Slavery Taxation in the United States
Last Attempts at Taxation, 1805–1806 (Toussaint l’Ouverture and Anti-Slavery Effort, 1787–1808)
In the book “The Suppression of the African Slave Trade to the United States of America 1638-1870” (1), W. E. B. Du Bois explained the following: So alarming did the trade become that North Carolina passed a resolution in December, 1804,76 proposing that the States give Congress power to prohibit the trade. Massachusetts,77 Vermont,78 New Hampshire,79 and Maryland80 responded; and a joint resolution was introduced in the House, proposing as an amendment to the Constitution “That the Congress of the United States shall have power to prevent the further importation of slaves into the United States and the Territories thereof.”81 Nothing came of this effort; but meantime the project of taxation was revived. A motion to this effect, made in February, 1805, was referred to a Committee of the Whole, but was not discussed. Early in the first session of the ninth Congress the motion of 1805 was renewed; and although again postponed on the assurance that South Carolina was about to stop the trade,82 it finally came up for debate January 20, 1806.83 Then occurred a most stubborn legislative battle, which lasted during the whole session.84 Several amendments to the motion were first introduced, so as to make it apply to all immigrants, and again to all “persons of color.” As in the former debate, it was proposed to substitute a resolution of censure on South Carolina. All these amendments were lost. A long debate on the expediency of the measure followed, on the old grounds. Early of Georgia dwelt especially on the double taxation it would impose on Georgia; others estimated that a revenue of one hundred thousand dollars might be derived from the tax, a sum sufficient to replace the tax on pepper and medicines. Angry charges and counter-charges were made,—e.g., that Georgia, though ashamed openly to avow the trade, participated in it as well as South Carolina. “Some recriminations ensued between several members, on the participation of the traders of some of the New England States in carrying on the slave trade.” Finally, January 22, by a vote of 90 to 25, a tax bill was ordered to be brought in.85 One was reported on the 27th.86 Every sort of opposition was resorted to. On the one hand, attempts were made to amend it so as to prohibit importation after 1807, and to prevent importation into the Territories; on the other hand, attempts were made to recommit and postpone the measure. It finally got a third reading, but was recommitted to a select committee, and disappeared until February 14.87 Being then amended so as to provide for the forfeiture of smuggled cargoes, but saying nothing as to the disposition of the slaves, it was again relegated to a committee, after a vote of 69 to 42 against postponement.88 On 96March 4 it appeared again, and a motion to reject it was lost. Finally, in the midst of the war scare and the question of non-importation of British goods, the bill was apparently forgotten, and the last attempt to tax imported slaves ended, like the others, in failure.
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