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Increase of Duties.

I have the honor, sir, to be, with the highest On licenses for retailing wines and dis

tilled spirits

100,000 respect, your most obedient servant,

EDMUND RANDOLPH. THE PRESIDENT OF THE UNITED STATES.

$992,500 By direct taxes on lands

750,000

$1,742,500 INCREASE OF DUTIES.

Which sums exceed the current demands, [Communicated to the House of Representatives, $306,866 21; but as the estimates on most of the April 17, 1794.]

articles are conjectural, and without sufficient

data for obtaining a correct opinion as to the Mr. William Smith, from the committee appointed to probable amount, the committee have thought it

inquire whether any or what further revenues are more expedient to provide for a surplus than suffer necessary for the support of the public credit, and if the revenue to prove deficient; and, in conformity further revenues are necessary, to report the ways

with the foregoing estimates, they submit the foland means, made the following Report :

lowing resolutions:
Resolved, That, from and after the

day of That, on referring to the estimate laid before the Legislature, by the Secretary of the Treasury: upon the following articles, imported into the

next, there be levied, collected, and paid, they find that the revenues to the end of the year United States in ships or vessels of the United 1794, are estimated to produce $6,618,584 19

States, with an addition of one-tenth per cent. on

like articles imported in any other ships or vessels, And that, for the support of Govern

the several duties hereinafter mentioned, over and ment, Military Establishment, and

above duties now paid, to be levied, collected, and other services designated by law,

paid, in the same manner, by the same officers, previous to, and during the present

subject to the same penalties, and entitled to drawsession, there would be wanting

backs, as the same articles are now subject and the sum of

$7,044,217 98 entitled to, viz:

On boots, per pair, twenty-five cents. And that further sums will probably

On shoes and slippers, for men and women, and be requisite, for which provision

on clogs, and golo shoes, per pair, five cents. ought to be made, viz: for the

On shoes and slippers for children, per pair, addition to the Military Establish

three cents. ment, provisional force, and ex

On millinery, ready made, artificial flowers, penses of militia

$650,000 00 feathers, and other ornaments for women's head

dresses, and on dolls, dressed and undressed, 5 per

cent. ad valorem. That the estimated product of the impost being made at a time when

On cast, slit, and rolled iron, and generally on our commerce was unembarrassed,

all manufactures of iron, steel, tin, pewter, copper, and no interruption of it contem

brass, or of which either of those metals is the arplated, the committee are of opin

ticle of chief value, not being otherwise particuion that a deduction should be

larly enumerated, (brass and iron wire, locks, made on that account, of $1,300,

hinges, hoes, anvils, and vices, excepted,) 5 per

cent. ad valorem. 000; from which it results, that there is a deficiency of funds to

On carpets and carpeting, 5 percent. ad valorem. answer the demands of the present

On leather, tanned or tawed, and generally all year, of $2,375 79; but, as the

manufactures of leather, or of which leather is the

article of chief value, not otherwise particularly sum of one million, provided for foreign intercourse, is directed to

enumerated, 5 per cent. ad valorem. be borrowed, if wanting, the com

On medicinal drugs, except those commonly mittee have deducted that sum,

used in dying; on mats and floor cloths; on hats, except $160,000 for the interest

caps, and bonnets, of every sort, for women; on arising thereon, which leaves the

gloves, mittens, stockings, fans, buttons, of every sum to be provided

kind, buckles,' (shoe and knee,) 5 per cent. ad - $1,435,633 79

valorem.

On sheathing and cartridge paper ; on all powTo raise which sum, the committee propose that ders, pastes, balls, balsams, oiniments, oils, waters, there be raised, by additional impost and ton- washes, tinctures, essences, or other preparations nage

$392,500 or compositions, commonly called sweet scents or On carriages, wagons, carts, and drays

odors, perfumes, or cosmetics; and on all dentiexcepted

150,000 frices, powders or preparations, for the teeth or

On stamps

5
per

cent. ad valorem. On sales at auction

100,000 On gold, silver, or plated wares, gold and silver On manufactured tobacco and snuff 100,000 lace, jewelry, and paste work, clocks and watches, On loaf and lump sugars

50,000 and the parts of either, 5 per cent. ad valorem.

