Federal Legislation 203 



renewed in 1795 for six years, and in 1801 without limitation of 

 time. The act was repealed in 1802 through the efforts of 

 Randolph, Chairman of the Ways and Means Committee, as a 

 party necessity primarily. The duty fell almost wholly on 

 imported commodities ; its productiveness depended largely upon 

 the honesty of the auctioneers and false reporting was common.^*- 

 In 1795 it yielded $36,000 and in 1796, $43,000.^^^ The duty 

 was relatively easy to collect for it was confined practically to 

 the chief towns and to few persons, but, on the other hand, it 

 required the examination of the voluminous entries of the 

 auctioneers.^'"* 



Gallatin was forced by the adverse situation of the Treasury 

 in 1 81 2 to recommend a return to internal revenue duties, and 

 among these a duty on auction sales of articles of foreign produce 

 or manufacture and at the same rate as heretofore.^^^ The Ways 

 and Means Committee in that year also recommended auction 

 duties at rates of 2% on foreign merchandise and one-quarter of 

 1% on vessels, with an estimated yield of $150,000.^*'^ In July, 

 1813, was passed an act to- go into effect January i, 1814, for the 

 duration of the war, at rates of i% on merchandise and one- 

 quarter of 1% on vessels.^" On December 23, 1814, the auction 

 duty rates were doubled and the auction tax was put under gen- 

 eral pledge to be kept in force till the public debt was paid or 

 equal duties of other kinds substituted for the purpose^®® ; and 

 in December of the following year the Secretary of the Treasury 

 recommended that the auction duty be continued without 

 change.^*^ In 1814 auction duties produced $155,000.^''° 



Efforts in the second session of the 14th Congress (1816) to 

 repeal the internal revenue duties were unavailing. In December, 



^^- Bolles, I, 113; Dewey, 108. 



^^ Annals of Congress, 5th Congress, ist session, Vol. Ill, p. 3582. 



^"Ibid., 3591. See Report of Committee on Ways and Means, Dec. 

 12, 1817, for expenses of collecting internal revenues. 



^*° Annals of Congress, 12th Congress, ist session, Pt. I, p. 854. 



^^^Ibid., 1050. 



"'Ibid., 13th Congress, Volume II, p. 2728. 



"^ Ibid., Volume III, p. 1852. 



""Ibid., 14th Congress, ist session, p. 1637. 



^'^ Niles, 20: 355. See Niles, 7: 331, for portions paid by the different 

 states. 



