DICTUM OF SOUTHERN COMMAND

Child support payments are not "debts" encompassed within scope of Fair Debt Collection Practices Act
(FDCPA). Mabe v. G.C. Services Ltd. Partnership, C.A.4 (Va.) 1994, 32 F.3d 86.
Former husband's child support obligation was not debt arising out of transaction with subject primarily of
"personal, family, or household purposes," within meaning of the Fair Debt Collection Act, and thus, former
husband's child support payments were not "debts" protected by the Fair Debt Collection Practices Act; former
husband could not point to any money, property, insurance, or services he received in connection with the child
support obligations. Brown v. Child Support Advocates, D.Utah 1994, 878 F.Supp. 1451.
CONSTITUTION OF THE STATE OF FLORIDA ARTICLE VII FINANCE AND TAXATION
SECTION 1. Taxation; appropriations; state expenses; state revenue limitation.
(a) No tax shall be levied except in pursuance of law. No state ad valorem taxes shall be levied upon real estate or tangible
personal property. All other forms of taxation shall be preempted to the state except as provided by general law.
(b) Motor vehicles, boats, airplanes, trailers, trailer coaches and mobile homes, as defined by law, shall be subject to a
license tax for their operation in the amounts and for the purposes prescribed by law, but shall not be subject to ad valorem
taxes.
1). ENCYCLOPEDIA.com: DUTIES, AD VALOREM AND SPECIFIC
DUTIES, AD VALOREM AND SPECIFIC. Duties are levied upon imports, ad valorem as a percentage of their price and
specific as a fixed amount per unit. Both are a source of revenue for the government. Ad valorem duties provide the least
protection when imports are inexpensive; conversely, protection is greatest when imports are expensive and therefore fall
in volume. Specific duties prevent a reduction in revenue when prices fall so they were often favored for commodities
which have unstable prices. Customs administrators generally prefer specific rather than ad valorem duties, in particular
because of the difficulty in determining the correct value of the latter. Ad valorem duties are also much easier to evade.
The first United States tariff act, passed in 1789, used both ad valorem and specific duties, but they were mostly low. The
tariff act of 1816 was more explicitly protectionist and extended the range of specific duties. The rates in the Walker Tariff
Act of 1846 and The Tariff Act of 1857 were entirely ad valorem. The Morrill Tariff Act of 1861 restored many specific
duties and in the long era of protectionism that ensued, they were largely retained.
The framers of the Wilson Tariff Act of 1894 unsuccessfully attempted to substitute ad valorem rates for many of the
specific duties. In the Dingley Tariff Act of 1897 and The Payne-Aldrich Tariff Act Of 1909 there was a clear trend toward
more numerous and more detailed specific duties. The tariff act of 1897 adopted the former practice of combining specific
compensatory duties and ad valorem protective duties. Under this act commodity duties were raised to the highest average
level of the nineteenth century. Specific compensatory duties are intended to compensate manufacturers for the higher cost
of raw materials, insofar as such higher cost is caused directly by the tariff.
The tariff act of 1909 replaced many ad valorem with specific duties. Changes from specific to ad valorem rates, however,
were a characteristic of the Underwood Tariff Act of 1913. In the Emergency Tariff Act of 1921 the duties were specific,
with the exception of ad valorem duties on cattle, prepared or preserved meat, wheat flour and semolina, and cheese. A
significant characteristic of the Fordney-McCumber Tariff Act of 1922 was the frequency of the compound duty, a
combination of specific and ad valorem duties.
In the Smoot-Hawley Tariff Act of 1930, most duties were specific. Under the act duties reached a historic equivalent
average ad valorem peak of 41 percent. The Roosevelt administration believed that the Smoot-Hawley tariff was
exacerbating the Great Depression. The Trade Agreements Act of 1934 empowered the president to negotiate reductions in
duties.

