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wbep 100 per cent was added to all the permanent duties, wbich was to continue during the war against England, and one year afterwards.

It has been already stated, that duties had been laid upon American spirits and stills; and that other internal taxes had been also imposed, all of which were discontinued. The sums paid on these internal taxes, from their commencement in 1790 to September, 1812, was D. 6,460,003, of which D.1,048,033 were paid in 1801 ; and

in 1812, only D. 4,903. Although these internal duties • were repealed in 1802, their collection has never yet been

completed. At the commencement of the year 1812, the balances due on the internal revenue, in the several states, amounted to D. 254,940.

In the summer of 1813, an act was passed for renewing the internal duties, by taxes on stills and boilers, carriages, retailers of foreign merchandise, wines and spirits, anctions, refined sugar, and stamped paper. These duties were double their former amount on most of the articles, and three times that rate on retail licences. The original plan of government was, to carry on the war by loans, after the English practice, and to lay on no more taxes than would just defray the current expenses of the state, pay the interest of the public debt, and of new loans, amount. ing to about D. 9,000,000. This was to be raised by doubling the duties on imports, and laying twenty cents a bushel on salt; by sales of public lands; by a direct tax of D. 3,000,000; and D. 2,000,000 by a tax on stills, spirits, refined' sugar, retail licences, auctions, carriages, and stamped paper. These taxes commenced on the 1st of January, 1814, and the sum raised by them in the course of that year, amounted to D. 3,212,491. In September of the same year, additional duties were laid on spirits, retail licences, carriages, auctions, and stamped paper.

During the same session, taxes were also imposed upon the following articles, being manufactures of the United States, viz.

Iron, candles, hats and caps, paper, umbrellas, and parasols, plain and playing cards, saddlery, boots and shoes, malt liquors, tobacco and snuff, leather, gold and silver plated ware, jewellery, household furniture, and gold and silver watches.

The whole amount of the internal taxes paid into the treasury in 1814, after deducting for duties remitted, and expense of collection, was no more than.......D. 1,762,003

The amount paid into the treasury in 1815, after the usual deductions, was......, ... 4,697,252


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The amount paid from the lst of January to the 30th of June, 1816, was.......... ..........D.3,241,427

Shortly after peace was signed, in 1815, the following duties were repealed, viz. those on watches, household furniture, home-made spirits, and the additional duties, on postage and retail licences. At the beginning of the year, 1817, the internal duties remaining were, on stills and boil. ers, retail licences, on carriages, refined sugar, auctions, stamped paper, and bauk notes; but in December of that year, the congress passed a law repealing the whole of these duties, so that at present the United States have no internal taxes. The policy of this measure, however, has been much controverted by several able writers; as being con. trary to the practice of all nations, and in direct opposition to the best principles of political econoiny.

In July, 1798, the first direct tax, amounting to D. 2,000,000, was laid upon the people of the United States; and apportioned in manner following, viz. . New Hampshire...D.77,705 | Delaware...........D.. 30,430 Massachusetts .......260,435 | Maryland.............152,600 Rhode Island......... 37,504 Virginia ...............345,488 Connecticut...........129,767 Kentucky ............. 37.643 Vermont............... 46,864 | North Carolina...... 193,698 New York..........181,681 South Carolina......112,997 New Jersey.......... 98,387 | Georgia .......

Georgia ............... 38,815 Pennsylvania.........237,178 | Tennessee............. 18,807

This tax was laid upon all dwelling-houses, lands, and slaves, between twelve and fifty years of age, within the United States.

The number of acres valued under the above act, was 163,746,688, valued at........

.....D. 479,293,264 Number of dwelling-houses, above 100,276,695, valued at.....


Total lands and houses........................D. 619,977,248,

The slaves enumerated were 393,219. The proportion of the tax assessed upon houses was D. 471,989; on land, D. 1,327,713; on slaves, D. 196,610. In some of the states the valuations were not completed until three or four years after the tax was laid ; and from the date of its imposition to the 30th of September, 1812, a period of fourteen years, only D. 1,757,240 of this tax was paid into the treasury ;and large balances remained due at the end of 1817.-A second direct tax was laid on in August, 1813, to the :

amount of D. 3,000,000, and apportioned among the different states as follows:

New Hampshire..D. 96,793 Maryland... ......D. 151,624 Massachusetts .......316,271 Virginia .............. .369,018 Rhode Island ........ 34,750 Kentucky ............168,929 Connecticut ..........118,168 Ohio....................103,151 Vermont............... 98,344 North Carolina......220,238 New York............430,142 South Carolina......151,906 New Jersey ...........108,872 Tennessee ............110,087 Pennsylvania.........365,479 | Georgia................. 94,937 Delaware.............. 32,047 | Louisiana............... 28,925

This division of the tax shows, that for the fourteen years preceding 1813, the states of New York, Kentucky, Ohio, and Tennessee, had made the most rapid progress in population; and that the New England states, particularly Massachusetts, Rhode Island, and Connecticut, had augmented their numbers very slowly. Delaware remained nearly stationary; the population of the remainder, especially Georgia, Virginia, Maryland, and Pennsylvania, is upon the increase.

