M^r King thought the power of taxation given to the Legislature rendered the motion of M^r Gerry altogether unnecessary. On M^r Gerry's motion as amended N. H. no. Mass. ay. C^t no. N. J. no. P^a no. Del. no. M^d no. V^a no. N. C. div^d. S. C. ay. Geo. no. On a question, Shall Art: VI Sect. 12. with the amendment to it proposed & entered on the 15 instant, as called for by Col. Mason be now taken up? It passed in the negative. N. H. ay. Mass. no. C^t ay. N. J. no. P^a no. Del. no. M^d ay. V^a ay. N. C. ay. S. C. no. Geo. no. M^r L. Martin. The power of taxation is most likely to be criticised by the public. Direct taxation should not be used but in cases of absolute necessity; and then the States will be the best Judges of the mode. He therefore moved the following addition to Sect: 3: Art VII "And whenever the Legislature of the U. S. shall find it necessary that revenue should be raised by direct taxation, having apportioned the same, according to the above rule on the several States, requisitions shall be made of the respective States to pay into the Continental Treasury their respective quotas within a time in the said requisitions specified; and in case of any of the States failing to comply with such requisitions, then and then only to devise and pass acts directing the mode, and authorizing the collection of the same." M^r M^cHenry 2^{ded} the motion--there was no debate, and on the question N. H. no. C^t no. N. J. ay. Pen^a no. Del. no. M^d div^d. (Jenifer & Carol no) V^a no. N. C. no. S. C. no. Geo. no. Art. VII. Sect. 4.--M^r Langdon, by this section the States are left at liberty to tax exports. N. H. therefore with other non-exporting States, will be subject to be taxed by the States exporting its produce. This could not be admitted. It seems to be feared that the Northern States will oppress the trade of the South^n. This may be guarded ag^{st} by requiring the concurrence of 2/3 or 3/4 of the legislature in such cases. M^r Elseworth. It is best as it stands. The power of regulating trade between the States will protect them ag^{st} each other. Should this not be the case, the attempts of one to tax the produce of another passing through its hands, will force a direct exportation and defeat themselves. There are solid reasons ag^{st} Cong^s taxing exports. 1. it will discourage industry, as taxes on imports discourage luxury. 2. The produce of different States is such as to prevent uniformity in such taxes. There are indeed but a few articles that could be taxed at all; as Tob^o rice & indigo, and a tax on these alone would be partial & unjust. 3. The taxing of exports would engender incurable jealousies. M^r Williamson. Tho' N. C. has been taxed by Virg^a by a duty on 12000 Hhs of her Tob^o exported thro' Virg^a yet he would never agree to this power. Should it take place, it would destroy the last hope of an adoption of the plan.