After World War II the United States used the General Agreement on Tariffs and Trade (GATT), created in 1947, to
persuade the rest of the world to liberalize trade. At home, the trade acts of 1962, 1974, 1984, and 1988 resulted in
substantial tariff rate reductions and movement to an equal balance between specific and ad valorem duties. In the
international agreement of 1994 to replace GATT with the World Trade Organization, the United States agreed to further
trade liberalization. However, that has not prevented the occasional use of ad valorem anti-dumping duties against
particular imports.
2). ENCYCLOPAEDIA BRITANNICA
Ad valorem tax, any tax imposed on the basis of the monetary value of the taxed item. Literally the term means
according to value. Traditionally, most customs and excises had specific rates; the tax base was defined in terms of
physical units such as gallons, pounds, or individual items.
Ad valorem rates, which have come into increased use, have the important advantage of adjusting the tax burden
according to the amount the consumer spends on the taxed items. They thus avoid the serious discrimination of specific
rates against the low-priced varieties of the commodities. The primary difficulty with the ad valorem taxation, especially
in the case of tariffs, is in establishing a satisfactory value figure.
Sales taxes of broad scope must of necessity have ad valorem rates. Property taxes are sometimes considered ad valorem
taxes, since the rates are applied to the value of the property, as distinguished from special assessments, which are
frequently imposed on a specific unit (e.g., front footage) basis.
3). FLORIDA STATUES EXECUTIVE BRANCH, ORGANIZATIONAL STRUCTURE, Title IV Chapter 20
20.21Department of Revenue.There is created a Department of Revenue.
(1)The head of the Department of Revenue is the Governor and Cabinet.
(2)(a)The administrative responsibilities of the Department of Revenue are to plan, organize, and control the
administrative support services for the department. Administrative functions include, but are not limited to,
finance and accounting, revenue accounting, personnel, and office services.
(b)The ad valorem tax responsibilities of the department are to carry out the relevant provisions of ad valorem
tax law. Ad valorem tax functions include, but are not limited to, ad valorem administration, assessment standards
and review, central property valuation, and field operations.
(c)The audit responsibilities of the department are to plan, organize, administer, and control tax auditing activities.
Audit functions include, but are not limited to, audit selection and standards development for those taxes collected by the
department. The standards development function shall include development of standard audit criteria and provision of
functional direction to field audit staff.
(d)The collection and enforcement responsibilities of the department are to conduct tax collection and enforcement
activities. Collection and enforcement functions include, but are not limited to, investigative services and central
and field operations.
(e)The information systems and services responsibilities of the department are to develop, maintain, and manage all
information systems for tax return processing and taxpayer registration activities. Information systems and services
functions include, but are not limited to, automation of all information systems.
(f)The taxpayer assistance responsibilities of the department are to render advice to department personnel and the
public on tax matters. Taxpayer assistance functions include, but are not limited to, the preparation of departmental rules
for all taxes, the rendition of opinions pursuant to s. 213.22, and the provision of informal assistance to the public on tax
matters.
(g)The tax processing responsibilities of the department include, but are not limited to, receipts processing, tax returns
processing, license registration, and taxpayer registration.
(h)The child support enforcement responsibilities of the department include the administration of the child support
enforcement program established by Title IV-D of the Social Security Act, 42 U.S.C. ss. 651 et seq.
(3)The position of taxpayers rights advocate is created within the Department of Revenue. The taxpayers rights
advocate shall be appointed by and report to the executive director of the department. The responsibilities of the
taxpayers rights advocate include, but are not limited to, the following:

