ould 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 some other rule
of appointment, particularly that of numbers, under certain
qualifications as to slaves.--_p_. 260
TUESDAY, Feb. 11, 1783.
Mr. WOLCOTT declares his opinion that the Confederation ought to be
amended by substituting numbers of inhabitants as the rule; admits the
difference between freemen and blacks; and suggests a compromise, by
including in the numeration such blacks only as were within sixteen
and sixty years of age.--_p_. 331
THURSDAY, March 27, 1783.
(The eleventh and twelfth paragraphs:)
Mr. WILSON (of Pennsylvania) was strenuous in their favor; said he was
in Congress when the Articles of Confederation directing a valuation
of land were agreed to; that it was the effect of the impossibility of
compromising the different ideas of the Eastern and Southern States,
as to the value of slaves compared with the whites, the alternative in
question.
Mr. CLARK (of New-Jersey) was in favor of them. He said that he was
also in Congress when this article was decided; that the Southern
States would have agreed to numbers in preference to the value of land
if half their slaves only should be included; but that the Eastern
States would not concur in that proposition.
It was agreed, on
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