. ad valorem. 100,000 On gold, silver, or plated wares, gold and silver 100,000 lace, jewelry, and paste work, clocks and watches, 50,000 and the parts of either, 5 per cent. ad valorem. Increase of Duties. On groceries, to wit: cinnamon, cloves, mace, nutmegs, ginger, aniseed, currants, dates, prunes, raisins, sugar-candy, oranges, lemons, limes, and generally all fruits and comfits, olives, capers, pickles of every sort, oil, and mustard in flour, 5 per cent. ad valorem. On all marble, slate, or other stone, on bricks, tiles, tables, mortars, and other stone, and generally all stone and earthen ware, 5 per cent. ad valorem. On cabinet wares, and all manufactures of wood, or of which wood is the material of chief value, 5 per cent. ad valorem. On carriages, and parts of carriages, 4 per Inventories of the effects of deceased persons, or for any other purpose prescribed by law, except in cases of goods distrained, or in compliance of any agreement between two or more persons, 10 cents. Bonds for the security of money, when the sum is above fifty, and not exceeding one hundred dollars, 20 cents. Above one hundred, and not exceeding five hundred dollars, 25 cents. Above five hundred, and not exceeding one thousand dollars, 30 cents. Above one thousand dollars, 40 cents. Receipts for legacies, or shares of personal estate, in cases of intestates, where the sum is above fifty, and not exceeding one hundred dollars, 25 cents. More than one hundred, and not exceeding five hundred dollars, 50 cents. For every further sum above five hundred dollars, 1 dollar. [Not to extend to wives, children, or grandchildren.] Notarial acts, 25 cents. Letters of attorney, 25 cents. Policies of insurance, from one district to another in the United States, 20 cents. To and from the United States to any foreign -,country, for any sum not exceeding five hundred dollars, 25 cents. On all other ships or vessels, 25 cents per ton. Resolved, That, after the day of every person keeping a carriage, for the conveying of persons, for their own use, shall notify the same at some office which may be designated for the purpose, and shall pay, annually, For a coach, 10 dollars. For a chariot, 8 dollars. For any other four-wheeled carriage, 6 dollars. For a chaise, or other two-wheeled carriage, 2 dollars. With an addition of one-fourth, where two carriages shall be kept by one person; of one-third, where three carriages shall be kept by one person; and of one-half, where more than three carriages are kept by the same person. there Resolved, That after the - day of be paid the following stamp duties: Letters patent, 2 dollars. Exemplification thereof, 1 dollar. Licenses or certificates of admission of solicitors, attorneys, clerks, advocates, proctors, and other officers of Courts, 6 dollars. Exemplification under the seals of Courts, 50 For every further sum more than five hundred dollars, 25 cents. For every sum of two thousand dollars, or upwards, 1 dollar. Probates of wills, and letters of administration, 50 cents. Resolved, That, after the day of there shall be paid on all sales at auction, except in cases of property sold upon execution, or by virtue of distresses for rent or tax, or in consequence of bankruptcies, and legal insolvencies, or where there have been general assignments for the benefit of creditors, or in cases where ships and goods have been stranded or wrecked, or in cases of sale by executors or administrators, or of produce sold upon the land where it is produced, at the rate of 1 per cent. Resolved, That, after the day of —, there shall be paid upon all tobacco manufactured in the United States, 4 cents per pound. On all snuff, 8 cents per pound. That every manufacturer of tobacco or snuff, shall, on or before the day of, make entry with the officer of inspection of the district in which he resides, of the house or building in which the manufactory is carried on, and shall enter into bond, with sufficient surety, to render a faithful account, every three months, of the quantity of tobacco or snuff sold or sent out, within that period. That, previous to taking in any tobacco for the purpose of being manufactured, he shall notify the same to the office of inspection, and shall keep a book in which shall be entered daily the quantity of tobacco or snuff sold or sent out in each day. Resolved, That there be laid an additional duty of four cents per pound upon all tobacco, eight Balances due to and from the several