practice of the Southern colonies has always been to
make every farmer pay poll taxes upon all his laborers, whether they
be black or white. He acknowledged indeed that freemen worked the
most; but they consume the most also. They do not produce a greater
surplus for taxation. The slave is neither fed nor clothed so
expensively as a freeman. Again, white women are exempted from labor
generally, which negro women are not. In this then the Southern States
have an advantage as the article now stands. It has sometimes been
said that slavery was necessary, because the commodities they raise
would be too dear for market if cultivated by freemen; but now it is
said that the labor of the slave is the dearest.
Mr. PAYNE (of Massachusetts) urged the original resolution of
Congress, to proportion the quotas of the States to the number of
souls.
Dr. WITHERSPOON (of New-Jersey) was of opinion, that the value of
lands and houses was the best estimate of the wealth of a nation, and
that it was practicable to obtain such a valuation. This is the true
barometer of wealth. The one now proposed is imperfect in itself, and
unequal between the States. It has been objected that negroes eat the
food of freemen, and therefore should be taxed: horses also eat the
food of freemen; therefore they also should be taxed. It has been said
too, that in carrying slaves into the estimate of the taxes the State
is to pay, we do no more than those States themselves do, who always
take slaves into the estimate of the taxes the individual is to pay.
But the cases are not parallel. In the Southern Colonies, slaves
pervade the whole Colony; but they do not pervade the whole continent.
That as to the original resolution of Congress, it was temporary only,
and related to the moneys heretofore emitted: whereas we are now
entering into a new compact, and therefore stand on original ground.
AUGUST 1st. The question being put, the amendment proposed was
rejected by the votes of New-Hampshire, Massachusetts, Rhode-Island,
Connecticut, New-York, New-Jersey and Pennsylvania, against those of
Delaware, Maryland, Virginia, North; and South Carolina. Georgia was
divided.--_pp_. 27-8-9, 30-1-2.
* * * * *
_Extracts from Madison's Report of Debates in the Congress of the
Confederation._
TUESDAY, January 14, 1783.
If the valuation of land had not been prescribed by the Federal
Articles, the Committee would certainly have preferred som
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