(a)Facilitating the resolution of taxpayer complaints and problems which have not been resolved through normal
administrative channels within the department, including any taxpayer complaints regarding unsatisfactory treatment of
taxpayers by employees of the department.
(b)Issuing a stay action on behalf of a taxpayer who has suffered or is about to suffer irreparable loss as a result of
action by the department.
(4)Necessary legal services, pursuant to chapter 16, including litigation shall be provided to the Department of Revenue
by the Department of Legal Affairs, except for the establishment of paternity or support obligations, and the modification,
enforcement, and collection of support obligations, for which legal services may be provided under a contract entered into
by the Department of Revenue as the Title IV-D agency.
(5)Notwithstanding any other law, the department may process taxes, fines, or license or regulatory fees for the
benefit of any other state agency. Such processing may be done only pursuant to a written agreement between the
department and the agency requesting this service.
(6)Notwithstanding the provisions of s. 110.123, relating to the state group insurance program, the department may pay,
or participate in the payment of, premiums for health, accident, and life insurance for its full-time out-of-state employees,
pursuant to such rules as it may adopt, and such payments shall be in addition to the regular salaries of such full-time outof-state employees.
History.s. 21, ch. 69-106; s. 1, ch. 72-266; s. 1, ch. 75-211; s. 1, ch. 77-102; ss. 1, 2, ch. 78-390; s. 3, ch. 79-10; s. 2, ch.
80-391; s. 1, ch. 81-50; s. 11, ch. 84-170; s. 1, ch. 86-124; s. 31, ch. 90-203; s. 1, ch. 91-112; s. 17, ch. 92-315; s. 4, ch.
94-124; ss. 2, 16, ch. 95-272; s. 2, ch. 97-287.
4). Bouvier 1856, AD VALOREM.
According to the value. This Latin term is used in commerce in
reference to certain duties, called ad valorem duties, which are levied on
commodities at certain rates per centum on their value. See Duties; Imposts;
Act of Cong. of March 2, 1799, s. 61 of March 1, 1823s. 5.
5). Bouvier 1856, TAX
"A pecuniary burden imposed for the support of the government. The enforced proportional contribution of persons and
property levied by the authority of the state for the support of the government and for all public needs."
6). NOLO, Ad Valorem Tax
A tax that is calculated according to value of property, based on an assigned valuation of a piece of real estate or personal
property. Local property tax and sales tax are common examples. An ad valorem tax may be imposed annually or when an
asset is sold, inherited, or transferred
7). USLegal, Ad Valorem Tax
Ad valorem is a Latin term meaning "based on value," which applies to property taxes based on a percentage of the
county's assessment of the property's value. The assessed value is the standard basis for local real property taxes, although
some place "caps" (maximums) on the percentage of value or "parcel taxes", which establish a flat rate per parcel. Ad
valorem taxes may also be applied to personal property, such as a duty on imported items and motor vehicles. Exemptions
from ad valorem taxes are granted on a state-by-state basis, such as to a warehouse business that ship goods out-of-state.
8). West's Encyclopedia of American Law, edition 2, Ad Valorem Tax
According to value.
The term ad valorem is derived from the Latin ad valentiam, meaning "to the value." It is commonly applied to a tax impo
sed on the value ofproperty. Real property taxes that are imposed by the states, counties, and cities are the most common t
ype of ad valorem taxes. ad valoremtaxes can, however, be imposed upon Personal
Property. For example, a motor vehicle tax may be imposed upon personal property such as an automobile.
An article of commerce may be subjected to an ad valorem tax in proportion to its value, which is determined by assessme
nt or appraisal.