States-Public Debt. cents per pound on all snuff, and two cents per pound on all refined sugar imported into the United States, after the day of Resolved, That, after the - day of there be paid on all sugars refined within the United States, 2 cents per pound. Resolved, That, after the day of -, every person selling distilled spirits, or wines, for consumption out of their own dwellings, distilled spirits in less quantity than twenty gallons, wines in less quantity than thirty gallons, except in the original cask or package in which they were imported, shall take out licenses to authorize the sale of such distilled spirits and wines, and shall pay, annually, for a license to sell all foreign distilled spirits, 5 dollars. For a license to sell all wines, 5 dollars. Resolved, That the sum of seven hundred and fifty thousand dollars be raised by direct tax, for the year 1794, to be apportioned among the States, agreeably to the rule prescribed by the Constitution. Maryland Virginia $2,074,846 76,009 612,428 151,640 100,879 501,082 1. Surplus of revenue for 1793 2. Probable product of impost for 1794 - 3,300,000 00/ 400,000 00 3. Do. excise 4. Probable surpluses of appropriations out of the reve nues of 1793 500,000 00 5,318,584 19 $2,375,633 79 North Carolina Which several sums they, by virtue of the authority to them delegated, declare to be the final and conclusive balances due to and from the several States. WM. IRVINE, JOHN KEAN, WOODBURY LANGDON. I certify the above to be a true copy of the original. BW. DANDRIDGE, Secretary to the President of the U. States. PUBLIC DEBT. [Communicated to the House of Representatives, December 15, 1794.] Mr. WILLIAM SMITH, from the Committee appointed to prepare and report a plan for the redemption of the Public Debt, made the following Report: That, from the documents accompanying this report, marked A and B, it appears that the surplus of the existing revenues beyond the probable expenditures for the year 1795 and to the succeeding years, will enable the Legislature to commence, during the year 1795, and to continue, thereafter, BALANCES DUE TO AND FROM THE SE- the payment of that portion of the Public Debt VERAL STATES. [Communicated to Congress, December 4, 1793.] OFFICE OF THE COMMISSIONERS OF ACCOUNTS, PHILADELPHIA, June 29, 1793. The Commissioners appointed to execute the several acts of Congress, to provide more effectually for the settlement of the accounts between the United States and the individual States, report: That they have maturely considered the claims of the several States against the United States, which the Government has by law reserved the right to redeem. The committee therefore, submit the following resolution: Resolved, That there be appropriated, out of the revenues of the year 1795, a sum not exceeding six hundred thousand dollars, to be applied to the payment of two dollars on every hundred dollars which bears an actual interest of six per cent, the of the amount of that part of the Public Debt said payment to be made on the next. -day of The committee further report, that it would, in Public Debt. their opinion, be expedient to appropriate, until the- The following resolutions, as connected with year 1801, all the revenues arising from the duties this subject, are also submitted by the committee: and taxes on manufactured sugar and snuff, on Resolved, That the eighth section of the act of licenses for retailing wines and spirituous liquors, last session, laying additional duties on goods, on sales at auction, and on carriages, to the pay- wares, and merchandise, be repealed; and that the ment of so much of the Public Debt as the Go- duration of the said act be made commensurate vernment shall annually have a right to redeem, with the act for laying such duties, passed 10th of and for that purpose to prolong the duration of August, 1790, entitled "An act making further the said duties and taxes to the year 1801. They provision for the Debt of the United States." therefore recommend the following resolution: Resolved, That the surplus of revenue which Resolved, That the several clauses of limitation may hereafter exist, after satisfying all legal apin the acts for laying duties and taxes on manu-propriations, ought to be annually appropriated to factured sugar and snuff, on licenses for retailing the purchase of the Public Debt. wines and spirituous liquors, on sales at auction, and on carriages, be repealed; that the said several