The Writings of Thomas Jefferson, Vol. 3 (of 9): Being His Autobiography, Correspondence, Reports, Messages, Addresses, and Other Writings, Official and PrivateJefferson, Thomas
History
The Writings of Thomas Jefferson, Vol. 3 (of 9): Being His Autobiography, Correspondence, Reports, Messages, Addresses, and Other Writings, Official and Private
Jefferson, Thomas
United States -- Politics and government -- 1775-1783; United States -- Politics and government -- 1783-1865
Sir,--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 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,
&c., 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 citizens,
merchants.
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