Though the amount of the duties go into the federal treasury, yet a tax may be laid for that purpose. The net amounts only go into the federal treasury after paying the expenses. Gentlemen must be pleased with this part, especially those who are tobacco-makers. Mr. Madison . Mr. Chairman, let us take a view of the relative situation of the states.
Some states export the produce of other states.
The exporting states wished to retain the power of laying duties on exports, to enable them to pay the expenses incurred. The states whose produce is exported by other states were extremely jealous, lest a contribution should be raised of them by the exporting states, by laying heavy duties on their commodities. The honorable member who spoke in defence of the clause had fairly represented it. As to the reimbursement of the loss that may be sustained by individuals, a tax may be laid on tobacco, when brought to the warehouses, for that purpose. The Debates in the Several State Conventions on the Adoption of the Federal Constitution as Recommended by the General Convention at Philadelphia in 1787 . . . . 5 vols.