100,000 gums,

Increase of Duties.

ton.

day of

On groceries, to wit: cinnamon, cloves, mace, Inventories of the effects of deceased persons, or nutmegs, ginger, aniseed, currants, dates, prunes, for any other purpose prescribed by law, except in raisins, sugar-candy, oranges, lemons, limes, and cases of goods distrained, or in compliance of any generally all fruits and comfits

, olives, capers, agreement between two or more persons, 10 cents. pickles of every sort, oil, and mustard in flour, 5 Bonds for the security of money, when the sum per cent. ad valorem.

is above fifty, and not exceeding one hundred dolOn all marble, slate, or other stone, on bricks, lars, 20 cents. tiles, tables, mortars, and other stone, and gene- Above one hundred, and not exceeding five hunrally all stone and earthen ware, 5 per cent. ad dred dollars, 25 cents. valorem.

Above five hundred, and not exceeding one thouOn cabinet wares, and all manufactures of wood, sand dollars, 30 cents. or of which wood is the material of chief value, 5 Above one thousand dollars, 40 cents. per cent. ad valorem.

Receipts for legacies, or shares of personal On carriages, and parts of carriages, 41 per estate, in cases of intestates, where the sum is cent.

above fifty, and not exceeding one hundre dolOn all manufactures of cotton or linen, or of mus- lars, 25 cents. lins of cotton and linen, or of which cotton or linen More than one hundred, and not exceeding five is the material of chief value, being printed, stain- hundred dollars, 50 cents. ed, or colored, 2} per cent.

For every further sum above five hundred dolOn coffee, per pound, 1 cent.

lars, 1 dollar. On cocoa, per pound, 2 cents.

[Not to extend to wives, children, or grandOn cheese, per pound, 3 çents.

children] On salt, per bushel, 3 cents.

Notarial acts, 25 cents. On the tonnage of ships or vessels of the United Letters of attorney, 25 cents. States employed in foreign trade, six cents per Policies of insurance, from one district to ano

ther in the United States, 20 cents. On all other ships or vessels, 25 cents per ton.

To and from the United States to any foreign Resolved, That, after the

country, for any sum not exceeding five hundred every person keeping a carriage, for the conveying dollars, 25 cents. of persons, for their own use, shall notify the same For every further sum more than five hundred at some office which may be designated for the dollars, 25 cents. purpose, and shall pay, annually,

For every sum of two thousand dollars, or upFor a coach, 10 dollars.

wards, 1 dollar. For a chariot, 8 dollars.

Probates of wills, and letters of administration, For any other four-wheeled carriage, 6 dollars. 50 cents. For a chaise, or other two-wheeled carriage, 2 Resolved, That, after the

day of dollars.

there shall be paid on all sales at auction, except With an addition of one-fourth, where two car- in cases of property sold upon execution, or by riages shall be kept by one person; of one-third, virtue of distresses for rent or tax, or in consewhere three carriages shall be kept by one person; quence of bankruptcies, and legal įnsolvencies, or and of one-half, where more than three carriages where there have been general assignments for are kept by the same person.

the benefit of creditors, or in cases where ships Resolved, That after the

day of

there and goods have been stranded or wrecked, or in be paid the following stamp duties:

cases of sale by executors or administrators, or of Letters patent, 2 dollars.

produce sold upon the land where it is produced, Exemplification thereof, 1 dollar.

at the rate of 1

per cent. Licenses or certificates of admission of solicit- Resolved, That, after the - day of —, there ors, attorneys, clerks, advocates, proctors, and other shall be paid upon all tobacco manufactured in officers of Courts, 6 dollars.

the United States, 4 cents per pound. Exemplification under the seals of Courts, 50 On all snuff, 8 cents per pound. cents.

