The second
bill introduced in the House of Representatives proposed laying federal import
taxes on goods coming into the United States. Members hoped that this bill and
a related one that imposed a duty on the capacity in tons of ships entering
American ports would pass quickly through Congress, but their progress was slowed
by extensive debates over the tax on molasses and the desirability of making a
discrimination between imports from nations that had made a commercial treaty
with the United States and those that had not (most notably Great Britain). Some
evidence accuses several merchant members of intentionally delaying both this bill
and the Collection Act in order to protect goods on their own incoming ships from
the duties. Rep. James Madison of Virginia expressed other reasons for the delay,
including the impasse between the two houses over the discrimination issue:
"We are in a wilderness without a single
footstep to guide us. It is consequently necessary to explore the way with great
labour and caution. Those who may follow will have an easier task . . . . The
discrimination was struck out of the bills in consequence of the refusal of the
Senate to agree to the bills on other terms. They urged in a Conference between
Committees from the two Houses on the subject, that something more efficacious was
necessary in order to counter work the restrictions of G. Britain, . . ."
(to James Madison, Sr., July 5, 1789, Library of Congress)
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