Duties, taxes on goods imported or brought into this country from a foreign country, are either ad valorem or specific. An
ad valorem duty isone in the form of a percentage on the value of the property, unlike a specific duty that is a fixed sum i
mposed on each article of a class, suchas all Swiss wristwatches, regardless of their individual values.
9). Gerald N. Hill and Kathleen T. Hill. Ad Valorem Tax
adj. Latin for "based on value," which applies to property taxes based on a percentage of the county's assessment of the
property's value. The assessed value is the standard basis for local real property taxes, although some place "caps"
(maximums) on the percentage of value (as under Proposition 13 in California) or "parcel taxes" which establish a flat rate
per parcel.
10). Legal Information Institute, Ad Valorem Tax
A tax that is calculated according to value of property, based on an assigned valuation of a piece of real estate or personal
property. Local property tax and sales tax are common examples. An ad valorem tax may be imposed annually or when an
asset is sold, inherited, or transferred
11). Blacks Law 2nd Edition, TAX
In a general sense, a tax is any contribution imposed by government upon individuals, for the use and service of the state,
whether under the name of toll, tribute, tallage, gabel, impost, duty, custom, excise, subsidy, aid, supply, or other name.
Story, Const.Taylor v. Boyd, G3 Tex. 533; Morgan's Co. v. State Board of Health, 118 U. S. 455, 6 Sup. Ct 1114, 30 L. Ed.
237; Dranga v. Rowe, 127 Cal. 500, 50 Pac. 944; McClelland v. State, 138 Ind 321, 37 N. E. 1089; Hanson v. Vernon, 27
Iowa. 2S. 1 Am. Rep. 215; Bonaparte v. State, 03 Md. 405; Pittsburgh, etc.. R. Co. v. State, 49 Ohio St. 189. 30 N. E. 435,
10 I,. I!. A. 380; Illinois Cont. It. Co. v. Decatur. 147 U. S. 190, 13 Sup. Ct. 293, 37 L. Ed. 132.
12). Blacks Law 2nd Edition, AD VALOREM
According to value. Duties are either ad valorem or specific; the former when the duty is laid in the form of a percentage
on the value of the property ; the latter where it is imposed as a fixed sum on each article of a class without regard to its
value. The term ad valorem tax is as well defined and fixed as any other used in political economy or legislation, and
simply means a tax or duty upon the value of the article or thing subject to taxation. Bailey v. Fuqua, 24 Miss. 501;
Piugree v. Auditor General, 120 Mich. 95, 78 N. W. 1025, 44 L. It. A. 079.
13). Investopedia, ad valorem tax
A tax based on the assessed value of real estate or personal property. Ad valorem taxes can be property tax or even duty on
imported items. Property ad valorem taxes are the major source of revenue for state and municipal governments.
14. Findlaw, ad valorem tax
Ad valorem property taxes are levied on real or personal property by local government units including counties,
municipalities, school districts, and special taxing districts. Ad valorem means a tax on goods or property expressed as a
percentage of the sales price or assessed value. - See more at: http://tax.findlaw.com/federal-taxes/the-property-advalorem-tax.html#sthash.ZmcifKqE.dpuf
15). Wikipedia, ad valorem tax
An ad valorem tax (Latin for "according to value") is a tax based on the value of real estate or personal property. It is
typically imposed at the time of a transaction, as in the case of a sales tax or value-added tax (VAT). However, an ad
valorem tax may also be imposed on an annual basis, as in the case of a real or personal property tax, or in connection
with another significant event (e.g. inheritance tax, expatriation tax, or tariff).[1] In some countries astamp duty is imposed
as an ad valorem tax.
Ad valorem duties are important to those importing goods into the United States because the amount of duty owed is
often based on the value of the imported commodity. Ad valorem taxes (mainly real property tax and sales taxes) are a
major source of revenues for state and municipal governments, especially in jurisdictions that do not employ a personal
income tax.

