He then delineated the wretched condition of a man subdued by fraud or force, deprived of the exercise of his will and judgment, subjected to the dominion and caprice of another, robbed of his rights and privileges, divested of moral power and agency, degraded from the rank of a human being, and brutalized into a _chattel_--a _thing_--and divested of the character of a _person_. In this point of view, such articles, bought and sold publicly in the market, were to be considered as mere merchandise, as working machines, or animals of labor? Distressing as the recollection was to every sympathizing or patriotic heart, it was useless to dwell upon it, as it was beyond our reach to grant relief. He would therefore treat it strictly as a case of foreign merchandise heretofore admitted free, but upon which it was now intended to impose a duty. For his own part, he should be glad if it could be laid, _ad valorem_, upon the price of the article. But, as the matter was circumstanced, there was no other method that could be adopted than to impose it, _per capita_, upon the individual persons imported. By laying the tax, he would imitate the ways of Divine Providence, and endeavor to extract good out of evil. Concluding thus that the tax was constitutional, that the subject would bear it, and that it would be a seasonable and proper expression of the Congressional sentiment on the subject. Mr. M. proceeded to show what an abundance of excellent purposes could be answered by $200,000 collected annually for four years. In the course of his remarks, Mr. M. said, he had endeavored to avoid all harshness of expression on a topic of a peculiarly delicate nature, and prone to excite much sensibility in debate, but considered it strictly as a matter of political economy. In his attempt to state his reasoning to the committee, not as an abstract speculator, but as a man of business, he hoped he had given no offence to any gentleman by any severity of animadversion. He looked upon negro slavery as a dark spot on some of the members of the national body, which was spreading wider, turning blacker, and threatening a gangrene all around--and he felt a confidence that all friends to the health of this body would take warning by its fatal progress in a neighboring island--which had so mortified in St. Domingo, as to make that extreme part rot and drop off from the system to which it once belonged.