I asked the favor of the Secretary of the Treasury to consider the fourth article of the consular convention, and to let me know whether he should conclude that Consuls not exercising commerce, were exempt from paying duties on things imported for their own use. I furnished him no explanation whatever, of what had passed on the subject at the time of forming the convention, because I thought it should be decided on the words of the convention, as they are offered to all the world, and that it would only be where these are equivocal, that explanations might be adduced from other circumstances. He considered the naked words of the article, and delivered to me as his opinion, that, according to these, the first paragraph, ‘The Consuls and Vice-Consuls, &c. as the natives are,’ subjected all their property, in whatever form and under whatever circumstances it existed, to the same duties and taxes to which the property of other individuals is liable, and exempts them only from _taxes on their persons_, as poll-taxes, head-rates for the poor, for town-charges, &c.; and that the second paragraph, ‘Those of the said Consuls, he or other merchants,’ subjected such of them as exercised commerce, even to the same personal taxes as other merchants are: that the second paragraph is an abridgment of the first, not an enlargement of it; and that the exemption of those, not merchants, which seemed implied in the words of the second paragraph, could not be admitted against the contrary meaning, directly and unequivocally expressed in the first. Such, Sir, was his opinion, and it is exactly conformable to what the negotiators had in view in forming this article. I have turned to the papers which passed on that occasion, and I find that the first paragraph was proposed in the first project given in by myself, by which the distinction between taxes on their property and taxes on their persons, is clearly enounced, and was agreed to: but as our merchants exercising commerce in France, would have enjoyed a much greater benefit from the personal exemption, than those of France do here, M. de Reyneval, in his first counter-project, inserted the second paragraph, to which I agreed. So that the object was, in the first paragraph, to put Consuls, not being merchants, on the same footing with citizens, not being merchants; and in the second, to put Consuls, merchants, on the same footing with citzens, merchants.