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study and close calculation; they furnish me with facts which lead to conclusions most irresistible. A few more books will end this controversy, which has become one not of fact or principle, but of their application. I now address myself to the anti-tariff merchants.

The subject of exchange affords many instructive lessons; it is now 9 to 10 per cent. premium: this settles the great question of the balance of trade. It must be against us; we are in debt-so much that produce, stocks and dollars are insufficient to redeem them. Will not this fact silenceopposition? I must not be told that it is only bills on England that command this price; for, my good masters, you know if you have funds in Paris, Am

southern planter reciprocate this pledge with me- some touch-stone by which the people can judge will they agree to take the principles advanced by between us. Till this better rule is pointed out, the friends of manufactures which have been con- it must be allowed to me to go on in my own way; tained in mercantile memorials and sanctioned by to extract from our opponents' sound rules of po sound and correct? Will they agree to licy, and press upon them the application of their niversally heir objections from any measures which own doctrines. Our enemies write books-those on the solemn declarations of William books are my text; they have learned me much yard and the committee of Boston merchants-more than could have been hammered out by hard other words, will they agree that their own princi ples shall receive general application? It they will, then through the medium of this national paper and before the nation, I offer them the hand of friend. ship: we will stand upon the line which merchants have drawn and government approved, looking to and supporting only our mutual and the country's interest-but if this offer is not accepted, reasons must and shall be given; the American people shall know why merchants contradict the facts and disclaim the maxims which they have with uniform success so often heaped on the national legislature. If hard words are substituted for reason and abuse for argument, they shall be ashamed of their scurrility--an indignant public shall disgrace them. I can in a day teach a school boy to prate-smug.sterdam, or Leghorn, you can create a credit in gling, restrictive system, free trade, the ruin of London, and the only premium you pay will be the agriculture, revenue and commerce; ships rotting at rate of exchange between those places, and not our wharves, coasting trade, annihilated bounties, between this country and England. The general premiums, monopolies, privileged orders, tax on balance is against us, and the aggregate of our the poor, enriching capitalists, conspiracy against commercial operations is conclusive evidence that the principles of tree government, destruction to they are unprofitable to the country. Now, genthe rights of every freeman in the union, distress tlemen, I call upon you to be consistent with your from the ocean to the wilderness," and all the "ling selves-you say 8 per cent, additional duties will lang lavoo" of declamation;—any one may rant for destroy commerce: how do you account for comhours on these topics; they may suit for the use of merce being able to bear 10 per cent. exchange? elections, set speeches for town meetings, or any You complain that an increase of duties will be a other occasion when a demagogue in the uncon-tax on the poor and the fariner-you seem much trolled possession of the floor, the chair, the stump, alarmed about them when a committee of manuor the keg, may factures recommend new duties on the goods; but "Keep the dull rabble in awe, and teach poor bigotted fools;"-" you, the money changers in the temple of comBut it is not the language by which the people of merce, put the same addition in the shape of exthis country will ever agree that their rights, their change, and never think of the hardship on the interests, shall be decided by their representatives. | poor or agricultural consumer. You call protecting High-minded and intelligent men should never duties a tax on the many and a bounty to the few: think so badly of themselves or their cause, as to pray, who pays the tax and who receives the boun condescend to the mere use of epithets-their feel-ty on the bills you remit to England to pay for. ings, their pride, should cause them to a discussion foreign manufactures? Do have the goodness to worthy of their character; they should set too high come out and explain these things, that we may a value on their principles to abandon them on understand them; for, being but a plain man my. every occasion that did not suit their interest-they self, it is out of my power to comprehend the dif should not be so selfish as to ask of their govern-ference to the man who consumes 100 dollars worth ment to apply to their benefit one set of measures, of goods on which there is 10 per cent. duty added, and to all the rest of the country different ones. and 100 dollars worth of goods on which there is This would indicate a want of conscious rectitude 10 per cent. of exchange added. To me it seems would be treating the constituted authorities of that the consumer pays 110 dollars in both cases:— the nation with disrespect, by asking them to ex-how is it by your calculation? The ways of compose their motives to imputations of partiality to one at the expense of all other classes of their constituents. This must not be-if government is not just or is not impartial, in affording protection and encouragement equally to all, it must preserve the apppearance of doing so. There must be the act, word and visible sign of equal justice. Principles once incorporated into a legislative code, must be uniform in their application. B. must have a right to claim the adoption of the rule made for A.-if the rule is wrong, rescind it; if a maxim is unsound, expunge it from our code-but if sound and wise, especially if it has been tested by experience, let it be extended to all. Is not this a fair offer to discussion? is there political quackery in thus attempting to test the sincerity of our opponents or the validity of their objections? if they are not willing to be bound by their own declarations, let them point out a better rule-agree to

