03/19/2026
Congress passed tariffs to pay off war debts, with a 25 year sunset on March 18th, 1783. Getting control of the debts was critical to getting established as a nation.
The committee consisting of Mr. [Nathaniel] Gorham, Mr. [Alexander] Hamilton, Mr. [James] Madison, Mr. [Thomas] Fitzsimmons and Mr. [John] Rutledge, "appointed to consider the means of restoring and supporting public credit, and of obtaining from the states substantial funds for funding the whole debt of the United States," having brought in a report; and the same being under consideration,
Resolved, 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 in the United States in Congress assembled, 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.
[Rates given]
Upon all other goods except arms, ammunition and cloathing or other articles imported for the United States, a duty of five per cent. ad valorem, provided that there be allowed a bounty of 1/8th of a dollar for every quintal of dried fish exported out of these United States and a like sum for every barrel of pickled fish, beef or pork to be paid or allowed to the exporters thereof at the port from which they shall be exported.
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 which shall have been contracted on the faith of the United States, for supporting the present 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 colletors of the said duties, shall be appointed by the States within which their offices are to be exercised, but when so appointed, shall be amenable to and removable by the United States in Congress assembled, alone; and in case any State shall not make each appointment within one month after notice given for that purpose, the appointment may then be made by the United States in Congress assembled.
That it be 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, which shall have been contracted on the faith of the United States, for supporting the present 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 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 of dollars shall be as follows, viz.
• New Hampshire ... 52, 708
• Massachusetts ... 224, 427
• Rhode Island ... 32, 318
• Connecticut ... 132, 091
• New York ... 128, 243
• New Jersey ... 83, 358
• Pennsylvania ... 205, 189
• Delaware ... 22, 443
• Maryland ... 141, 517
• Virginia ... 256, 487
• North Carolina ... 109, 006
• South Carolina ... 96, 183
• Georgia ... 16, 030
The said 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 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.
Journals of the Continental Congress --TUESDAY, MARCH 18, 1783
Image: Exterior view of Independence Hall, c. 1770s, National Archives and Records Administration.
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