Note 17 — FIRST CONGRESS.—FIRST SESSION.

This scale of duties, thus offered by the Continental Congress of 1783, and agreed to by the States, after proposing small specific duties on a few enumerated articles, (wines, spirits, teas, coffee, cocoa, molasses, sugars and pepper,) proposed an ad valorem duty of five per centum upon all other goods, computed on the value of the article at the time and place of importation.