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owe some left-handed compliments to those enlightened citizens, I thought I could not better discharge that part of my debt than by communicating to them, through the channel of your newspaper, some observations on the case of the ship Polly and cargo, lately condemned in the Court of Vice- Admiralty here. As I know those virtuous lovers of liberty delight in mischief, it will be very pleasing to them to add this case to their catalogue, as it will furnish what, in the republican dialect, will be called another glaring instance of British piracy. Besides, it will be peculiarly grateful to them, as it will furnish a strong proof that Jacobin morality gains ground fast in the United States, and will afford a favourable prospect, that the erroneous opinions our foolish ancestors entertained of the sacred obligations of an oath, give way fast to the admirable philosophy of modern republicans; it will also help to keep up the spirits of the fraternity, during the present deranged state of affairs; for it will be considered a great point gained, when they can destroy the credit which is due to public papers; for those gentry love established governments, as the devil in old times was said to love holy water.

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The

ship Polly was laden with cocoa, indigo, cotton, coffee, and sugar; and, by her papers, both vessel and cargo appeared to be wholly owned by Messrs. MANN and FOLTZ, merchants at Charleston, South Carolina. The papers stated her voyage, when captured, to be from Charleston to Cadiz. She was brought into this port by his Majesty's ships of war the Hind and Termagant. Her papers, and the proofs of her neutrality, were prepared apparently with great care, and seemed full and complete. She had, first, a bill of health from the port of Charleston. Second, a bill of lading, signed by JOSEPH TAGGART the master,

and

and by MANN and FOLTZ as the shippers of the cargo, at Charleston, for their account and risk, consigned to JOHN WHITE, Esq. at Cadiz, no. freight to be paid, being the owners' property. Third, a manifest and clearance for the whole cargo, under the seals and signature of the officers of the customs for the port of Charleston, by which it appeared that the whole of this cargo was shipped in August last at Charleston, and was.. cleared out for Cadiz. Fourth, an affidavit made by Mr. FOLTZ in the strongest terms, who swears that the whole of this cargo actually belonged to him and Mr. MANN, his partner, merchants and citizens of the United States, and that no other person whatsoever had any interest therein, directly or indirectly. This affidavit is made before. a notary public at Charleston, of the name of JOHN MITCHELL, who certifies the same under his seal, with the usual formality, and also certifies the respectability and citizenship of MANN and FOLTZ; and for fear there should be any doubt of the authenticity of this paper, certificates from the British and Spanish Consuls are annexed, to establish the official situation of Mr. MITCHELL, (which leads me to express a strong wish that his Majesty's Consuls will be, in future, a little more cautious how they affix the arms of Great Britain to such trumpery). Fifth, a roll of equipage.. Sixth, letters patent, under the great seal of the United States, signed by the President, and countersigned by the secretary of state, recommending this vessel to the protection of all the nations on earth, she being wholly owned by the subjects of the United States of America; to which is annexed an affidavit made by TAGGART the master, who swears, that no subject of the belligerent powers has any interest in this vessel, directly or indirectly. Seventh, a letter of instructions to the master,

signed MANN and FOLTZ, who order him to deliver his cargo to WHITE, at Cadiz, who had orders to remit the proceeds to London; and they direct him, either to return with freight or a cargo of salt to Charleston. Lastly, an invoice and letter from MANN and FOLTZ to WHITE, advising him of their having shipped this cargo to his address, and request him to remit the proceeds for their account, to Mr. JOHN SHOULBRED, of London.

"This vessel sailed from Cadiz last December, as an American vessel, commanded by one HowLAND. NOILI, who was on board, passed as a passenger, and brought in her to Charleston a cargo of wine, brandy, vinegar, fruit, and dry goods on his arrival there he discharged HowLAND, and appointed TAGGART, who had been the mate, to be master; and appointed his brother mate. Without discharging this cargo at Charleston, which was registered in the custom-house at Cadiz (as appears by the papers found on board), as the property of Spaniards, to be delivered at Laguira, they procured American papers to shew that the cargo, being the property of American citizens, was shipped at Laguira for Charleston, on board the American ship Polly, both vessel and cargo the property of American citizens, dwelling at Charleston. Under cover of these papers they arrived at Laguira, where NoILI disposed of the cargo agreeably to its original destination, and loaded the present cargo principally for the account of the house of BEINE, at Cadiz. At Laguira, he and TAGGART formed a set of papers, to shew that TAGGART had purchased this cargo, with the proceeds of the outward cargo, owned by MANN and FOLTZ, and that he had shipped it for their account and risk, to be delivered to them at Charleston. With these papers the vessel sailed for Laguira, actually bound to Cadiz, but to touch

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at Charleston, for the express purpose of procuring American papers, as fully appeared by the papers found concealed. NOILI staid at Laguira, and he mentions in one of his letters, his fear that if the English found him on board, it might condemn the whole. The vessel arrived safe at Charleston, the master having, with his false paper, deceived the officers of a British frigate, by whom he was examined during his passage. At Charleston he shipped a new crew, and having procured American papers of all kinds, without landing the cargo, he sailed for Cadiz.

"The master, and his brother the mate, whose name is SAMUEL TAGGART, were examined on oath; they call themselves citizens of Rhode Island, and confirmed the account given of this vessel and cargo by her papers, and declared that no papers of any kind whatever had been destroyed or concealed in any shape. The crew having been shipped at Charleston, after this ship was ready for sea, could give no account about her. The cook, unfortunately for the concerned, had not been converted from the Christian to the Jacobin religion, and was foolish enough to believe that he was bound to tell the truth when examined on oath; and the stupid silly fellow told how SAMUEL TAGGART, the mate, after the vessel was brought to by the ships of war, ordered him to burn a quantity of papers, which from the appearance he supposed to be the log-book; that he burned the whole in the mate's presence. The master claimed this vessel and cargo for MANN and FOLTZ, and after the cause had been considerably investigated, several letters and papers. were found concealed between the lining of the cabin and the stern-post of the ship, which gaye the complete history of the ship and cargo, and fully proved, that the whole of the papers and

affidavits

affidavits before mentioned were à composition of shameful falsehoods, fabricated by persons calling themselves American citizens, for the purpose of deceiving the British nation, and prevent its making prize of the property of its enemies. What they were to receive for their services is best known to themselves; though I believe, from the best information I can obtain, that the market was overstocked with the consciences of American neutrals, and that in the present enlightened century they sell for a very low rate. It was fully ascertained by these letters and papers, that this vessel and cargo belonged to, and were under the sole management of a Spaniard, named GUILLAUME NIOLI; that the whole of the cargo was put on board this vessel, at Laguira, under his sole direction and management; the register from the Spanish custom-house clearly showed the whole to be the property of Spanish merchants; and from it, and other papers, it fully appeared that MANN and FOLTZ did not own one shilling's worth of the property, unless they could pretend to own some Cocoa and indigo, to the value of four thousand dollars, which NOILI directs his correspondent to deliver to their order at Cadiz, free of freight or commission, as he hoped they would charge no commission for the services at Charleston.

"After this statement, it is scarcely necessary that I should say the unjust judge (as this virtuous race of neutrals are pleased to stile the judge of the British Court of Admiralty) condemned both vessel and cargo; and I need not tell you how glad I am that the neat proceeds will, in a few days, be distributed among some of those brave men who are the defenders of the civilized world. But I cannot, conclude without observing, that if this case should come to the knowledge of the American government, and it neglect to procure those

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