"Mr. Ellsworth withdraws his motion, and seconds that of Mr. Randolph. "Mr. Wilson observed that less umbrage would, perhaps, be taken against an admission of the slaves into the rule of representation, if it should be so expressed as to make them indirectly only an ingredient in the rule, by saying that they should enter into the rule of taxation; and as representation was to be according to taxation, the end would be equally attained. He accordingly moved, and was seconded, so to alter the last clause adopted by the House, that, together with the amendment proposed, the whole should read as follows: provided always that the representation ought to be proportioned according to direct taxation; and, in order to ascertain the alterations in the direct taxation which may be required, from time to time, by the changes in the relative circumstances of the states, Resolved, that a census be taken within two years from the first meeting of the legislature of the United States, and once within the term of every years afterwards, of all the inhabitants of the United States, in the manner and according to the ratio recommended by Congress in their resolution of the 18th of April, 1783, and that the legislature of the United States shall proportion the direct taxation accordingly.' 41 "On Mr. Pinckney's motion, for rating blacks as equal to whites, instead of as three-fifths, - "South Carolina, Georgia, ay, 2; Massachusetts, Connecticut, (Dr. Johnson, ay,) New Jersey, Pennsylvania, (three against two,) Delaware, Maryland, Virginia, North Carolina, no, 8. "Mr. Randolph's proposition, as varied by Mr. Wilson, being read, for taking the question on the whole, "Mr. Gerry urged that the principle of it could not be carried into execution, as the states were not to be taxed as states. With regard to taxes on imposts, he conceived they would be more productive where there were no slaves, than where there were, the consumption being greater. "Mr. Ellsworth. In case of a poll-tax, there would be no difficulty. But there would probably be none. The sum allotted to a state may be levied without difficulty, according to the plan used by the state in raising its own supplies. "On the question on the whole proposition, as proportioning representation to direct taxation, and both to the white and three-fifths of the black inhabitants, and requiring a census within six years, and within every ten years afterwards, 41 Ibid., pp. 303, 304. "Connecticut, Pennsylvania, Maryland, Virginia, North Carolina, Georgia, ay, 6; New Jersey, Delaware, no, 2; Massachusetts, South Carolina, divided." 42 "On the question for agreeing to the whole report, as amended, and including the equality of votes in the second branch, it passed in the affirmative. "Connecticut, New Jersey, Delaware, Maryland, North Carolina (Mr. Spaight, no,) ay, 5; Pennsylvania, Virginia, South Carolina, Georgia, no, 4; Massachusetts, divided (Mr. Gerry, Mr. Strong, ay; Mr. King, Mr. Gorham, no). "The whole, thus passed, is in the words following, viz. : "Resolved, That, in the original formation of the legislature of the United States, the first branch thereof shall consist of sixty-five members, of which number New Hampshire shall send 3; Massachusetts, 8; Rhode Island, 1; Connecticut, 5; New York, 6; New Jersey, 4; Pennsylvania, 8; Delaware, 1; Maryland, 6; Virginia, 10; North Carolina, 5; South Carolina, 5; Georgia, 3. But as the present situation of the states may probably alter in the number of their inhabitants, the legislature of the United States shall be authorized, from time to time, to apportion the number of representatives; and in case any of the states shall hereafter be divided, or enlarged by addition of territory, or any two or more states united, or any new states created, within the limits of the United States, the legislature of the United States shall possess authority to regulate the number of representatives, in any of the foregoing cases, upon the principle of their number of inhabitants, according to the provisions hereafter mentioned; provided, always, that representation ought to be proportioned according to direct taxation. And in order to ascertain the alteration in the direct taxation, which may be required from time to time by the changes in the relative circumstances of the states, "Resolved, That a census be taken within six years from the first meeting of the legislature of the United States, and once within the term of every ten years afterwards, of all the inhabitants of the United States, in the manner and according to the ratio recommended by Congress in their resolution of the 18th day of April, 1783; and that the legislature of the United States shall proportion the direct taxation accordingly. "Resolved, That all bills for raising or appropriating money, and for fixing the salaries of officers of the Government of the United States, shall originate in the first branch of the legislature of the United States, 42 Madison Papers, Elliot's Debates, vol. v, pp. 305–306. and shall not be altered or amended in the second branch; and that no money shall be drawn from the public treasury but in pursuance of appropriations to be originated in the first branch. 66 'Resolved, That, in the second branch of the legislature of the United States, each state shall have an equal vote." 48 In this form, the matter was referred to the committee of detail. Immediately before the reference,— "Mr. Gouverneur Morris hoped the committee would strike out the whole of the clause proportioning direct taxation to representation. He had only meant it as a bridge to assist us over a certain gulf; having passed the gulf, the bridge may be removed. He thought the principle laid down with so much strictness liable to strong objections.' 