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TAXATION.

Congress possess the power to impose direct taxes ; but as this branch of te revenue has been found one of the least productive, and the other sources of supply being abun dant, there is no taxation by the General Government. Each State levies its own tax for the expenses of its local government; and each city or town provides, by taxation, for its own municipal concerns.

SALARIES.

The highest salary is that of the President, who receives twenty-five thousand dollars a year; Ministers Plenipotentiary receive nine thousand dollars annually, and the same sum for an outfit; the Secretaries of State, the Treasury, War, and the Navy, and the Postmaster General, six thousand; the Vice-President, five thousand; the Chief Justice, five thousand; the Associate Justices, four thousand five hundred ; Chargés des Affaires. four thousand five hundred; Secretaries of Legation, two thousand; members of Congress, eight dollars a day.

NEWSPAPERS.

The first paper printed in America, was the Boston News Letter; the first number of which was issued April 17th, 1704. In 1775, there were thirty-seven periodicals, of all sorts, published in different parts of the United States ; in 1810, three hundred and fifty. eight; in 1828, eight hundred and two; at present, there are above one thousand, of which fifty are daily. The number printed annually cannot be estimated with any degree of accuracy—by some, it is calculated at sixty-four millions.

INTERNAL NAVIGATION. About two thousand five hundred miles of canal have been executed, or are in a tol erable state of forwardness. By means of these artificial channels, and the great lakes and western rivers, with which they open a communication, the internal navigation far surpasses in extent that of any other country in the world. The course upon a single line from New York up the Hudson, through the Erie Canal, Lake Erie, the Ohio Canal and river, up to the highest navigable point of the Missouri, would equal four thousand three hundred and twenty miles.

CHIEF CITIES.

NEW YORK. The city of New York occupies the first rank among the cities of the western world, ior population, wealth, and trade. Situated upon a noble harbor, &t the mouth of one of the finest navigable rivers in the world, it enjoys a monopoly of the trade of a large and wealthy district of the interior. Hence, the increase of the city has kept pace with the development of trade and industry in the neighboring States. The rapid augmentation of population, commerce, and every material of prosperity which New York has witnessed in recent years, is almost without a parallel. Founded by the Dutch, in 1614, by the name of Nero Amsterdam, it did not for a century exceed Boston in point of numbers ; but with the settlement of the interior of the State, and the opening of the navigation of the great lakes, New York has received an impulse, which, added to other advantages, has established its present and secured its future pre-eminence. In respect to commerce, it is already the second city in the world.

It stands on the southern point of an island, at the mouth of the Hudson ; on the east, the shore of this island is watered by a deep channel, called East River, which separates it from Long Island, and affords a navigable communication between New York harbor and Long Island Sound. The harbor extends nine miles south of the city, to the sea. The first settlement was made at the southern extremity, consequently that portion of the city is composed of narrow, crooked, inconvenient streets, and unsightly old buildings; but the more modern parts, and especially those which have grown up within twenty years, are regular and commodious. The finest street is Broadway, which traverses the whole city in a straight line from north to south, being three miles in length, and eighty feet in breadth. It is occupied chiefly by shops and elegant public buildings, and few streets in the world equal it for the splendor, bustle, and fashion it exhibits. The Battery is an inclosed promenade, on the shore at the southern extremity of the city; it is planted with trees, and though not extensive, is pleasant, much frequented, and offers a delightful view of the harbor.

The Park is a triangular inclosure of eleven acres, in the centre of the city; upon one side of this stands the City Hall, an elegant structure with a front of white marble. It is two hundred and sixteen feet long, and one hundred and five broad; and is one of the finest buildings in the country. The Merchants' Exchange, in Wall-street, is handsomely built of white marble. The United States Branch Bank is also a fine marble structure. St. Paul's Chapel is esteemed one of the finest buildings in the city ; its spire is two hundred and thirty-four feet high. St. John's Chapel has a spire two hundred and forty feet in height, and is the most costly church in the city ; hav. ing been built at the expense of two hundred thousand dollars. St. Patrick's Cathedral, a Roman Catholic edifice, is the largest of all the churches, and is of stone, one hundred and twenty feet long, and eighty feet wide. There are more than one hundred additional churches, some of them very costly. Trinity Church is a Gothic edifice of stone, and belongs to the oldest and richest Episcopal establishment in America, possessing a property to the amount of several millions of dollars.