The tax was laid on the value of all lands and lots of ground, with their improvements, dwelling-houses, and slares; all of which articles were to be valued by the as. sessors at the rate each of them were worth in money. In the year 1814, it appeared, that the increased value of land, houses, and slaves, for the preceding fifteen years, amounted to more than D. 1,000,000,000. The aggregate valuation of houses, lands, and slaves, in the United States, under these acts, in 1815, exceeded D. 2,000,000,000 ; of which the slaves made D. 400,000,000, and the lands and houses more than D. 1,600,000,000.

The average value of land per acre, including the build. ings thereon, throughout the United States, is ten dollars. In particular states it varies; as for example, in New Hampshire, D. 9; Massachusetts, D. 18; Rhode Island, D. 40; Connecticut, D.35; Vermont, D.7; New York, D.17, New Jersey, D. 35; Pennsylvania, D. 30; Dela, ware, D. 13; Maryland, D. 20; Virginia, D.5; North Carolina, D. 3; South Carolina, D.8; Georgia, D.3; Kentucky, D.4; Tennessee, D.5; Louisiana, D.2; Miss sissippi, D. 2; Indiana, D.2; Ohio, D. 6.

On the 9th of January, 1815, an annual direct tax to the amount of D. 6,000,000, was laid on, to be assessed in the same manner as that passed in the year 1813; but on the 5th of March, 1816, it was again reduced to D. 3,000,000,

: Since the opening of the several land-offices for the sale of public lands belonging to the United States, in the year 1796, D. 8,437,531 have been received from the proceeds of those sales, up to the end of 1814. The whole number of acres sold during that period, has been 5,385,467. The purchase money was D. 11,356,688; leaving nearly D. 3,000,000 due to the treasury. There are yet above 500,000,000 of acres of public lands, lying in the states of Ohio, Indiana, and Mississippi, and in the territories of Michigan, Illinois, Alabama, and Missouri. The various taxes laid on in 1815, were considered as war taxes, and necessary to support public credit. The whole revenues of the United States were at that time upwards of twentyone millions of dollars : namely, customs, D. 4,000,000; internal duties, D. 10,159,000 ; direct tax, D. 6,000,000; public lands, D. 1,000,000; but in 18!6 they produced D. 1,500,000. The postage of letters produces a net revenue of about D. 100,000 to the Treasury.

The following statement shows the estimated receipts and expenditures of the United States, at different periods,


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The estimates of receipts and expenditure for the years 1818, 1819, and 1820, were made by the committee of ways and means. The net amount of revenue received in 1815 was D.50,906,106; being from customs, D. 37,656,486; internal duties, D. 5,963,225; direct tax, D.5,723,152; public lands, D. 1,287,959; postage, &c. D.275,282.

The President's Message, of the 2d December, 1817, states, that after satisfying the appropriation made by law for the support of the civil government, military and naval establishments, provision for fortifications, increase of the navy, paying interest of public debt, and extinguishing more than eighteen millions of the principal within the present year, a balance of more than six millions of dollars remains in the treasury, applicable to the current service of the ensuing year. The estimated receipts for 1818, from imports and tonnage, amount to twenty millions of dollars; internal revenues, two millions and a half; public lands, a million and a half; bank dividends and incidental receipts, half a million; making a total of twenty-four millions and a half. The annual permanent expenditure for the support of the civil government, army and navy, as now established by law, amounts to eleven millions eight hundred thousand dollars; and for the Sinking Fund, ten millions, leaving an annual excess of revenue beyond the expenditure of two millions seven hundred thousand dollars. The whole of the Louisiana debt may be redeemed in 1819; after which, if the public debt continues above par, five millions of the Sinking Fund will be annually unexpended, until 1825, when the loan of 1812, and the stock created by funding Treasury Dotes, will be redeemable. The Mississippi stock also will, probably, be discharged during 1819, from the proceeds of public lands; after which, those proceeds will annually add to the public revenue a million and a half, making the permanent yearly revenue amount to twenty-six millions of dollars, leaving an excess of income, above the expenditure, of more than four millions of dollars.

The secretary of the treasury, in his report of the 5th of December, 1817, corroborates this statement, and esti. mates the expenditure of the year 1818, at D. 21,946,351; namely, civil, miscellaneous, diplomatic, and foreign intercourse, D. 2,069,843; military services, including arrears of half a million, D. 6,265,132 ; naval service, including a million for the gradual increase of the navy, D. 3,611,376; public debt, D. 10,000,000; leaving a balance in the treasury of D. 8,578,648, on the first of January, 1819.

The following summary, in round numbers, will convey å tolerably accurate view of the capital, income, and expenditure of the United States:

Capital, real and personal..................D. 7,200,000,000 Income.........

........... 360,000,000 Expenditure, United States...D. 25,000,000

The States ......... 20,000,000— 45,000,000 National debt......

........... 100,000,000

The capital consists in reality, of Public lands, 500,000,000 of acres, at two dollars per acre

........... D. 1,000,000,000

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