merce must be mysterious, indeed, and past finding out, if giving a different name to the additional 18 dollars can alter the result. I understand you wellyou do not regard the rate of duties on exchange, if the manufactures of the country are not encouraged by the increase; you do not care how much your customers pay for goods, if you import and sell them. You have now the same profit on your goods as if exchange was at par, except on articles where there is a competition for the market between the domestic and imported manufactures On silks, fine muslins and cutlery, you have as good profits as ever-do not deny this; look at one of your commercial papers of the 31st of May, where exchange bad risen to 94 per cent. on London, and the state of the market is thus noticed: “Dry goods. The dry good market has improved for the last few weeks. European goods, of fresh importations, go off readily at a handsome advance."

Taxes-Imposts-Manufactures.

It is due to a just apprehension of some of the most important topics that ever were submitted to the sound consideration of a people, that they should hear both sides. On this principle, we published in the last REGISTER, a long and complete extract from Mr. Garnett's address to the Agricultural Society of Fredericksburg, and now give the following editorial article from the "National Intelligencer," of the 9th inst. entire, to which we have annexed a few remarks.

This is evidence furnished by some of yourselves, ing, and tell you plainly you dare not test your as and you all know it is true. You do not com-sertions by your principles-their general applica plain of a duty of 100 per cent. on spices, teas, tion will leave you without defence. Reader, you spirits and for the best of reasons; the credit on must have patience--I have much yet to say on the duties is your capital, it is four fifths of your stock application of principles, which you will find a in trade; you get your "handsome advance" on du- fruitful subject of examination. My next will be ties as well as first cost, and you would be willing devoted to the Waltham manufactory with this that every article in the tariff would be 100 per establishment the public is not yet suf cent. if it did not encourage domestic manufac- quainted; it must be better known. [Comm tures. You know that we cannot raise spices and tea, or make Jamaica spirits, Holland gin or French brandy; but you as well know that we can make iron, hemp, linen, cottons, woollens;-and here is the true secret of the misapplication of principles. 100 per cent. on tea, you find by experience, does not cause the culture of the plant among us, and you agree to this amount of duty without a murmur; but 100 per cent. on cottons does so encourage the manufacture as to reduce the price and improve the quality, so that you cannot import them at a "hand. some advance." There is not a man among you that would object to a duty of 33 per cent. on silks, and there is not one among you that does not ob "A long essay, headed the meaning of words,” ject to 33 per cent. on woollens for this plain is going the rounds of the newspapers, in which reason: silks would still be imported but woollens would much pains are taken to prove that the duty on imbe made at home. It is not principle that causes you ports is a tax on the consumers. Without assuming to make this difference, it is interest; it is not a to ourselves any extraordinary degree of astuteness, regard for the consumer of your imported goods- we confess that we ourselves had, for a consideralike the shelves that contain them, you put on as ble time, been under this very impression, and even much as they can bear; you have no feeling for the thought that the same idea was pretty generally farmer any further than that he should be depend. entertained by the people at large. But, from the ent on you for his market, and be compelled to pur- ejaculations of astonishment which have accompa chase from you on your own terms for you know nied the translation of this article into many