"Ad valorem" is used frequently to refer to property values by county tax assessors. In many states, the central appraisal
district sends values to the county tax assessor, who determines the final tax rate to be imposed on the property. Other
states use a state tax commission, which notifies the appropriate taxing authorities of the assessed value of property within
their billing jurisdiction.
Ad valorem tax relates to a tax with a rate given as a proportion of the price. Virtually all state and local sales taxes in the
United States are ad valorem.
The common expression county tax assessor is a misnomer. Assessors do not tax nor do they assess a tax; the assessor's
job is to value property (real estate, personal property, etc.), so that officials described as tax assessors would more
accurately be called property assessors. After a property's value is determined by the assessor, a tax rate is determined by
the appropriate taxing authority, which in turn calculates the tax due by the property owner. The tax is then collected by
the tax collector.
16). Blacks Law 2nd Edition, PROPERTY
The ownership of a thing is the right of one or more persons to possess and use it to the exclusion of others. In this Code,
the thing of which there may be ownership is called "property." Civ. Code Cal.
17). Investopedia, Personal Property:
A type of property which, in its most general definition, can include any asset other than real estate. The distinguishing
factor between personal property and real estate is that personal property is movable. That is, the asset is not fixed
permanently to one location as with real property such as land or buildings. Examples of personal property include
vehicles, furniture, boats, collectibles, etc.
Also known as "movable property", "movables" and "chattels."
18). Bouvier 1856, Personal Property:
PERSONAL PROPERTY. The right or interest which a man has in things personal; it consists of things temporary and
movable, and includes all subjects of property not of a freehold nature, nor descendable to the heirs at law. Things of a
movable nature, when a right can be had in them, are personal property, but some things movable are not the subject of
property; as light and air. Under the term personal property, is also included some property which is in its nature
immovable, distinguished by the name of chattels real, as an estate for years; and fixtures (q.v.) are sometimes classed
among personal property. A crop growing in the ground is considered personal property. so far as not to be considered an
interest in land, under the statute of frauds. 11 East, 362; 1 Shopl. 337; 5 B & C. 829; 10 Ad. & E. 753; 9 B. & C. 561; sed
vide 9 B. & C. 561.
2. It is a general principle of American law, that stock held in corporations, is to be considered as personal property;
Walk. Introd. 211; 4 Dane's Ab. 670; Sull. on Land Tit. 71; 1 Hill. Ab. 18; though it was held that such stock was real
estate; 2 Conn. R. 567; but, this being found inconvenient, the law was changed by the legislature.
3. Property in personal chattels is either absolute or qualified; absolute, when the owner has a complete title and full
dominion over it; qualified, when he has a temporary or special interest, liable to be totally divested on the happening of
some particular event. 2 Kent, Com. 281.
4. Considered in relation to its use, personal property is either in possession, that is, in the actual enjoyment of the
owner, or, in action, that is, not in his possession, but in the possession of another, and recoverable by action.
5. Title to personal property is acquired. 1st. By original acquisition by occupancy; as, by capture in war; by finding a
lost thing. 2d. By original acquisition; by accession. 3d. By original acquisition, by intellectual labor; as, copyrights and
patents for inventions. 4th. IV transfer, which is by act of law. 1. By forfeiture. 2. By judgment. 3. By insolvency. 4. By
intestacy. 5th. By transfer, by act of the party. 1. Gifts. 2. Sale. Vide, generally, 16 Vin. Ab. 335; 8 Com. Dig. 474; Id. 562;
1 Supp. to Ves. Jr. 49, 121, 160, 198, 255, 368, 9, 399, 412, 478; 2 Ibid. 10, 40, 129, 290, 291, 341; 1 Vern. 3, 170, 412; 2
Salk. 449; 2 Ves. Jr. 59, 336, 176, 261, 271, 683; 7 Ves. 453. See Pew; Property; Real property.
19). West's Encyclopedia of American Law, edition 2, PROPERTY LAW