Packets sail from New York, to Liverpool and London, every week; to Havre every ten days; and to Hull

, Greenwich, Belfast, Vera Cruz, Carthagena, and all the chief ports of the United States, at different times. Fifty steam-boats constantly pass between New York and the towns on the Hudson, Long Island Sound, and other waters in the neighborhood. There are sixty-one banks in the city ; twenty-eight insurance companies; four hundred and sixty-three schools; forty bookstores ; four hundred and fifty lawyers; ninety-eight clergymen; fifty auctioneers; three hundred oyster shops ; fifty-six lottery offices; three thousand licensed groceries and taverns; two thousand three hundre and eighty licensed cartmen and porters; two thousand one hundred and ten paupers in the almshouse. The real estate of the city is valued at eighty-seven million, six hundred and three thousand, three hundred and eighty-nine dollars; the personal estate, at thirty-seven million, six hundred and eighty-four thousand, nine hundred and thirty-eight dollars : total, one hundred and twenty-five million, two hundred and eighty-eight thousand, five hundred and eigbteen dollars.

PHILADELPHIA. Philadelphia, the second city of the United States, in size, is situated on the west bank of the Delaware, one hundred and twenty-six miles from the sea. The river is navigable for ships of the line, up to the city. It lies three miles along this river, and its western limit is washed by the Schuylkill, which falls into the Delaware about six miles below. The ground on which the city stands is an almost unbroken level ; so that it exhibits no striking appearance as the spectator approaches it. The streets are perfectly rectangular; and Philadelphia is, probably, the most regular and uniform city in the world. It is at the same time one of the most agreeable. The climate is fine, the city remarkably clean, and abundantly supplied with the best of water. To this we may add, that the markets are among the best in the country, while the expenses of living are one fourth less than in Boston, and one third less than in New York. The streets are from fifty to one hundred and thirteen feet wide. The houses are mostly of brick, much darker in color than in the Eastern States, and resembling, at a short distance, the common red sandstone. The streets are generally paved and kept clean. The handsomest of the public buildings in the city, and perhaps in this country, is the United States Bank, in Chesnut-street. It is

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of white marble, with a front on the model of the Parthenon. It never fails to excite an agreeable emotion when first seen by a stranger. The Old Bank has an elegant marble front, of the Corinthian order, but the effect is much injured by the sides being of brick.

The Bank of Pennsylvania is also a handsome marble edifice. The State-House is a somewhat antiquated structure, and is chiefly remarkable for containing the hall in which the Declaration of Independence was signed ; adjoining this building is a beautiful inclosed walk, planted with trees. Another handsome public walk is Washington-square,

The city and suburbs have large manufactures of cotton, iron, glass, and china ware, besides the great variety of articles made in small establishments. The cloth annually manufactured, is estimated at twenty-four million of yards. In point of commerce, Philadelphia is the fourth city in the Union; the shipping amounted in 1828, to one hundred and four thousand, and eighty tons

BALTIMORE.

Baltimore, upon the Patapsco, fourteen miles from the Chesapeak, is a large city, and the chief commercial mart for all the country upon the bay and its waters. It is finely situated, and regularly built, chiefly of brick; the public buildings and monuments indicate, by their splendor, a high degree of wealth and enterprise in the inhabitants. The Catholic Cathedral is an edifice in the Ionic style, one hundred and ninety feet long, and one hundred and seventy-seven wide, surmounted by a dome and cross, which rise to the height of one hundred and twenty-seven feet. It has some fine paintings, and the largest church organ in the United States, containing six thousand pipes. The Merchants' Exchange is two hundred and fifty-five feet in front, and contains a hall eighty-six feet in length, lighted from a dome, ninety feet above the floor. St. Paul's Church, the Unitarian Church, the Court-House, and the Union Bank, are also elegant buildings.

The trade of Baltimore is great, and it may be considered the best flour market in the world. In commerce, it is the third city in the United States. The harbor is good, although vessels larger than two hundred tons, cannot ascend below the lower suburb, called Fell's Point; this is separated from the city by a small stream, over which there are several bridges. The shipping of Baltimore amounted, in 1828, to one hundred and six thousand, three hundred and three tons. There are within twenty miles of the city, above sixty flour mills; one of which has ground thirty-two thousand barrels in a year. Within the same space, there are also twelve cotton manufactories, and various others of cloth, powder, paper, iron, copper, glass, steamengines, chemical works, &c.