papers, by experience that a competition between you and we might be led to suspect that we have been the domestic manufacturers will destroy your mo- strangely deluded, and that the fact set forth is, in nopoly and reduce your profits. It is the same rea. truth, a new discovery. After establishing the sur son that makes you cheerfully pay 10 per cent. for prising position that imposts are taxes--"grievous exchange, and protest so vehemently against 8 per oppressive taxes"--the writer of the article to cent, duty. The rate of exchange is fluctuating-which we refer proceeds to dilate on the ruinous no man will invest his capital in buildings and machinery for domestic manufactures on the temporary and precarious encouragement which the premium on bills may afford, but they will do it on the faith of an act of the national legislature. When a duty is imposed, the faith of the nation is pledged -the law will not be repealed after the capital and industry of the country is employed on its faith; the manufacturer knows what he must depend on-count of the aforesaid singular detection of an oc the rate of duty is fixed; though it may be mode rate, it is permanent: but on exchange, he can make no calculation-what is equal to a protecting duty of ten per cent. to-day may not be five to-morrow. If the rates of duties and exchange were equally permanent, they would be equally efficient to protect our manufactures, and equally detrimental to commerce; but the difference between certainty and uncertainty--between the faith of government and the conscience of a money-broker, gives the true cause of your opposition to paying 3 per cent. duty, and your willingness to pay 10 per cent. exchange. If I am wrong, tell me, gentlemen, what is the true reason-if these decisions are errors of mine, it is for the want of better knowledge. The "I will close these remarks by calling the atten human mind is by nature dark, it cannot be illu- tion of those who will read to one statement. In mined by reflection alone. Knowledge must be 1816 the amount of the revenue from imposts was communicated by those who possess it, and there is thirty-seven millions of dollars. If this is taken as no portion of the community who have the reputa-one-fourth of the custom valuation, or first cost, it tion of being more intelligent than yourselves. Im- would be one hundred and eighty-five millions. part, then, to us some small portion of the light Add the profits of all the sets of merchants, 33 per which shines with so much effulgence in your own cent. makes the sum of 246,000,000 that was drawn minds-"what is dark in our's illumine" then we from the country by the collection of a revenue of will travel together in the road to national industry: 37,000,000 in one year. If the same amount of rebut till then you must excuse us if we pay no regard venue had been drawn from sources of internal reto your common-place declamation and angry rail-venue, then at least 100,000 of manufactures would

consequences of supporting the public expendi tures by a revenue drawn from such a source, and declares, incidentally, his preference for direct taxes--that is, he thinks the importation of certain articles of foreign fabric ought to be forbidden, and that the revenue lost by their exclusion ought to be supplied by a tax on the domestic fabrics.

We took up the pen to notice the article on ac

cult truth, and not with any view of examining at large the question which it presents for considera. tion. That has already been fully discussed in our columns, between a manufacturer and a planter-the champions of the two interests-each of them, perhaps, carrying their doctrines to extremes, be tween which, it is an old observation, we are to look for political truths and political wisdom. There is one proposition, however, presented in the arti cle referred to, which, coming from a source whence we receive much sound doctrine, deserves more than a playful notice. The argument on which it is founded will be found summarily stated in the following extract:

have been made at home, which were imported. | enhanced by the taxes which the manufacturers are The effect on the prosperity of the nation is beyond then to be made to pay for the privilege of making calculation. Thus has the country been brought their cloths and calicoes, and pins and penkives. to ruin by impost; it must be restored by a new Now, against this system for encouraging manusystem, which I will explain and defend, after one factures and raising a revenue, we beg leave, with more notice of the old one."--Niles' Reg. great deference, but with great sincerity, to obHeard ever man the like of this? We certainly jeat, by all that we respect of republican princinever hand we should have suspected our ples, by all that we love in our forms of governbally wiles of an ironical purpose in writing it, ment. We are the friends of manufactures. Ourfor the grave and elaborate process by selves one of that interest, it would be strange if he has arrived at this formidable conclusion. we were not. It affords us pleasure to witness We have never before heard it denied, that the their improvement, and we hope ever to see them system of duties on imports had two objects: first, cherished. We believe, however, that on most arto raise a revenue in the easiest possible method, ticles of foreign growth or manufacture, the duties and, secondly, by discrimination in these duties, to are now abundantly high for all the purposes of enencourage our own manufactures by sustaining couraging the gradual growth of American manuthem against foreign competition. But Mr. Niles, factures. We know, indeed, that under this pro it seems, has discovered that it is the duties which tection, manufactures are actually growing to such produce the imports, and not the imports which an extent, that, we have no hesitation in predicting produce the duties. We do not mean to impute to they will, within ten years, in the natural course of him the utterance, in terms, of so gross an absur- things, cast the balance of trade on the other beam, dity; but it appears to us, his premises afford no so that exchange on London will be as much in our other conclusion. It is evident, indeed, that Mr. favor as it is now against us, and Great Britain will Niles, in endeavoring to restore words to their pro- have to seek for new markets, where too she will per significations, has run into an extreme, quite find in us a formidable competitor. Our manufac. as indefensible as that which he writes to condemn. tures are growing so rapidly, that it is hazarding We find him, for example, saying, in another place, nothing to suggest, that, in less than fifty years, that the "government adopts such a system that the our redundant manufactures will find their way to country is obliged, in order to raise fifteen dollars every nook of the world into which a white man for the public treasury, to likewise raise sixty dol- can penetrate. It is not true, as a general remark, lars for the foreign merchants, and twenty-five dol-that manufactures are depressed, more than as, lars for the domestic merchants. This is a fact--no with every other pursuit in life, they have experiman can deny it," &c. We do flatly deny, not his enced some inconvenience from the general peace.. facts, but his inferences. What has, in fact, been They are rapidly growing, and already supply our the policy of the United States in regard to the two wants so extensively, that the amount of our iminterests of navigation and manufactures? Let us portations from abroad, bears almost no proportion look at it with an impartial eye. On the latter it to that of our home manufactures. These may aphas imposed no restriction of any sort, but left it pear at first, to be broad assertions, but they will free as air. On the former it has laid a burthen (in bear the test of examination. We recollect lately the shape of taxation) light at first, but gradually to have seen a few facts, which throw light on this increased, until the weight of the taxation has ef subject. A deputy marshal, in taking the census fectually excluded the importation of many articles of one small county in the state of Virginia, took formerly brought into the country. The case fairly the trouble to procure from each family an account stated is, that the merchant, for the privilege of car- of what they manufactured for their own use, and rying on his lawful pursuits, is obliged to pay, ac- it appeared, that, in a population of 9,909 souls, cording to Mr. Niles' statement, (which, as far as there is annually made of the single article of cotfacts and figures go, we have no doubt is correct,) ton cloth 65,000 yards, and of woollen 14,700.--at the rate of fifteen dollars for every sixty dollars' There are in Virginia more than an hundred such worth of merchandise which passes through his counties, and the addition of two cyphers to each hands. This money supports the government, of the above quantities will give an idea of the exWithout it, we do not hesitate to say, our whole tent of the manufacture of cloth, in a state which system of government would have been a dubious, is generally considered the reverse of a manufac if not a hazardous, experiment. If congress had turing state. A few extensive manufactories, with the right to cut off this revenue, by annihilating at too expensive buildings, having ill contrived and a blow our foreign commerce, as is now almost in discarded machinery, are, from these causes and terms recommended, to do so, would, in our view, the want of capital, in a languishing state, and this be an act of political suicide, on which insanity produces an impression that all manufactories are would be the most charitable verdict that a jury of so. But that impression is believed to be errone. inquest could render. ous. We know the fact that some establishments, Mr. Niles has not mentioned the circumstance, extensive ones too, are not able to comply with the that every cent of the taxes on imports, which he orders for goods which they receive, under the imhas suddenly discovered to be so oppressive, be-provement of the demand for domestic manufac. cause it is not felt, is a premium to that amount tures naturally and necessarily growing out of the paid to the manufacturers, by enabling them to present state of things. We are, therefore, the reasell their fabrics to the people for exactly so much der will see, opposed to prohibiting imports from more than they could otherwise get for them. This abroad, for the purpose of encourageing manufacpremium, however, which, on some articles, is ac-tures, believing them to be, generally speaking, suftually a hundred per cent. on the prime cost, nei- ficiently encouarged already. ther satisfies him nor them. Nothing short of a But infinitely less are we in favor of prohibiting prohibition of importation of foreign goods, it ap.importation, for the purpose of substituting direct pears, will answer. Fine times then for the manu- impositions as a preferable mode of raising a reve facturers. You must take their goods at their own nue. Direct taxation, it is true, is expressly recogprices, or not at all--and those prices, by the new |nized by the constitution, must be resorted to when and approved system of finance, are to be further the imposts fail, and may at any time, discreetly