9944 The committee, however, did not assume the responsibility of disturbing the compromise. In their report the resolution was retained but separated. Section 4 of Article IV is as follows: "As the proportions of numbers in different states will alter from time to time; as some of the states may hereafter be divided; as others may be enlarged by addition of territory; as two or more states may be united; as new states will be erected within the limits of the United States, the legislature shall, in each of these cases, regulate the number of representatives by the number of inhabitants, according to the provisions hereinafter made, at the rate of one for every forty thousand." 45 Sections 3 and 4 of Article VII read: "The proportions of direct taxation shall be regulated by the whole number of white and other free citizens and inhabitants of every age, sex, and condition, including those bound to servitude for a term of years, and three-fifths of all other persons not comprehended in the foregoing description (except Indians not paying taxes); which number shall, within six years after the first meeting of the legislature, and within the term of every ten years afterwards, be taken in such a manner, as the said legislature shall direct." 46 "No tax shall be laid by the legislature on articles exported from any state; nor on the migration or importation of such persons as the several states shall think proper to admit; nor shall such migration or importation be prohibited." 47 Carroll of 45 Ibid., p. 377. 47 Ibid. 43 Ibid., pp. 316, 317. 44 Ibid., pp. 362, 363. Maryland concurred with him. In a subsequent debate, "Mr. King asked what was the precise meaning of direct taxation. "The power of taxation is most likely to be criticised by the public. Direct taxation should not be used but in cases of absolute necessity; and then the states will be the best judges of the mode. He therefore moved the following addition to article 7, sect. 3: "And whenever the legislature of the United States shall find it necessary that revenue should be raised by direct taxation, having apportioned the same according to the above rule on the several states, requisitions shall be made of the respective states to pay to the Continental treasury their respective quotas, within a time in the said requisitions specified; and in case of any of the states failing to comply with such requisitions, then, and then only, to devise and pass acts directing the mode, and authorizing the collection of the same.' "Mr. M'Henry seconded the motion. There was no debate; and, on the question, "New Jersey, ay, 1; New Hampshire, Connecticut, Pennsylvania, Delaware, Virginia, North Carolina, South Carolina, Georgia, no, 8; Maryland divided (Jenifer and Carroll, no).” 49 John Langdon, of New Hampshire, evidently anticipated that direct taxation would be frequent. He said that he "was not here when New Hampshire was allowed three members. It was more than her share; he did not wish for them." 50 On the consideration of the report of the committee of detail, a few changes were made in the phraseology; and it was unanimously agreed that each State should have at least one vote in the lower house.51 This was suggested by a similar provision in the Constitution of Massachusetts concerning the representation of towns.5 52 At the close of the Convention, the minimum of representation was reduced to thirty thousand, upon the recommendation of Washington; who then made on this subject his only speech before the Convention, and asked for the amendment in order to 48 Madison Papers, Elliot's Debates, vol. v, p. 451. 49 Ibid., p. 453. 50 Ibid. 51 Ibid., p. 394. 52 See Wilson's remark, ibid., p. 281, Massachusetts Constitution of 1780, Article II, ch. I, Sec. 3. obviate objections which he thought would prejudice the success of the measure when submitted to the people.53 It is consequently clear that the compromise was made in order to protect property of every kind, as well as slaves, from excessive taxation imposed by a majority who would escape the burden. It was moved by a delegate from the rich, free State of Pennsylvania, who had expressed his fear lest the new States in the West might use their numerical advantage to oppress their richer fellow-citizens on the Atlantic coast; 54 and thus, as said by Hamilton, in The Federalist,55 the door was effectually shut "to partiality or oppression. The abuse of this power seems to have been provided against with guarded circumspection." Five of the States did not consider this protection satisfactory. And upon her ratification Massachusetts proposed the following amendment, in which New York, New Hampshire, Rhode Island and South Carolina concurred: "That Congress do not lay direct taxes but when the moneys arising from the impost or excise are insufficient for the public exigencies, nor then until Congress shall have first made a requisition upon the States to assess, levy, and pay, their respective proportions of such requisition, agreeably to the terms fixed in the said Constitution in such way and manner as the legislatures of the States shall think best." 56 Madison opposed this amendment as "calculated to impair the power, only to be exercised in extraordinary emergencies." 57 He said: "If extraordinary aids for the public safety shall not be necessary, direct taxes will not be necessary"; and that the proposed amendment was needless, since "every State which chuses to collect its own quota may always prevent a Federal collection, by keeping a little beforehand in its finances, and making its payment at once into the Federal treasury." 58 At that time, the system of taxation in the different States was various. All taxed land, with its improvements; some taxed all personal property, with a few exemptions; some taxed imports 58 Ibid., p. 555. 54 Supra, over notes 27, 29, 36. 55 No. xxxvi. 56 Elliot's Debates, vol. i, p. 322. 57 Chief-Justice Fuller in Pollock v. Farmers' Loan and Trust Co., 158 U. S., 601, 620. 58 Madison to Colonel Thompson, Jan. 29, 1789; republished by Mr. Worthington C. Ford (51 A. L. J., 292), 325, 326, 329, 335. |