no
change was made in the resolution of the President.

The subjects which pressed for immediate attention on the first
legislature assembled under the new government, were numerous and
important. Much was to be created, and much to be reformed.

The subject of revenue, as constituting the vital spring without which
the action of government could not long be continued, was taken up in
the house of representatives, as soon as it could be introduced. The
qualification of the members was succeeded by a motion for the house
to resolve itself into a committee of the whole on the state of the
union; and in that committee, a resolution was moved by Mr. Madison,
declaring the opinion that certain duties ought to be levied on goods,
wares, and merchandise, imported into the United States; and on the
tonnage of vessels.

As it was deemed important to complete a temporary system in time to
embrace the spring importations, Mr. Madison presented the scheme of
impost which had been recommended by the former congress, and had
already received the approbation of a majority of the states; to which
he added a general proposition for a duty on tonnage. By this scheme
specific duties were imposed on certain enumerated articles; and an
ad-valorem duty on those not enumerated. Mr. Fitzsimmons, of
Pennsylvania, moved an amendment, enlarging the catalogue of
enumerated articles.

[Sidenote: Debates on the impost and tonnage bills.]

Mr. Madison having consented to subjoin the amendment proposed by Mr.
Fitzsimmons to the original resolution, it was received by the
committee; but in proceeding to fill up the blanks with the sum
taxable on each article, it was soon perceived that gentlemen had
viewed the subject in very different lights. The tax on many articles
was believed to press more heavily on some states than on others; and
apprehensions were expressed that, in the form of protecting duties,
the industry of one part of the union would be encouraged by premiums
charged on the labour of another part. On the discrimination between
the duty on the tonnage of foreign and American bottoms, a great
degree of sensibility was discovered. The citizens of the United
States not owning a sufficient number of vessels to export all the
produce of the country, it was said that the increased tonnage on
foreign bottoms operated as a tax on agriculture, and a premium to
navigation. This discrimination, it was therefore contended, ought to
be very smal