There are two types of property: real property and Personal

Property. Most of the legal concepts and rules associated with both types ofproperty are derived from English Common
Law. Modern law has incorporated many of these concepts and rules into statutes, which define thetypes and rights of ow
nership in real and personal property.
Personal property, also referred to as movable property, is anything other than land that can be the subject of ownership, in
cluding stocks, money, notes, Patents, and copyrights, as well as intangible property.
Real property is land and ordinarily anything erected on, growing on, or affixed to it, including buildings and crops. The t
erm is also used todeclare any rights that issue from the ownership of land. The terms real estate and real property general
ly refer to land. The term land, in itsgeneral usage, includes not only the face of the earth but everything of a permanent n
ature over or under it, including minerals, oil, and gases.In modern usage, the word premises has come to mean the land it
self or the land with all structures attached. Residential buildings and yardsare commonly referred to as premises.
The difference between real property and personal property is ordinarily easily recognizable. The character of the property
, however, can bealtered. Property that is initially personal in nature becomes part of realty by being annexed to it, such as
when rails are made into a fence onland.
In certain cases, however, the intention or agreement of the parties determines whether property that is annexed retains its
character aspersonal property. A Landlord and
Tenant might agree that the new lighting fixture the tenant attaches to the ceiling of her dwelling remains thetenant's prope
rty after the expiration of the lease.
Property may be further classified as either private or public. Private property is that which belongs to one or more person
s. Public property isowned by a country, state, or political subdivision, such as a Municipal
Corporation or a school district.
Personal Property
Personal property can be divided into two major categories: tangible and intangible. Tangible property includes such items
as animals,merchandise, and jewelry. Intangible property includes such rights as stock, bonds, patents, and copyrights.
Possession Possession is a property interest under which an individual to the exclusion of all others is able to exercise po
wer over something.It is a basic property right that entitles the possessor to continue peaceful possession against everyone
else except someone with a superiorright. It also gives the possessor the right to recover personal property (often called ch
attel) that has been wrongfully taken and the right torecover damages against wrongdoers.
To have possession, an individual must have a degree of actual control over the object, coupled with an intent to possess t
he object andexclude others from possessing it. The law recognizes two types of possession: actual and constructive.
Actual possession exists when an individual knowingly has direct physical control over an object at a given time. For exa
mple, an individualwearing a particular piece of jewelry has actual possession of it. Constructive possession is the power a
nd intent of an individual to control aparticular item, even though it is not physically in that person's control. For example,
an individual who has the key to a bank safe-deposit box,which contains a piece of jewelry that she owns, is said to be in c
onstructive possession of the jewelry.
Lost, Mislaid, and Abandoned Property Personal property is considered to be lost if the owner has involuntarily parted
with it and does notknow its location. Mislaid property is that which an owner intentionally places somewhere with the id
ea that he will eventually be able to find itagain but subsequently forgets where it has been placed. Abandoned property is
property to which the owner has intentionally relinquished allrights.
Lost or mislaid property continues to be owned by the person who lost or mislaid it. When a person finds lost goods, the fi
nder is entitled topossession against everyone with the exception of the true owner.
The finder of lost articles on land belonging to someone else is entitled to possession against everyone but the true owner.
However, if thefinder of the misplaced goods is guilty of Trespass, she has no right to possess the goods. The owner of the
place where an article is mislaidhas a right to the article against everyone else but the true owner. Abandoned property can
be possessed and owned by the first person whoexercises control over it with an intent to claim it as his own. In any event,
between the finder of a lost, mislaid, or abandoned article and theowner of the place where it is found, the law applies wha
tever rule will most likely result in the return of the article to its rightful owner.
Ordinarily when articles are found by an employee during and within the scope of her employment, they are awarded to th
e employer ratherthan to the employee who found them.

