The qualification of the members was succeeded by a motion for the house to resolve itself into a committee of the whole on the state of the union; and in that committee, a resolution was moved by Mr.Madison, declaring the opinion that certain duties ought to be levied on goods, wares, and merchandise, imported into the United States; and on the tonnage of vessels.
As it was deemed important to complete a temporary system in time to embrace the spring importations, Mr.Madison presented the scheme of impost which had been recommended by the former congress, and had already received the approbation of a majority of the states; to which he added a general proposition for a duty on tonnage.

By this scheme specific duties were imposed on certain enumerated articles; and an ad-valorem duty on those not enumerated.

Mr.Fitzsimmons, of Pennsylvania, moved an amendment, enlarging the catalogue of enumerated articles.
[Sidenote: Debates on the impost and tonnage bills.] Mr.Madison having consented to subjoin the amendment proposed by Mr.
Fitzsimmons to the original resolution, it was received by the committee; but in proceeding to fill up the blanks with the sum taxable on each article, it was soon perceived that gentlemen had viewed the subject in very different lights.

The tax on many articles was believed to press more heavily on some states than on others; and apprehensions were expressed that, in the form of protecting duties, the industry of one part of the union would be encouraged by premiums charged on the labour of another part.

On the discrimination between the duty on the tonnage of foreign and American bottoms, a great degree of sensibility was discovered.