the power of carrying on internal improvements; and to produce, finally a tendency to the consolidaton of all power and authority in the foroy. eramenta consummation justly to be dre

REMARKS BY THE EDITOR OF THE REGISTER.

In the first place, though it may be the least im portant thing to be considered, it may be right to declare, that I have always disavowed the authorship of the essays headed "Meanings of Words," and Application of Principles," which have recently appeared in the REGISTER, and clearly designated that they were "communications.' I do not state this to exonerate myself from the force of the remarks of Messrs. Gales and Seaton, but for the simple purpose of suggesting what every one who bas read these essays must know, (and some of them have been published in at least fifty newspapers), that their author is able, and I presume very willing, to defend what he has advanced. Nay, judging by the article from his pen which appears in the preceding pages, he will not be displeased with the rencontre;-but his location is so far distant from Baltimore, that we cannot expect to hear from him for a considerable time.

regulated, be a salutary and useful adjunct to the | direct taxation, the establishment of such a system revenue derived from foreign commerce. We have by the general government must have the effect to no objection, even now, to taxes on distillation-contract their financial means; to take from them on sales at auction, pleasure carriages, luxuries of any sort. But to resort to it as a system, would be an extraordinary and a dangerous experiment. The tax on the tonnage of a ship is cheerfully paid, and readily collected. Yet, apply the same rule to land conveyances, and a moment's reflection will shew the comparative oppressiveness and difficulty of collection of the tax. The freight of every ship arriving in our ports, is readily ascertained, and may be examined without encroaching on personal rights. The lasting of every waggon could not be examined with a view to raising a revenue from it, without the exercise of a despotism of inquisition which freemen would not brook. When every thing in your house is taxed, from the domestic cloth you wear, to the home-grown food you eat, and from the food you eat, to the light by which you eat it-when the exciseman is lord of every neighborhood, and swarms of spies and informers follow in his train, and brood over the land-when a system of patronage is established, which enables the ex. ecutive to bend the national mind at his nod-in what will then consist the boasted advantages of our condition, over that of the people of Europe? We shall have lost its essentials. Under the impulse of a necessity as strong as that of war, national existence being at stake, the people will submit to direct taxation; but, even during war, we have seen how vexatious was a system of taxation not half as extensive as would be required as a substitute for our present revenue system. During peace, we have a familiar illustration of the restiveness of our people under direct taxation, in the resistance made to it in the honest state of Pennsylvania, which was quelled only by military force. Taxes, which re Though I have expressed my own opinion of quire the aid of the military to enforce their collec. things very freely, I have sedulously avoided per tion, can never recommend themselves to our at-sonal controversies-not because I feared them, tention, because they must be transitory in dura- but for the reason that they might interfere with a tion and deceptive in amount. Laws, in this coun-performance of the duties which I owe to one of the try, lose their strength, and had better be expung- most numerous and respectable list of subscribers ed from the statute book, whenever they lose their moral force. This evil is avoided by legislating with the popular or national feeling, and not against it. The substitution of direct taxation for the imposts would be to set the known feelings of the people at defiance, and therefore, if therefore only, would be highly inexpedient.