Treasure trove is any gold or silver in coin, plate, or bullion that is hidden by an unknown owner in the earth or other priva
te place for anextended period. The property is not considered treasure trove unless the identity of the owner cannot be det
ermined. Under early common law,the finder of a treasure trove took title to it against everyone but the true owner. The U.
S. law governing treasure trove has been merged, for themost part, into the law governing lost property. In the absence of
a contrary statutory provision, the title to treasure trove belongs to the finderagainst all others with the exception of the tru
e owner. If there is a controversy as to ownership between the true owner and the state, theowner is entitled to the treasure
trove.
Confusion and Accession Confusion and Accession govern the acquisition of, or loss of title to, personal property by virt
ue of its beingblended with, altered by, improved by, or commingled with the property of others. In confusion, the persona
l property of several different ownersis commingled so that it cannot be separated and returned to its rightful owner, but th
e property retains its original characteristics. Any fungible(interchangeable) goods, such as grain or produce, can be the su
bject of confusion.
In accession, the personal property of one owner is physically integrated with the property of another so that it becomes a
constituent part of it,losing any separate identity. Accession can make the personal property of one owner become substant
ially more valuable chattel as a result ofthe work of another person. This occurs when the personal property becomes an e
ntirely new chattel, such as when grapes are made into wineor timber is made into furniture.
Subject to the doctrine of accession, personal property can become real property through its transformation into a fixture.
A fixture is a movableitem that was originally personal property but has become attached to, and associated with, the land
and therefore is considered a part of thereal property. For example, a chandelier mounted on the ceiling of a house become
s a fixture.
Bailments A Bailment is the rightful temporary possession of goods by an individual other than the true owner. The indivi
dual who entrusts hisproperty into the hands of another is called the bailor. The person who holds the property is called th
e bailee. Ordinarily, a bailment is made fora designated purpose upon which the parties have agreed. For example, when a
person pawns a diamond ring, she is the bailor and thepawnshop operator is the bailee. The pawnshop owner holds the rin
g for an agreed period as security on the loan to the bailor. The bailor isentitled to recover possession of the ring by paying
back the loan within the time period. If the bailor fails to pay back the loan in time, thebailee gains ownership of the ring a
nd may sell it.
A bailment differs from a sale, which is an intentional transfer of ownership of personal property in exchange for somethi
ng of value, because abailment involves only a transfer of possession or custody, not ownership.
Bona Fide Purchasers The basic common-law principle is that an individual cannot pass better title than she has and a bu
yer can acquire nobetter title than that of the seller. Because a thief does not have a title in stolen goods, a person who pur
chases from the thief does not acquiretitle.
A bona fide purchaser is an individual who has bought property for value with no notice of any defects in the seller's title.
If a seller indicates toa buyer that she has ownership or the authority to sell a particular item, the seller is estopped (preven
ted) from denying such representations ifthe buyer resells the property to a bona fide purchaser for value without notice of
the true owner's rights. At common law, such an Estoppel didnot apply when an owner brought an item for services or rep
airs to a dealer and the dealer wrongfully sold the chattel. The bona fide purchaser,however, was subsequently protected u
nder such circumstances by the Uniform Commercial Code, which was adopted in all states.
A buyer who induces a sale through fraudulent representations acquires a Voidable title from the seller. A voidable title m
ay be vacated at theseller's option, upon discovery of the buyer's Fraud. The seller has the authority to transfer good title t
o a bona fide purchaser for value withoutnotice of the outstanding Equity.The voidable title rule is only applicable in situa
tions where the owner is induced to part with title, not merelywith possession, as a result of fraud or deception.
The Migration or Importation of such Persons as any of the States now existing shall think proper to admit, shall not
be prohibited by the Congress prior to the Year one thousand eight hundred and eight, but a Tax or duty may be
imposed on such Importation, not exceeding ten dollars for each Person.
ARTICLE I, SECTION 9, CLAUSE 1
Teacher's Companion Lesson (PDF)

