riction on Congress was a proof that they would have power not
given them, by remarking, that they would only have had a general
superintendency of trade, if the restriction had not been inserted.
But the Southern States insisted on this exception to that general
superintendency for twenty years. It could not therefore have been a
power by implication, as the restriction was an exception from a
delegated power. The taxes could not, as had been suggested, be laid
so high on negroes as to amount to emancipation; because taxation and
representation were fixed according to the census established in the
Constitution. The exception of taxes, from the uniformity annexed to
duties and excises, could not have the operation contended for by the
gentleman; because other clauses had clearly and positively fixed the
census. Had taxes been uniform, it would have been universally
objected to, for no one object could be selected without involving
great inconveniences and oppressions. But, says Mr. Nicholas, is it
from the general government we are to fear emancipation? Gentlemen
will recollect what I said in another house, and what other gentlemen
have said that advocated emancipation. Give me leave to say, that that
clause is a great security for our slave tax. I can tell the
committee, that the people of our country are reduced to beggary by
the taxes on negroes. Had this Constitution been adopted, it would not
have been the case. The taxes were laid on all our negroes. By this
system two-fifths are exempted. He then added, that he had imagined
gentlemen would not support here what they had opposed in another
place.

Mr. HENRY replied, that though the proportion of each was to be fixed
by the census, and three-fifths of the slaves only were included in
the enumeration, yet the proportion of Virginia being once fixed,
might be laid on blacks and blacks only. For the mode of raising the
proportion of each State being to be directed by Congress, they might
make slaves the sole object to raise it. Personalities he wished to
take leave of; they had nothing to do with the question, which was
solely whether that paper was wrong or not.

Mr. NICHOLAS replied, that negroes must be considered as persons, or
property. If as property, the proportion of taxes to be laid on them
was fixed in the Constitution. If he apprehended a poll tax on
negroes, the Constitution had prevented it. For, by the census, where
a white man paid ten shillings, a ne