FROM THE BEE. CONJECTURES ON TAXATION (concluded.) LET us now consider, what circumstances (hould determine us in the choice offubjects of taxation. Commodities whose manufacture or import are in the hands of a few, being more easily taken an account of than those in the hands of many ; jin ports oil them may be more cheaply collected. Among manufactured commodities, duties 011 glass and cotton are collected at the lead expence. A duty upon delfc, stone-ware, bricks, tyles, and flower-pots, might be levied at a small expence, th£ charge to be made at the kiln. That Hage of manufacture which takes up the largelt time, is the moll proper for taking ac count of it and charging the duty: Thus, tho the duty is iinpofed upon drying malr, yet the account of it is taken when in the cistern, couch, or 011 the floor, not when it comes from the kiln. Commodities, therefore, whose manufactures are more tedious, are preferable to such as are less so, as fubjeds of taxation. Bleaching being one of the inoft tedious procefTes we are acquaint ed with, a duty upou whitened linen or cotton cloth might be charged at the bleadiing-field with the greatest certainty. The advance of duties will be shorter upon commodities that are not meliorated by keeping, than Upon such as are improved by age. Commodities that are fit for use, when they have pafled through the hands of the manufac turer, arc preferable as fubje(Ss of taxation, to those that must be kept for any length of time ; the "bottle is not the better for the keeping, but the wine is. Hence, during whatever stage of its manufaflure, the duty upon acommodity may be charged, it fliould not be exadied till near the time the commodity is fit for use : thus the duty upon glafsmay be sooner exacted, than that up on wine. The credit given in paying the malt duty is proper ; for though it does not improve by keeping, yet the greatest part of it is ,made many months before it is confuined. The time of paying the leather duty is fixed with great propriety. A moderate impolt upon commodities of gene ral use or csnfumption produces a greater reve nue than heavy taxes on such as are consumed by the few. The annual amount of the duty on strong beer is about 1,500,000!. The produce of an impost of 21. per ton on wine was in I 780 ef timated at 30,c001, per annuv:*. Commodities of general life are preferable fub jecfts of taxation, to those that are lei's universally consumed or iifed. The great coulumption of whale oil, even in lighting the Ibeets, renders it probable that an impost qn it wculd be considerably productive. Candles are taxed. A duty upon whale oil might be charged at the boiling-house. A duty on tin-plates charged at the mill would be productive : As would oc a duty on gun-pow der. Merchants and manufacturers complain when their particular branches of trade are taxed. It will, however, be found, that those brandies of trade and manufacture that have been moderately taxed for a century pall, have succeeded, as well as those that have not, or even as such as have been foftered by bounties. Moderate impotts on manufactures tend per haps to halten their improvement, both as a fti xnulus to ingenuity, and as tending to throw ma nufactures into the hands of persons poflefled of flock. The revenue arising from licences is consider able ; but it seems to be a very unequal mode of taxation. As licences are paid at once, if not exceedingly moderate, they maj, in inany'cafes, be oppretfive. Confectioners, perfumers, and hair-dreflers, might be subjected to the payment of a licence with as much propriety as the retailers of finall beer. The coach-duty may be reckoned a licence tax; being charged per tale, it is not liable to the objection of inequality. A small duty, charged per ton on all (hips and veflels, might be levied at little expence,and with great certainty. "Stamp-duties have, of late, become common ; all perhaps, that can be said in their favour, is, that they are cheaply collected. They point out no particular improvement by which they can be compensated. They are, in the firft instance, unequal, and cannot be retailed like imports on inerchandize or manufacture. In their payment nothing is seen but the tax. " There arc two slates in Europe, (C*y3 Mon tesquieu) where there are heavy imports on li quor ; in the one, (England) the brewer alone pays the tax ; in the other, (Holland) it is in discriminately levied upon all the containers. In the firft, nobody feels the rigour of the im- * The ate duty might be rendered ftlil more productive, by "nakutg » reasonable aod equitable alteration in<he brewery laws. port ; in the fccond, it is looked upon as a griev- ance." Stamp-duties will always be obnoxious, and every effort will be made to evade chem. .There is no reason to''apprehend, that before the re ceipt tax can be made efficient, fucb encourage ment mult be given to informers, as may prove prejudicial to morals. In spite of Mr. Sheridan's aflertion, taxes of this kind are perhaps, of all others, the Jealt proper for a free people. iC7* Tickets in the NEW-HAVEN WHARF LOTTERY, warranted undrawn the 20th injiant, being the latefi intelligence jrom thence, to be had oj SAMUEL ANDERSON, next door to the Bank, in Chefnut-jireet. Forty Dollars Reward. LAST night w..s broke open the Store o.f the fubferiber, at Bor dentown, and stolen from the fame the following articles, viz. One hair trunk, containing womens' wearing apparel; 1 finali box, containing four clocks and oue dozen tcftanicnts; i ditto containing one bottle green cloth coat, one ftriptd veil and breeches, two shirts and a small bag with 36 dollars and 20s. to 30s. Jersey coppcrs; 1 keg contain'ng a bible, with other Jntall books; 1 box containing 447 real ostrich feathers, some of them large and elegant, and of different colours; 2 barrels rye meal, branded Stout and Imlay; 1 barrel pork, 1 ream paper, and 1 dozen pafte-boards.