That every manufacturer of tobacco or snuff, Affidavits and affirmations, except those before shall, on or before the day of —, make enthe officers of the public revenue, those relative to try with the officer of inspection of the district in suits pending in Courts, to be used therein, and which he resides, of the house or building in which those relative to criminal proceedings, 10 cents. the manufactory is carried on, and shall enter into

Deeds, except those otherwise particularly bond, with sufficient surety, to render a faithful rated, 25 cents.

account, every three months, of the quantity of Charter parties, 1 dollar.

tobacco or snuff sold or sent out, within that Bottomry and respondentia bonds, 1 dollar. period. Apprentices' indentures, 15 cents.

That, previous to taking in any tobacco for the Certificates of debentures for drawbacks, 20 purpose of being manufactured, he shall notify the cents.

same to the office of inspection, and shall keep a Bills of lading coastwise, except for vessels go- book in which shall be entered daily the quantity ing from one district to another within the same of tobacco or snuff sold or sent out in each day. State, 10 cents.

Resolved, That there be laid an additional duty Do. foreign, 20 cents.

of four cents per pound upon all tobacco, eight

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APPROPRIATIONS.

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Balances due to and from the several StatesPublic Debt. cents per pound on all snuff, and two cents per and the charges of the United States against the pound on all refined sugar imported into the United individual States. States, after the day of

That they have gone through the process preResolved, That, after the - day of —, there scribed in the 5th section of the act of Congress, be paid on all sugars refined within the United passed the 5th day of August, 1790, (the particuStates, 2 cents per pound.

lars whereof will be found in Book A, lodged with Resolved, That, after the

day of

every

the
papers

of this office in the Treasury Departperson selling distilled spirits, or wines, for con- ment,) and find that there is due, including intersumption out of their own dwellings, distilled est, to the 31st day of December, 1789, to the spirits in less quantity than twenty gallons, wines State ofin less quantity than thirty gallons, except in the

New Hampshire

$75,055 original cask or package in which they were im

Massachusetts

1,248,801 ported, shall take out licenses to authorize the sale Rhode Island

299,611 of such distilled spirits and wines, and shall pay,

Connecticut

619,121 annually, for a license to sell all foreign distilled

New Jersey

49,630 spirits, 5 dollars.

South Carolina

1,205,978 For a license to sell all wines, 5 dollars.

Georgia

19,988 Resolved, That the sum of seven hundred and And that there is due, including interest, to the fifty thousand dollars be raised by direct tax, for 31st day of December, 1789, from the State of the year 1794, to be apportioned among the States,

New York

$2,074,846 agreeably to the rule prescribed by the Consti- Pennsylvania

76,009 tution.

Delaware

612,428 Maryland

151,610 Virginia

100,879 1. Appropriations for the support of

North Carolina

501,082 Government

$521,447. 24

Which several sums they, by virtue of the au2. Do. for War Department, includ

thority to them delegated, declare to be the final ing fortifications

1,629,936 01

and conclusive balances due to and from the se3. Interest on Public Debt - 2,849,194 73

veral States. 4. Frigates

700,000 00

WM. IRVINE, 5. Appropriations for foreign inter

JOHN KEAN, 1,000,000 00

WOODBURY LANGDON. 6. Arsenals, &c.

343,640 00

I certify the above to be a true copy of the 7. Addition to the Military Esta

original. blishment, &c. 650,000 00

BW. DANDRIDGE,

Secretary to the President of the U. States. $7,694,217 98 WAYS AND MEANS. 1. Surplus of revenue

PUBLIC DEBT. for 1793

$1,118,584 19 2. Probable product of

[Communicated to the House of Representatives, impost for 1794 - 3,300,000 00 .

