Smilie, John, Representative from Pennsylvania, 429, 497, 569, 693;
on petition of free blacks, 437;
against a mausoleum to Washington, 513;
on bill relative to District of Columbia, 523, 524, 526;
on the apportionment bill, 574;
on repeal of internal taxes, 580;
on imprisonment for debt, 593;
on call for papers relative to cession of Louisiana, 699;
on amendment to the Bankrupt Act, 724;
on compensation to the ex-United States judges, 730;
on taking up the French spoliation subject, 738;
on jurisdiction over the District of Columbia, 736;
on jurisdiction over the District of Columbia, 738.
See Index, vol. 1.

Smith, Daniel, Senator from Tennessee, 321.

Smith, Isaac, Representative from New Jersey, 14;
on kidnapping negroes, 46.

Smith, Israel, Representative from Vermont, 14, 569, 694.

Smith, Jeremiah, Representative from New Hampshire, 14, 121;
on the accommodation of the President, 91;
on a direct tax on slaves, 53.

Smith, John, Representative from New York, 497, 569, 693.

Smith, John, Representative from Virginia, 569, 693.

Smith, John Cotton, Representative from Connecticut, 497, 569, 693;
on a mausoleum to Washington, 516.

Smith, Josiah, Representative from Massachusetts, 569, 693.

Smith, Nathaniel, Representative from Connecticut, 14, 120, 179, 326;
on naval appropriations, 78;
on expatriation, 151;
on foreign intercourse, 203;
on relations with France, 231;
on the naturalization laws, 256;
on a provisional army, 274;
on bill relative to treatment of alien enemies, 281.

Smith, Samuel, Representative from Maryland, 14, 135, 180, 326, 569, 693, 429, 497;
on a direct tax on slaves, 54;
on increase of duties on sugar, 73, 74;
on tacking bills, 77;
on indirect taxes, 84;
on arming merchant vessels, 147, 148;
on relations with France, 241;
on a provisional army, 247;
on establishing the Navy Department, 249;
on the naturalization laws, 254;
on temporary direct tax, 271;
on direct taxes, 303;
on abrogation of treaty with France, 313;
on intercourse with France, 320;
on intercourse With France and St. Domingo, 334, 339;
on the law of retaliation, 388;
on reporting the debates, 510;
on protection against the Barbary powers, 571;
on the apportionment bill, 576;
on the Mediterranean trade, 584;
on French spoliations, 640, 647;
on call for papers relative to cession of Louisiana, 698, 700, 715;
on amendment to the Bankrupt Act, 725.
See Index, vol. 1.

Smith, Samuel H., memorial to House relative to reporting the debates, 505;
letter to Senate respecting reports of their proceedings, 545.

Smith, William, Representative from South Carolina, 14, 121, 179, 326;
on address to the President, 17, 18, 19, 20, 21, 25;
on relief to sufferers by fire at Savannah, 40, 41;
on kidnapping negroes, 46, 47;
on liability of United States to a State for war expenses, 50;
on printing expenditure, 57;
on the petition of manumitted slaves, 59, 60;
on the purchase of a site for a navy yard, 66;
on increase of duties, 71;
on naval appropriation, 76, 78, 79;
on indirect taxes, 83;
on military and naval appropriations, 94;
on the military establishment, 96, 97, 98;
on naval appropriations, 99, 101, 104;
on military and naval appropriations, 107;
on liberation of Lafayette, 109;
answer of House to President Adams' 1st message, 127, 139, 141;
offered resolutions relative to defensive measures, 144, 145;
on resolutions relative to defensive measures, 146;
to provide further naval force, 148, 149;
on expatriation, 150, 151, 152;
on tax on lawyers, 156;
on exempting bank notes from stamp duty, 157, 159, 161;
on duty on stamps, 162;
on additional duty on salt, 163;
appointed Minister to Portugal, 180.
See Index, vol. 1.

Southard, Henry, Representative from New Jersey, 569, 693;
against resolution relative to extinguishing State balances, 596;
to postpone resolution relative to the mint, 695;
on jurisdiction over the District of Columbia, 741.

South Carolina.—Vote for President, 62, 487;
militia, vindication of, 273.

Spaight, Richard Dobbs, Representative from North Carolina, 328, 497;
on intercourse with France, 345.

Sprague, Peleg, Representative from New Hampshire, 191, 326;
on intercourse with France, 346.

Sprigg, Richard, Junr., Representative from Maryland, 14, 120, 179, 569;
on a National University, 36, 38;
on relief to sufferers by fire at Savannah, 41;
on compensation of President and other officers, 64;
on relations with France, 225, 226.

Sprigg, Thomas, Representative from Maryland, 60.
See Index, vol. 1.

Stanford, Richard, Representative from North Carolina, 121, 179, 326, 429, 497, 569, 693.

Stanley, John, Representative from North Carolina, 569, 693;
against repeal of Judiciary Establishment, 597;
on the reading the letter of James McHenry, 696.

