[JJ participates in the debate on Art. I, sec. 8, par. 1, setting forth the taxing powers of the federal government. John Williams’s1 proposed amendment of 26 June would prohibit Congress from laying an excise on goods of American manufacture and bar direct taxes without first levying a requisition on the states. JJ also insists on further discussion of concurrent jurisdiction in response to statements by Melancton Smith and John Lansing Jr.]

Mr. Jay— We have had the Gent[tleman’s] Ideas on the Subject of Excise I wish the Gent[tleman’s] Idea on the Subject of Concurrent Jurisdictions—…2

Mr. Jay As the Gent[tleman] has not matured his Sentimts. I will wait until he has—

Govr. Clinton moved to proceed to the next Clause—

Mr. Jay— Why proceed— we have not finished the last Clause— a Gent has not matured his Thoughts— another has promised us farther Argumts— Shall We then proceed for what—to get home to cut our Grass—

A Chain of Reasoning was given to the Committee with Important Conclusions on Saturday last— These are not answered— One both Says the State Govts. and Genl. Govts. have concurrent Jurisdictions— another says they have not— This unfinished—why proceed—…

Mr. Jay— The Impropriety of taking up things by halves does not appear right— I assign these reasons why I do not proceed—

We are sent here to think as well as speak—while our minds are reflecting on this article alone shall we take up a new Article— I do not wish to take up a new Article—…

Mr. Jay—I think Gentn mistake Excises

I tho’t that Gent[leman] meant that our own Manufactures should be free of Excises—

The Gent[leman] [Samuel Jones] says both Govts. must [be] supported—true

The Genl Govt. can absorb all the Resources what shall support the State Govts— The Gent[leman] says Excises on their own manufactures

This is a new Idea—and not the Idea that produced the Amendment—

The Gent. Said that Concurrent Jurisdiction was mere matter of Construction— It must be a Doub[t]ful in Construction because Gent[lemen] differ about it— does the Amendmt. prevent this—

The Amendmt. only Says Congress shall not Tax domestic Manufactures— And that Congress shall not lay direct Taxes but first make Requisitions—

What are direct Taxes— I thot a poll Tax a direct Tax— It is said in Case of Refusal Congress levy tax or lay a poll Tax— Then Congress are to lay a poll Tax— Another Gent says— Congress Shall not lay a poll Tax—

What are direct Taxes—