Referring then the matter at large to the more powerful talents of my correspondent, and by no means wishing to lessen the scope of the remarks that he may think it proper to make upon the ar ticle from the "National Intelligencer," I shall only notice what the editors of that paper are pleased to say about the attempt to establish "the SURPRIS ING position that imposts are taxes," of which they are so good humoredly witty.

that are appended to the title of any work published in America. I seldom attack any one, though some of our leading editors, at times, seem to act as if they would cause their readers to suppose that the moon might be a "green cheese!" The editors of the "Intelligencer" have run a foul of me several times, and about things too, that my The most extraordinary objection to the present vanity led me to believe I knew just as much as system of revenue, is, that it is scarcely felt by the they did themselves. On a former occasion, in a people. This we had always supposed to be its case like the present, I furnished the readers of best recommendation. If there is any particular in the REGISTER with a happy specimen of their art which the beauty of our free institutions is pre- of sinking, and we now have another remarkable eminently manifest, it is, that here government ex-instance of it, in their condescention to acknowledge ists without being felt. It is this which has been the a naked fact, at the very moment when every body be boast of Americans, and the admiration of foreign-gins to see that it is so, and when a further denial or ers. But this, it appears, is all wrong. We have a new sect of politicians, who are followed for their strange doctrines, of which that of which we have been speaking is surely the most strange.

As

concealment of it would not avail any thing. It has not been recently discovered that "imposts are taxes," but I apprehend this to be the first time that these gentlemen have called them so! It has We had not intended to pursue this subject so not been the fashion at Washington to say that they far, and can only allude to the comparative cheap were "taxes," or burthensome on the people. It ness of collection of the duties on imports. It is a has not been thought politic to call them by their consideration, certainly, which ought not to be right name, lest an alarm might be created! overlooked, but is quite subordinante to the moral before stated, such was the reason given to me last. and political arguments which oppose the prefer- winter, by a prominent member of congress, for ence of an internal to an external revenue for the the incomprehensibility of the annual report of the ordinary purposes of governnent. Nor have we secretary of the treasury. The people have been time to dwell on this much stronger objection to a kept much in the dark by this sort of management. ponderous system of internal revenue; that, as all This is truth-and, without the least spirit of opthe revenues for the support of the state govern- position to any one in congress, or in the adminis ments are necessarily and exclusively drawn fromtration, I feel it my duty to say it, as well as to

express a belief that some are very uneasy at the present progress and prospect of things, relating to the revenue and the pernicious practice of bor. rowing money to pay the current expenses of go

vernment.

Mr. Calhoun, the present secretary of war, was favorable to the continuance of the direct tax, and said "if gentlemen were of opinion that the navy ought not to be gradually improved; that preparation ought not to be made during peace for preventing or resisting war; that internal improvements should not be prosecuted-if these were their sentiments, THEY WERE RIGHT IN DESIRING TO AROLISH ALL TAXES:”—every one, even a tax to pay the president his salary and congressmen their wages No-no; Mr. Calhoun meant no such thing--by "ALL taxes," he had reference only to the "interin that year, on account of arrearages, &c. about nine millions, whereas the duties on imposts (not taxes!) produced thirty-six millions! Mr. Calhoun did not design to practice a deception he was then, as I believe that he is now, incapable of it; he

words," and his opponents, who never thought one instant about the payment of thirty-six, or three hundied and sixty millions in taxes on goods imported, were feelingly alive to the payment of three millions, by a levy upon lands, houses, and slaves! How could this have happened but by a mistaken "application of principles?"*