Stanton, Joseph, Junr., Representative from Rhode Island, 569, 693.

State Balances, report of committee on 534;
resolution for a committee to inquire into expediency of extinguishing certain balances due from States, &c., 594;
debate thereon, 594, 595, 596;
motion lost, 596;
report of committee, 639;
bill to extinguish claims of United States against certain States considered, 640;
some of the States believe they were wronged in the settlement made, 640;
rule adopted for apportioning the expenses of the war considered, 640;
the original contract, 640;
effect of adopting an enumeration of inhabitants made seven or eight years after the war, 641;
the rule unjust and unequal, 641;
what has New York done? 641;
further debate, 642;
bill ordered to be engrossed, 642;
bill postponed, 647.

Stenographer to the Senate, admission of, 545;
to the House, debate on, 583, 584.

Sterret, Lieut., his officers and crew, 592.

Stewart, John, Representative from Pennsylvania, 528, 569, 693.

Stockton, Richard, Senator from New Jersey, 3, 117, 165, 321.

Stoddert, Benjamin, letter of to commanders of armed vessels, 333.

Stone, David, Representative from North Carolina, 429, 498, 545, 664;
on the repeal of the Judiciary Establishment, 558.

Stratton, John, Representative from Virginia, 569, 696.

Strudwick, William, Representative from North Carolina, 17.

Suability of States.—On report authorizing the President to make inquiry if certain States adopted proposed amendment to constitution on suability of States, 86;
question whether eleven States ratifying the ten amendments in 1791, should be considered three-fourths of fourteen, or whether a division of States could be made? 86;
the fourth part of fourteen is three and a half, if a State cannot be divided, then four States must be taken instead of three and a half as one-fourth of fourteen, 87;
eleven States have ratified the amendments, but are not twelve of the fourteen required, 87;
discussion of the subject, 87, 88.

Sumter, Thomas, Representative from South Carolina, 121, 188, 429, 497;
Senator from South Carolina, 545, 569, 661;
vindication of South Carolina militia, 273.

Swanwick, John, Representative from Pennsylvania, 14, 120, 179;
on the address to the President, 20, 24, 26;
on kidnapping negroes, 45, 46, 47;
on the petition of manumitted slaves, 58;
on the purchase of a site for a navy yard, 66;
on increase of duties on sugar, 72, 73;
on naval appropriations, 76, 77, 99, 100, 103;
on liberation of Lafayette, 108;
on answer of House to President Adams' 1st message, 135;
on defensive measures, 144, 147;
on a naval armament, 154;
moves ten dollars duty on attorney's licenses, 155;
on exempting bank notes from stamp duty, 159;
on the Quakers' memorial, 183.
See Index, vol. 1.

Swift, Zephaniah, Representative from Connecticut, 14.
See Index, vol. 1.

Symmes, John C.—Contract for land, 70;
particulars of his case, 81;
case of, 567.


T

Taliaferro, Benjamin, Representative from Georgia, 429, 497.

Taliaferro, John, Representative from Virginia, 569, 694.

Talleyrand, letter to American Minister in Paris, 304.

Tallmadge, Benjamin, Representative from Connecticut, 569, 693.

Tattnall, Josiah, Senator from Georgia, 6, 114, 171, 323.

Taxes, direct and indirect, proposition for a tax on land and on slaves, 52;
should be separated, 52;
associated together in order to do justice, and conform to the established usage of a large tract of country where one tax without the other was objectionable, 52;
the resolution for a tax on land carried, 52.

Direct tax on slaves considered, 52;
reason for bringing this species of personal property under view whilst all other personal property unnoticed, 52;
slaves are laborers—not right to vote to tax laborers, 53;
a tax on slaves would lighten the tax on land in the Southern
States—would the tax on land be equal? 53;
a direct tax should be equal as possible, 53;
a tax on slaves the most productive tax in the Southern States, 54;
exact equality impossible, 54;
personal property in the Southern States should not bear a part of the burden whilst exempted elsewhere, 54;
the objections can be completely obviated, 54;
enumeration of slaves adds to the expense, 55;
propriety of taxing personal property in one State and not in another, 55;
the South is ready to pay the tax on slaves, 55;
those who oppose the tax on slaves oppose all direct taxes, 56;
motion to tax slaves carried, 56; note, 56;
income and expenditure considered, 82;
doubtful if a majority of the country in favor of the measure, 82;
no deficiency in the revenue at present to make additional taxes necessary, 82;
great argument for direct taxes is the uncertainty of a revenue from commerce, 82;
receipts of 1797, 83;
expenses of 1798, 83;
receipts and expenditures of 1797, 83;
for a sufficiency of revenue for 1798 direct taxes required, 84;
a plan for direct taxes should be formed in case of extremity, 84;
revenue for 1797, 84;
estimated expenses for 1797, 85.

