---

Resolved by nine States that it be recommended to the several States, as indispensably necessary to the restoration of Public Credit and to the punctual and honorable discharge of the public Debts, to invest the United States in Congress Assembled with a power to levy for the use of the United States the following duties upon goods imported into the said States from any foreign port, Island or plantation.

Upon all goods a duty of five per cent. ad valorem, at the time and place of importation.

Provided that none of the said duties shall be applied to any other purpose than the discharge of the interest or principal of the debts contracted on the faith of the United States for supporting the War, agreeably to the Resolution of the 16th day of December last, nor be continued for a longer term than twenty-five years; and provided that the Collectors of the said duties shall be appointed by the States within which their offices are to be respectively exercised, but when so appointed shall be amenable to and removable by the United States in Congress Assembled; and in case any State shall not make such appointment within one month after notice given for that purpose the appointment may be made by the United States in Congress Assembled.

That be it further recommended to the several States to establish for a term limited to twenty-five years and to appropriate to the discharge of the interest and principal of the debts contracted on the faith of the United States for supporting the War substantial and effectual revenues of such nature as they may judge most convenient for supplying their respective proportions of one million five hundred thousand dollars annually exclusive of the aforementioned duties which proportion shall be fixed and equalized from time to time according to the rule which is or may be prescribed by the Articles of Confederation and in case the revenues established by any State shall at any time yield a sum exceeding its actual proportion, the excess shall be refunded to it; and in case the revenues of any State shall be found to be deficient, the immediate deficiency shall be made up by such State with as little delay as possible, and a future deficiency guarded against by an enlargement of the revenues established; provided that until the rule of

the Confederation can be carried into practice, the proportions of the said 1,500,000 dollars shall be as follows, viz:

The said last mentioned revenues to be collected by persons appointed as aforesaid, but to be carried to the separate Credit of the States within which they shall be Collected.

That an annual account of the proceeds and application of all the aforementioned revenues shall be made out and transmitted to the several States distinguishing the proceeds of each of the specified Articles, and the amount of the whole revenue received from each State together with the allowances made to the several officers employed in the Collection of the said Revenues.

That none of the proceeding resolutions shall take effect until all of them shall be acceded to by every State after which unanimous accession, however, they shall be considered as forming a mutual compact among all the States, and shall be irrevocable by any one or more of them, without the concurrence of the whole or of a majority of the United States in Congress Assembled.

That as a further mean, as well as hastening the extinguishment of the debts as of establishing the harmony of the United States, it be recommended to the States which have passed no Acts towards Complying with the resolution of Congress of the 6th of September and 10th of October, 1780, relative to the Cession of Territorial Claims, to make the liberal Cessions therein recommended, and to the States which may have passed Acts complying with the said Resolutions in part only, to revise and complete such compliance.

That a more convenient and certain rule of Ascertaining the proportions to be supported by the States respectively to the common Treasury, the following alteration in the Articles of Confederation and perpetual Union between these States be, and the same is hereby agreed to in Congress, and the several States are advised to Authorise their respective Delegates to subscribe and ratify the same as part of the said instrument of Union in the words following, to wit:

So much of the 8th of the Articles of the Confederation and perpetual Union between the thirteen States of America, as is contained in the words following, to wit:

“All charges of War, and all other expences that shall be incurred for the common defence or general welfare, and allowed by the United States in Congress Assembled shall be defrayed out of the common Treasury which shall be supplied by the several States in proportion to the value of all Land within each State granted to or surveyed for any person, as such Land and the Buildings and improvements thereon shall be estimated according to such mode as the United States in Congress Assembled shall from time to time direct and appoint” is hereby revoked and made void; and in place thereof it is declared and concluded, the same having been agreed to in a Congress of the United States, that “all charges of war and all other expences that have been or shall be incurred for the common defence or general welfare, and allowed by the United States in Congress Assembled except so far as shall be otherwise provided for, shall be defrayed out of a common. Treasury which shall be supported by the several States in proportion to the whole number of white and other free Citizens and Inhabitants of every age, sex and condition, including those bound to servitude for a term of years and three-fifths of all other persons not Comprehended in the foregoing description, except Indians not paying Taxes, in each State, which number shall be triennially taken and transmitted to the United States in Congress Assembled, in such mode as they shall direct and appoint.”

---