Constitutional Whig. [volume] (Richmond, Va.) 1824-1832, 1824-06-29

"e '''o ea"ic legislature having also dis.
unct power to regulate commerce, NAV ex.
ercise it, with views entirely distinct frnrr
revenue. Navigation is an instrument q,
commerce; and as such, it may be reoula.
ted by power competent to rcrulate the
commerce, In which it is employed. Vessel,
are also subject to taxation; and thurs commorco
may be Indirectly regulated, by taxing one al
ITS instruments. The commerce in which voc
sells are employed, may be taxed; the vessels
employed may be specifically taxed; and taxes
oil ooth Kinds, may concur. In any of these
cases. tue tax and proper regulations for its col
lection, have to some extent, the effect of com.
mercial regulations. =
commerce may then be regulated directly.
without taxation, and indirectly. bv taxat;on.
bnt these methods differ widely from each other
When commerce is regulated by taxation. the
result IS produced, not by ESTABLISHING rirbts M
commerce, but by imposing burdens. These
burdens, while they produce revenue. also pro.
oucc other consequences. They may also on
crate upon foreign commerce, upon domestic
commerce, upon internal manufactures. and
upon various branches of industry. MANY preo,
interests are, or may be affected, by these bur-
dens; and the consideration of such effects. il
embraced IN the views of public policy. which
induce tile legislature to impose the tax. But
all such results are, still, mere consequences.
Which IN the course of political economy. flow
from the operation of tax. The legislature
establish the tax, & leave it to produce the iudi
rect consequences which mays follow from its
operation such laws are, in their positive en-
actments, merely revenue laws
Provisions to enforce the due PAYMENT of III.
tax, arc also necessary; and regulations for this
purpose are made, sometimes in the law iinpo-
sing the tax, but usually by other distinct laws.
Ihese laws control the commerce taxed. for
The sole purpose of enforcing the collection of
the tax; they regulate the commerce merely TO
restrict 1t; and the regulations for collection.
are also revenue laws, in their cnactrnents.
When complex regulations apparently en-
o'acins revenue, commerce and navigation, are
10 receive an Interpretation, the true sense of
such regulations may be eIucdated, by inoui-
ring, whether they are intended to raise rcye-
nue. and to regulate commerce indirectly and
SO far only, as may be necessary for the main
purpose OF revenue, or to regulate commerce
directly, for purposes distinct from revenue. and
IN virtue for another power.
. The first excrtion of the taxing power OF the
union, was to impose duties on merchandise
imported from foreign countries; and the next
was, to impose duties on the tonnage of vessels
DutIes on tonnage, were imposed by an act of
thr twentieth day of July, 1890. BY that act
vessels of the United States, employed i'm trade
between one part of the United States and ano-
Their, are taxed by duty of six cents on each
ton, upon each entry orvoyage, with some ex-
ceptions; but where the vessel has license To
trade between the different districts the Uni
ted States, to carry on the fisheries, this duty is
paid only once year.
), The law concerning the coasting trade, now
In force, was passed on the 18th February,
1898. 1T is a bodyof provisions, which upon a
hrst view, seem to result, not wholly, from any
one of the specified powers of the congress-
Most of its regulations, are evidently traced to
the power to collect duties and imports; in some
respects, 1t may rest upon the power to regulate
commerce with foreign nations and in some
others, it may regulate commerce among the
states.
In enacting the law concerning the coasting
trade, one great object of the congress- was, to
exclude foreign vessels from commerce between
the different parts of the United States. The
marine OF this country, is a great arm of ma
tional strength; to cherish it, has been high
object of national policy; and this law was in-
tended to promote that object, by giving the ma
vigation employed in the coasting trade, and the
benefits of that navigation, exclusively to citi-
zens. vessel to be registered or enrolled.
must, except in q few cases, be built within the
United States; and must in all cases, be wholly
the property of ctszens of the United Statcs.-
The first section of this law enacts, that vessels
enrolled and licensed, and no others, shall be
the privileges of vessels employed in the coast
ing trade: and the sixth section subjects vessels
which are neither registered nor enrolled and
licensed, and found trading between any two
places in this country, to forfeiture in some cases
and in others, to the fees and tonnage imposed
on foreign vessels.
The coasting trade is confined to vessels oil
the United States; and they are either register
ed vessels or vessels enrolled and licensed
Both registered We licensed vessels possess
the same great qualifications, construction with.
in the United States, and property wholly in CT
tizens: but while both these classes of vessels
have an equal right to the coasting trade, they
do not participate in it, on terms of equal adj
vantage. Registered vessels are charged with
the duty OF six cents ton, on each coasting voy.
age, while licensed vessels, usually performing
numerous voyages in the course of year, are
subject to this duty, only as an annual tax. The
difference of tonnage duties charged on vessel.
of the two classes is the sole reason, that regis
tered vessels are less employed in the coastina
trade, than licensed vessels; and even under {
duty moro burdcnsone, a portion of The coast
ing trade, is performed by regsted vessels
In the deterrent duties, consists the advantage
which licensed vessels have ovsr registered yes
sells in the coasting trade. A privilege is pc
culiar advantage, an immunity: and the priyi
egcs of vessels licensed for the coasting trade
consist first, in the exclusion of foreign vessels
an advantage which is common to licensed yes
sells and registered vessels; au1 next, in the adj
vantage given to licensed vessels over register
e;l vessels by lower duty. These are the priv
lcges of licensed vessels; the peculiar adyanta
ges which they enjoy over all other vessels: ant
these are the privileges of licensed vessels, in
tended by this law.
Another great object Of the law concerning
the coastng trade, was to provide, that this trade
should be conducted withsccurity to the revenue
Duties onimports, had already been imposed; ant
a system of collection adapted TO importation