December 15, 1794.] 3. Do. excise

400,000 00 4. Probable surpluses

Mr. WILLIAM SMITH, from the Committee appointed of appropriations

to prepare and report a plan for the redemption of the out of the reve

Public Debt, made the following Report: nues of 1793 500,000 00

That, from the documents accompanying this 5,318,584 19 report, marked A and B, it appears that the sur

plus of the existing revenues beyond the probable $2,375,633 79 expenditures for the year 1795 and to the succeed

ing 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 Debi VERAL STATES.

which the Government has by law reserved the right to redeem.

The committee therefore, submit the following [Communicated to Congress, December 4, 1793.] resolution: OFFICE OF THE COMMISSIONERS OF ACCOUNTS,

Resolved, That there be appropriated, out of the PHILADELPHIA, June 29, 1793. revenues of the year 1795, a sum not exceeding The Commissioners appointed to execute the several six hundred thousand dollars, to be applied to the

acts of Congress, to provide more effectually for the payment of two dollars on every hundred dollars settlement of the accounts between the United States which bears an actual interest of six per cent, the

of the amount of that part of the Public Debt and the individual States, report :

said payment to be made on the day of That they have maturely considered the claims next. of the several States against the United States, 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, op 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 aci 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, The prospect of an approaching peace with the and on carriages, be repealed that the said several Indian tribes having suggested to the committee acts be continued in force until the year 1801, and the propriety of resorting to the Western lands, that the moneys arising therefrom be appropriated as an auxiliary resource for the discharge of the to the discharge of that portion of the Public Debt Public Debt, they recommend the following resowhich is redeemable by law-subject, however, to lution: a substitution of other duties or taxes of equal Resolved, That provision be made for the sale value, to all or any of the said duties and taxes. of the public lands in the Western Territory.

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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

$2,378,882 30 From which is deducted alance of the Interest Fund, then remaining unexpended, in purchases of the Domestic Debt

31,649 33

$2,347,232 97 To balance remaining unexpended of the proceeds of Foreign Loans, transferred to the United States

1,257,503 58

3,604,736 55

Balance, being surplus of revenues beyond the appropriations stated at

the Treasury, to the end of the year 1793

2,487,181 07

6,091,917 62

753,661 69

Unexpended funds at the close of 1793.
Balance in the Treasury on December 31, 1793 -
Amount to be accounted for on December 31, 1793, by the collectors
To which is added amount of warrants, passed to their credit in the year

1793, which are not stated in the Treasurer's account, till the year 1794

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5,250,151 66

45,886 94

5,296,038 60

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

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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

1,804 04

283,260 41

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

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6,091.917 62

A.
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 For expenses of intercourse with foreign nations, under the first section

of this act, payable out of any unappropriated moneys. The whole sum apppropriated is 1,000,000 dollars, of which the domestic revenue

Public Debt.

200,000 00

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will probably be adequate to the reimbursement of 200,000, borrowed in the United States under this act, and which sum is, therefore, sta

ted as an appropriation -
For expenses of intercourse with foreign nations, in virtue of the act of

July 1, 1790, further continued by this act
March 21, for Military Establishment
March 27, for the pay and emoluments of Major General Lafayette
April 2, for erecting and repairing Arsenals
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.
June 9, for various purposes
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 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, 1792On 400,000 dollars to June 30, 1794

$20,000 00 On 300,000 dollars from July í to December 31

7,500 00 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

18,333 33 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

5,361 11 On sums due at different periods of the Loan of 1,000,000

dollars, authorized by the act of March 27, 1794: On 800,000 dollars to June 30, 1794

7,500 00 On 1,000,000 dollars from July 1 to October 1

12,500 00 On 600,000 dollars from October 1 to December 31

7,500 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 On 1,000,000 dollars received on a Loan of that amount,

authorized by the act of June 9, 1794, on 200,000 dollars from September 1 to September 30, 1794

$833 33 On 100,000 dollars from October 1 to December 31

12,500 00 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

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Balance, being estimated surplus of revenue to the close of the year 1794, above the

7,676,672 3 appropriations charged thereon

842,425 38 $8,519,098 10

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

- $2,487,181 07

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