acts be continued in force until the year 1801, and that the moneys arising therefrom be appropriated to the discharge of that portion of the Public Debt which is redeemable by law-subject, however, a substitution of other duties or taxes of equal value, to all or any of the said duties and taxes. The prospect of an approaching peace with the Indian tribes having suggested to the committee the propriety of resorting to the Western lands, as an auxiliary resource for the discharge of the Public Debt, they recommend the following resotolution: Resolved, That provision be made for the sale of the public lands in the Western Territory. Unsatisfied charges upon the Revenue at the close of 1793. To balance of unsatisfied appropriations at the end of the year 1793, exclusive of the balance of the Foreign Fund at that time From which is deducted balance of the Interest Fund, then remaining unexpended, in purchases of the Domestic Debt To balance remaining unexpended of the proceeds of Foreign Loans, transferred to the United States Balance, being surplus of revenues beyond the appropriations stated at the Treasury, to the end of the year 1793 Unexpended funds at the close of 1793. Balance in the Treasury on December 31, 1793 - From which is deducted amount of warrants included in the Treasurer's accounts for the year 1793, and not passed to the credit of collectors, till the year 1794 Amount for which Supervisors were accountable on December 31, 1793 To which is added amount of warrants credited to them in the year 1793, not stated in the Treasurer's accounts, till the year 1794 $2,378,882 30 31,649 33 $2,347,232 97 From which is deducted amount of warrants included in the Treasurer's accounts for the year 1793, paid Supervisors whose accounts have not been adjusted ESTIMATED CHARGES UPON THE REVENUE FOR THE YEAR 1794. Appropriations for the service of the year 1794, viz: By the act of March 14, 1794, for the support of Government $521,447 24 Public Debt. will probably be adequate to the reimbursement of 200,000, borrowed in the United States under this act, and which sum is, therefore, stated as an appropriation 200,000 00 For expenses of intercourse with foreign nations, in virtue of the act of March 21, for Military Establishment March 27, for the pay and emoluments of Major General Lafayette 40,000 00 1,629,936 01 2,500 00 April 5, for placing buoys off the harbor of New London May 19, for erecting a light-house on the island of Seguin June 5, for certain expenses of Commissioners of Loans . 15,000 00 June 9, for various purposes 1,292,137 38 $4,152,609 63 August 4, 1790, interest on the Domestic and Assumed Debts for the year 1794, including an estimate for outstanding balances not entitled to a dividend 2,480,328 78 3,164,062 28. Interest on Foreign Debt for 1794, as estimated Interest on temporary Domestic Loans for the year 1794, payable out of the revenue, viz: on sums remaining due at different periods-of 400,000 dollars received on account of the Loan of 523,500 dollars, authorized by the act of May 2, 1792 On 400,000 dollars to June 30, 1794 On 300,000 dollars from July 1 to December 31 On sums remaining due at different periods: Of 800,000 dollars received on the Loan of that amount, authorized by the act of February 28, 1793, on 800,000 dollars to December 31, 1793 On 400,000 dollars from January 1 to January 31, 1794; on 200,000 dollars from February 1 to June 13, 1794, when the Loan was discharged 18,333 33 5,361 11 23,694 44 On 1,000,000 dollars from July 1 to October 1 7,500 00 On 600,000 dollars from October 1 to December 31 12,500 00 7,500 00 27,500 00 On the Loan of 2,000,000 dollars for stock of the Bank of the United States, which, by the act of June 4, 1794, is payable out of the dividends credited as revenue, and contra, computed to June 30, 1794, the time of the last dividend Estimate to cover the interest which may accrue in the year 1794, in case the sum of 1,000,000 dollars should be borrowed for the expenses of intercourse with foreign nations, under the authority given by the act of March 20, 1794, for that purpose, which interest is charged upon the domestic revenue by the act of June 9, 1794, say Balance, being estimated surplus of revenue to the close of the year 1794, above the appropriations charged thereon ESTIMATED REVENUE OF THE YEAR 1794. Balance stated on December 31, 1793, as surplus of revenue beyond the appropriations charged at the Treasury, to said period |