BOSTON.

Boston, the largest city in the New England States, and the capital of Massachu. setts, stands on an oblong peninsula at the bottom of Massachusetts Bay, having a beautiful harbor shut in from the sea by a group of islands. The peninsula is billy, and in almost every part covered with buildings; the city exhibits a noble appear. ance as the spectator sails up the harbor, or approaches it from the country. This splendid exterior, however, has not a corresponding regularity and symmetry within. The city was built, almost from the beginning, without any regard to plan, beauty, or future convenience, and the streets were left to fashion themselves into a tortuous intricacy that might have excited the envy of Dædalus of old. We must except, how. ever, the happy reservation of the vacant spot called the Common, originally a cow pasture for the house-keepers of the town, but now a public park and promenade of unrivalled beauty. In the more ancient parts of the city, the streets are still narrow and crooked, and a great proportion of the buildings are of wood.

In the western and central parts, a style of elegance and comparative regularity prevails. Many of the streets are neat and spacious, and the improvements which are going on yearly, in widening the old streets, and opening new ones, have done, and are doicg much to remedy the defects of the original plan. In the greater part of the city the houses are either of brick or stone, and the old wooden structures are fast disappearing. A large number of the public edifices are of striking elegance, and the private buildings surpass in splendor those of any other city in the United States.

The largest building in the city is Fanueil Hall Market, a granite structure, two stories in height, and five hundred and thirty-six feet long. The centre has a dome, and at each end is a portico of four columns, each of an entire stone. This is the most elegant market in the United States, and probably in the world; on either band it fronts on a spacious street, one, sixty-five, and the other one hundred and two feet in width, both showing a solid front of stone stores of uniform height and appearance. Old Faneuil Hall stands west of this spot ; it is a lofty brick edifice, and the spacious galleries of its interior, still witness the throngs and the oratory of popular meetings. Painting and repairs have a little modernized ihe aspect of this venerable pile. The Old State-House, now the City Hall, is another relic of ancient architecture, and the scene of many events in revolutionary history. In this building are now the Merchants' Reading room, the Postoffice, and other public offices.

The wharves of Boston surpass those of any seaport of the United States, for size and convenience. Long Wharf at the bottom of State.street, is sixteen hundred and fifty feet long, and has a line of lofty brick stores nearly its whole extent. Central Wharf is twelve hundred and forty feet in length, and one hundred and fifty wide, and contains fifty-four stores in a single pile, with a spacious observatory in the centre, where telegra. phic signals are received from the islands in the bay. India Wharf has a double row of stores, six stories high; all these wharves have spacious docks, and wide and convenient landings, carriage ways, &c.

The Massachusetts General Hospital is a beautiful stone edifice, much commended for the convenience of its interior arrangements. The Houses of Industry and Cor. rection, on the peninsula of South Boston, but within the city limits, are of stone, each two hundred and twenty feet long, and of a uniform architecture. The Court house and jail, in Leverett-street, are of stone, and comprise three well built edifices. The United States Bank, in State-street, is a well built structure, but more remarka. ble for strength than classic proportion; the columns in front are the largest in the city, and are each of a single stone. The Washington Bank has a more symmetrical design and better effect. The Masonic Temple is a new building of granite, and has a fine front.

NEW ORLEANS. New Orleans, the seat of government of Louisiana, and the commercial mart of all the western country, stands on the northern bank of the Mississippi, at a spot where the river makes a great bend to the north-east. It is one hundred and five miles above the mouth of the stream, by ils windings, and ninety in a direct line. The ground is level, and the neighborhood a swamp. It consists of three divisions ; the city proper, and the fauxboutge or suburbs of St. Marie and Marigny. The two first are compactly built, and in all parts the streets are straight and regular, generally at right angles. In the city, the houses are built in the French and Spanish style, and are stuccoed of a white or yellow color. The fauxbourg St. Marie is built in the American fashion, and resembles one of our Atlantic cities.

As a place of trade, New Orleans has immense advantages. It is the outport for all the commerce of the Mississipp: and its tributaries. It is accessible for ships of the largest size, and its levee is constantly crowded with all kinds of maritime and river craft. In the cotton season, its streets are barricadoed with bales. There are often fifteen hundred flat boats in the harbor at a time. Steam-boats arrive and depart every hour, and fifty may be often seen together.

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