Although the first debate over slavery at the Constitutional Convention concerned representation (see Article I, Section 2,
Clause 3), the second debate arose when Southern delegates objected that an unrestricted congressional power to regulate
commerce could be used against Southern commercial interests to restrict or outlaw the slave trade. That the resulting
provision was an important compromise is underscored by the fact that the clause stands as the first independent restraint
on congressional powers, prior even to the restriction on the power to suspend the writ of habeas corpus.
Taking Southern concerns into consideration, the draft proposed by the Committee of Detail (chaired by John Rutledge of
South Carolina) dealt with trade issues as well as those relating to slavery. The draft permanently forbade Congress to tax
exports, to outlaw or tax the slave trade, or to pass navigation laws without two-thirds majorities in both houses of
Congress. Several delegates strongly objected to the proposal, including Gouverneur Morris, who delivered one of the
Convention's most spirited denunciations of slavery, calling it a "nefarious institution" and "the curse of heaven."
When the issue came up for a vote, the Southern delegates themselves were sharply divided. George Mason of Virginia
condemned the "infernal traffic," and Luther Martin of Maryland saw the restriction of Congress's power over the slave
trade as "inconsistent with the principles of the Revolution and dishonorable to the American character." But delegates
from Georgia and South Carolina announced that they would not support the Constitution without the restriction, with
Charles Pinckney arguing that failing to include the clause would trigger "an exclusion of South Carolina from the
Union."
Unresolved, the issue was referred to the Committee of Eleven (chaired by William Livingston of New Jersey), which
took the opposite position and recognized a congressional power over the slave trade, but recommended that it be
restricted for twelve years, and allowed a tax on slave importation. Although that was a significant change from the
Committee of Detail's original proposal, Southern delegates accepted the new arrangement with the extension of the time
period to twenty years, from 1800 to 1808.
Agitation against the slave trade was the leading cause espoused by the antislavery movement at the time of the
Constitutional Convention, so it is not surprising that this clause was the most immediately controversial of the so-called
slave clauses of the proposed Constitution (see Article I, Section 2, Clause 3; Article IV, Section 2, Clause 3; and Article
V). Although some denounced the Slave Trade Clause as a major concession to slavery interests, most begrudged it to be a
necessary and prudent compromise. James Madison, for example, argued at the Convention that the twenty-year
exemption was "dishonorable," but in The Federalist No. 42, he declared that it was "a great point gained in favor of
humanity, that a period of twenty years may terminate for ever within these States" what he called an "unnatural traffic"
that was "the barbarism of modern policy."
Some claimed that the Commerce Clause gave Congress the power to regulate both the interstate and the foreign slave
trade once the twenty-year period had lapsed. James Wilson of Pennsylvania argued, "yet the lapse of a few years, and
Congress will have power to exterminate slavery from within our borders." Though the question was not clearly resolved
at the time, Madison denied this interpretation during the First Congress. Not even Abraham Lincoln claimed that
congressional power to regulate commerce could be used to restrict interstate commerce in slaves.
In Dred Scott v. Sandford (1857), Chief Justice Roger B. Taney pointed to this clause, along with the so-called
Fugitive Slave Clause (Article IV, Section 2, Clause 3), No Person held to Service or Labour in one State, under
the Laws thereof, escaping into another, shall, in Consequence of any Law or Regulation therein, be discharged
from such Service or Labour, but shall be delivered up on Claim of the Party to whom such Service or Labour may
be due .as evidence that slaves were not citizens but were to be considered property according to the Constitution.
Observers are virtually unanimous that those clauses did not address the question of citizenship at all. Although
protection of the slave trade was a major concession demanded by proslavery delegates, the final clause was not a
permanent element of the constitutional structure, but a temporary restriction of a delegated federal power. Moreover the
restriction applied only to states existing at the time, not to new states or territories, and it did not prevent states from
restricting or outlawing the slave trade for themselves. As the dissent in Dred Scott points out, there were freed blacks
who were citizens in a number of Northern states and who had voted to ratify the new constitution.
It is significant that the words slave and slavery are not used in the Constitution of 1787, and that the Framers used the
word person rather than property. This would assure, as Madison explained in The Federalist No. 54, that a slave would
be regarded "as a moral person, not as a mere article of property." It was in the context of the slave trade debate at the

Constitutional Convention that Madison argued that it was "wrong to admit in the Constitution the idea that there could be
property in men."
Although Southern delegates hoped opposition would weaken with time, the practical effect of the clause was to create a
growing expectation of federal legislation against the practice. Congress passed, and President Thomas Jefferson signed
into law, a federal prohibition of the slave trade, effective January 1, 1808, the first day that Article I, Section 9, Clause 1,
allowed such a law to go into effect.
Matthew Spalding
Vice President, American Studies
Director, B. Kenneth Simon Center for Principles and Politics
The Heritage Foundation

This is a list of United States tariffs.

1789: Hamilton tariff

1790: Tariff of 1790

1792: Tariff of 1792

1816: Tariff of 1816

1824: Tariff of 1824

1828: Tariff of 1828

1832: Tariff of 1832

1833: Tariff of 1833

1842: Tariff of 1842

1846: Walker tariff

1857: Tariff of 1857

1861: Morrill tariff

1872: Tariff of 1872

1875: Tariff of 1875

1883: Mongrel Tariff

1890: McKinley tariff

1894: Wilson-Gorman Tariff Act

1897: Dingley tariff

1909: Payne-Aldrich tariff

1913: Underwood tariff

1921: Emergency Tariff of 1921

1922: Fordney-McCumber tariff

1930: Smoot-Hawley Tariff

1934: Reciprocal Tariff Act

1947: General Agreement on Tariffs and Trade

1962: Trade Expansion Act

1974: Trade Act of 1974

1979: Trade Agreements Act of 1979

1984: Trade and Tariff Act of 1984

1988: Omnibus Foreign Trade and Competitiveness Act

1994: World Trade Organization created

2002: United States steel tariff 2002

2002: Trade Act of 2002