Note 366 — Chapter VI

The legislature of New York were willing to grant the duties to Congress, but insisted upon reserving the power of levying and collecting them; and, instead of making the collectors amenable to and removable by Congress, they made them removable by the State, on conviction for default or neglect of duty in the State courts. This was a material departure from the plan recommended by Congress, and was entirely inconsistent with the grants already made by several of the States. See the Report and proceedings in Congress on the New York Act, July 27-August 23, 1786. Journals, XI. 153, 184, 197, 200.