Bill for Stamp Duties, 149;
do. considered, 155;
moved to add certificates of naturalization, 155;
naturalized persons cannot refuse to pay a small tax for the right of citizenship, 155;
tax would fall heavy on persons who came here to live by their labor, 155;
amendment carried, 155.

Moved to tax lawyers' licenses $10, 155;
carried, 155;
moved to extend the tax to lawyers in State, as well as United States courts, 155;
lawyers in some States already highly taxed, 155;
if a tax of this kind is right, it might be extended to any other officer of State Governments, 156;
not unconstitutional, 156;
State lawyers a fair object for taxation—motion withdrawn, 156.

Moved to tax deeds of conveyance, 156;
this would clash with State jurisdiction, 156;
the tax a good and profitable one, 156;
interferes with State Governments, 156;
further debated, 156;
motion lost, 157.

Clause exempting bank-notes, moved to strike out, 157;
all notes should be placed on the same footing, 157;
subject too important and intricate for this session, 157;
object is to tax the right an individual has of transferring his property and the evidences of it, 157;
no objection to the principle, but to the convenience of the thing, 157;
it is said, do not meddle with corporations, 157;
it cannot be proved that stamping bank notes will embarrass their circulation, 158;
motion essentially just and right, 158;
operation of the tax considered, 158;
objections considered, 158;
foreign banks commute with their governments, 159;
the introduction of this principle will destroy the bill, 159;
analogy between private notes and bank notes? 159;
great difficulties attend its operation, 159;
no danger of a run on a bank, 159;
a beginning should be made, 160;
not the intention of opponents to screen the moneyed interest, 160;
how shall the tax be arranged, 160;
commutation can be made, 160;
amount of the tax less than one per cent., 161;
difference between bank and individual notes, 161;
an estimate showing the operation of the tax on banks, 161;
further debate, 162;
bill passed, 162;
note, 162.

Duties on Distilled Spirits, and on stills under debate, 193;
proposition to allow to distillers weekly licenses, 194;
designed to accommodate distillers from fruit, 194;
distillers from fruit pay less duty than distillers from grain, 194;
this proposition will give them an unfair advantage, 194;
other objections in detail, 194;
most distillers of peach-brandy now excluded under present law from distilling early fruit, 194;
reason in favor at length, 194; capacity of peach stills, 195;
motion carried, 195;
present law on entry of stills, 195;
four cents per gallon on weekly licenses adopted, 195;
bill of Senate referred to a select committee, 302;
resolution to inquire into the expediency of repealing laws laying duties on stills, distilled spirits, &c., considered, 579;
time to commence proceedings on this subject, 579;
it reduces the revenue, 579; reasons for referring the subject stated, 579;
other subjects to be decided before this should be, 579;
motion seeks information, 580;
should be taken up at once, 580;
President said the taxes might be dispensed with, if expenses were reduced, 580;
information needed, 580;
further debate, 580, 581;
reference carried, 581.

Resolution to raise additional revenue annually by tax on land, houses, and slaves, to be apportioned according to the last census, considered in committee, 265;
moved to strike out last census, 265;
proper to have new census before the tax was assessed, 265;
great inconvenience thereby incurred, 265;
debate upon the census for taxation, 265;
on report to the House moved to strike out "annually," 266;
the tax not wanted for permanent revenue, but to meet present exigencies, 266;
examination of present revenue, 266;
the present revenues are equal to the expenditures, including redemption of public debt, except in case of war, 267;
imposts and tonnage yielded a million more than the estimate, 267;
arguments are presented as if a state of profound peace prevailed, and the defences of the country of no importance, 267;
course of members on this subject, 268;
censure of the House by members, 268;
debate adjourned, 269;
motion to strike out "annually" withdrawn, and limitation moved, 270;
if laid for a number of years, the tax will be more unpopular, 271;
it depends on a contingency whether the tax will be wanted or not, 271;
it is a new tax, unsatisfactory to some parts, and should be of short duration, 271;
no question about the propriety of levying a direct tax—only difference related to time of operation, 271;
fears of the member from Pennsylvania, 272;
two reasons against striking out the word "annually," 272;
amendment lost, 272; word "annually" struck out, 272;
bill providing for the valuation of houses and lands and enumeration of slaves read a third time, 302;
the tax will bear hard on Kentucky, money is so scarce there, 302;
such is the case of Tennessee, 302;
both States have many advantages in respect to this tax, 302;
the money was necessary, and the law as good as it well could be made, 308;
loans and taxes the only resource, 303;
no other objects so suitable for taxation, 303;
fears respecting the ability of Kentucky and Tennessee not be realized, 303;
tax not just and equal, 304;
every species of property should be taxed, 304;
bill passed, 304;
bill to amend act for laying and collecting direct tax considered, 586;
repeals clause for redemption of land sold for unpaid taxes, 586;
this clause inoperative on account of its expense, 586;
will be a hardship to non-residents, 587;
non-payment had arisen in Southern States from a want of collectors, 587;
committee rose, 587.

Tazewell, Henry, Senator from Virginia, 5, 117,