Now, let who be “surprized” that may, I boldly venture the assertion, that a very large majority ople of the United States, have not con"imp sts as taxes-else, why have some bed so much at the payment of one dollar on account of the internal revenues, while they were paying ten dollars through the medum of the imposis? The idea has been extensively disseminat-nal revenues" These ("ALL the tares") produced ed and strongly encouraged, that it was the merchants who paid the duties on goods imported the consumers were kept in the back ground; and, as the people saw no tax-gatherers, they did not apprehend that taxes were collected! This is re commended as a "beauty in our free institutions"-spoke according to the accepted "meaning of that is, because the people are deceived and the money drawn from their pockets without their knowledge or consent! This is a favorite dogma in monarchies, where governments are instituted for the benefit of kings-but in direct hostility to the best interests of a republic, in which it is the right and duty of the people to know and feel what their servants are doing. The principle of The merchants have often boasted that they supthe governing power in the one case, is to cheat ported the government—that they paid the reventhe people and keep them ignorant; in the other, ne- not the taxes. The word would be rude, and the people possessing the governing power, can- expose the attempted deception. When a citizen not be supposed willing to defraud and disenlight-of New-York was speaking to Mr. Jefferson, of the en themselves. We have all laughed at the story great amount of revenue paid by that city, the sage of a miser and thief, who carried his love of money chillingly observed, "remove the custom-house aand plunder so far in his old age, as to rise at the cross the Hudson, and the city of Jersey will pay dead of night to steal a guinea out of one of his it." But every one does not see with Mr. Jefferhoards and secretly deposite it in an other. Cer. son's eyes, or reason with his mind-and the fact tainly, no one is prepared to say that we ought to is, that so much has it been the fashion to keep act in this manner. To prevent it, I have endea-out of view the idea that "imposts are taxes;" that vored to shew them not only that "imposts are taxes," but that they are the most unequal, most burthensome and severe of all taxes: and have now prepared and shall speedily publish, an article of considerable length on the subject, though Messrs. Gales and Seaton may be "surprized” at my doing

thousands who were paying 200 dollars a year and upwards in taxes on goods imported, were insensible of it, and growled not a little at the payment of 20 dollarst a year by a direct tax on a tract of land, a dwelling house or store, that brought them in from 6 to 800 dollars per annum, or was worth so much for its occupancy by themselves!

But I will now adduce the highest authority on this subject, and hasten to conclude these remarks. The president of the United States, Mr. Monroe, in his inaugural speech, delivered in the capitol on the 5th of March last, alluding to certain payments on account of the public debt, said, they were "conclusive proofs of extraordinary prosperity,' because they had "been defrayed without A BURTHEN on the people, the DIRECT TAX and EXCISE having been repealed." Will Messrs. Gales and Seaton oblige us by an interpretation of this? The direct tax

If it were worth while, and I had leisure to look over my books and papers, I could fill a whole sheet of the REGISTER with extracts from the memorials of merchants, speeches in congress, and writings of men high in office, to shew that the fact has been virtually denied, actually concealed, or tacitly dissented from, that "imposts are taxes."The payment of a direct tax of three millions, has been powerfully declaimed against as oppressive, when it was not even hought of, or hinted at, that the payment of more than thirty-six millions by impost, was at all grievous. By referring to this work, many instances of what is just stated may *I am not sure that I myself bave not written be found. I will mention only two, to shew the or spoken after the manner of Mr. Calhoun and manner in which taxation has been regarded even others, from the prevalence of fashion, but not latein congress-and by the representatives of the ly. When our country was prosperous, the revepeople. In vol. ix. page 376, et seq. there is a nue needed by government was so easily paid, sketch of a debate that took place on the 20th of that many insensibly glided into any idea which it January, 1816, on a proposition to continue the pleased those in power or having influence to direct tax, its amount being reduced to three mil- throw out as to this matter:-it did not attract atlions: Mr McKee, though he thought it a prefera-tention, because the people did not feel its operable tax, because "it comes home to the feelings of tion. the poor and the rich every man feels it--it does In the article which I have prepared about hot slip unnoticed though society," was opposed to its continuance; and, among other things, asked "Did we not say that within one year after the peace, THE NATION SHOULD BE RELIEVED OF TAXA TION?" Not the taxes on imposts, because nobody ever thought of relieving the nation of them.-six millions tax.

taxation, I shall shew that the free negro, making five or six dollars per week, by sawing wood, &c. in our streets, pays more taxes under the present system, than a person worth 10,000 dollars, in real property, paid for that property, on account of the