Gallatin here ingeniously argued against the necessity for the number of men proposed, that it was a mere matter of opinion, and if it was a matter of opinion, it was not strictly necessary, because if necessary it was no longer a matter of opinion.

Naval appropriations were also opposed, on the ground that a navy was prejudicial to commerce.

Taxation, direct and indirect, and compensation to public officers were also subjects of debate at this session.

On the subject of appropriations, general or special, he was uncompromising.

He charged upon the Treasury Department that notwithstanding the distribution of the appropriations they thought themselves at liberty to take money from an item where there was a surplus and apply it to another where it was wanted.