Melancton Smith's Notes of the New York Ratification Convention Debates (July 21, 1788)

L—. two important props. conn[ecte]d 1. Excise 2. Taxes— with respt. to the first, the best argument, that it should remain as a fund to the State-—cons[idering] ardent Spirits—Conn. will lay no excise NY. an excise 2d—Conn. can under sell—

JAMES DUANE. The principle on which introduced. that navgg. States & non navigating States, the burden of taxes would be unequal— one State pays 100000, and another nothing —The consumer pays both excise & duty— In proportion as a State manufactures, she buys nothing and therefore pays nothg—we who consume much—pay much imports & exports—wch. States increase in wealth fastest, the one who has fertile Country & increases— 1000 Men, live on 1000 Acres of Land, wch. manfrs. the 1000 Acres support the men, and they export their produce—1000 Men live on 10,000 Men [i.e., acres] & export the produce—will not the produce— an old Country, has laid up their savings for a course of many years—

JOHN JAY. Standg. Troops will be enlisted during the war—If they have command of the Mil[iti]a & want 20,000, they may raise 10,000 & depend upon 10,000 Militia—If you limit them they may be under diff[icult]y— If they must call the Legisls. it will More safe, as it will prevent the necessity of standing Armies— Confidence for national affairs in nat. govt. for State affairs in State govts.