——Stoleu at the fame time, a large Satteau, with black fides. A reward ot Twenty Dollars will be given for the fecuritv o the above property, To that the owners may have the articles again, nr in proportion for part thereof ; alto a further reward of Twenty Dollars will bo giver* for the security of the perpetrator or perpe trators, so that they may be brought to jirftice, by JOHN VAN EMBURGH. Bordentown, New-Jersey, Sept. 1, 1791. [ e P l Q IV. M'D DUG ALL'S DANCING SCHOOL, Is now opened at his School Room, No. 28, Carter's Alley. HE returns his ftneere thanks for the great encouragement he has experienced these eighteen years; hopes the reputation of his school f or dccorum and good order, as well as the perform ance of his scholars, will still ensure him a rcfpe&able thare ot the public favor. A number of new Cotillions and Country Dances will be taught during the season. Those who pltafe to honor him with the tuition of their chil dren, may be allured, they will be taught in the most approved stile, and that proper attention will be paid to their carriage and manners. A general praftifing for the improvement of the scholars, will he heid at the New Rooms, every other Wediiefday; when the employers, and ill angers ot genteel deportment, will he admitted. These praftifings will be attended with no expence. N. B. An EVENING SCHOOL will be opened for grown Gentlemen, as soon as a fufficient number offer. Philadelphia, September 14, 1791 IMPERIAL HYSON, SOUCHONG, and BOHEA TEAS, REFINED SUGARS, COFFEE, & SPICES,&c.&c Of the quality—by retail, No 19, Third-Street, between Che (nut and Market Streets. LOTTERY TICKETS. New-Jerky, 2d Class—to commencc drawing 26th inft. ) Pofi. Mafiachufetts Semi-annual, 2d Class, 13t.11 O&ober. tivcly May be had as above. LOUISIANA. ALL those persons who have an inclinaiion to fettle on the rich lands ol the MififlTippi, can have a passage to New Orleans about the 20th of O&ober next. Each Gngle man on his arrival there, will have a grant of two hundred and forty aens of land, in fee simple, gratis, without rents or taxes; and each married man, quantity, in proportion to the numberof his family. For further particulars, enquire of Messrs. Stewart &Nesbitt, No. 15, South Water-Street. Philadelphia, .Sept. 7, 1791. Public Securities, Bought and Sold, on COMM ISSIO N, by SAMUEL ANDERSON, Chefnut-Street, next door to the Bank, No. 07. MASSACHUSETTS SEMI-ANNUAL, and NEW-HAVEN LOTTERY TICKETS, To he had at the fame place Pintard and Bleecker, PURCHASE and SELL all kinds of Certificates & Public Securities, On COMMISSION, at public and private Tale, on the following terms : ON the specie amount of all Tales or purchases at au&ion, one eighth per cert. On duto of all sales or purchases at private sale, on all sums below 5000 nominal dollars, one-halj per cent.; and on all sums above 5000 nominal dollars, one-fourth per cent. For receiving interest at the Loan-Offtce, one per cent. ' For making transfers ac ditto, one dollar cach transfer. gdT Such persons throughout the United Stares, as may be pleased to favor the fubferibers with their order?:, may rely on their being executed with punctuality,fidelity and dispatch, as consi derable experience in the public flocks, together with extensive connexions in the city of New-York and different parts of the continent, enable them to con dud their operations with peculiar advantages. PINTARD Sc BLEECKF.R, New-York, No. 57, Kivg-Sireet. (07 law 6m) March 15, 1791 blank Powers to receive the InterclK and for the transfer o/jh principal of public debt, air,table to the Rules ejlMijhed in the Trra fury Department : Alfa blanks far abflratts of Certificates, to be foldby the Editor. J r JOURNAL of the TMiRD SESSION of the SENATE of the IA IT ED STATES, may be hid of the Editor hereof* 176 TF THOMAS FRANKS, lately of LUtTc York, in Vtrrioi, 1 (but originally of Scarborough, in Yoikfhirc, Gteal-BtimM win make himfclf known, toother with his present place of rc . fidence, either to his brother John Fhakks, who i> now iutliis Port, or to the fubferiber, he will hear of f.imethinj greatly 10hit advantage. THOMAS ROBINSON. Portland, (Diftrift of Mains) Aawfl 29, 1791. P. S. In cafe of the decease of Mr. Franks, his heir or hrirs are requeftcd to forward their names and placcs of abode t» M r . Ron i s son .as above. Georgetown, September g, j791. THE Sales of the l ots in the Federal Cil) will commence on Monday the 17th day ot October next. The Cnnimiflionns finding they may en<*a£e materials and workmen for the public buildings to any drfirable extent; with a view to draw the fund into attion. so as to facilitate the work, instead of a def>ofit ol 8 per cent, will require 1-4'h part of the purchaie money to be p3id down, the reftdue to be on bonds with security, pa/able with i.u tereft in three equal payments. The manner of improvement will be published at the sale. Philadelphia, 20th July, 1791. THE Commifljoners appointed to rcceive SubK riptions to the Bank of the United States, do hereby, apiceablcto law, in form the Stockholder of the said Bank, that an eleft'ionfortwnuv five Dire&ors will be held at the Citv-Hall in Philadelphia, o» Friday the 21ft day ot October next, at 10 o'clock in the mormn« THOMAS WILLING, DAVID KITTEN HOUSE, SAMUEL HOWfcLL. MASSACHUSETS SEMI-ANNUAL LOTTERY, THK MANAGERS of th- STATE-LOTTERY allure the Public, thai the fccond Class of the SEMI-ANNUAL LOT TERY will pofnivtly commence drawing on the day aupointrd, viz. On Thursday jhe 13th of Oi/obei next, orJootjcr, if theTickfts lhall be difpofcd of. As the Managers have in their fcvcral monthly Lotteries commenced drawing at the hour afligncd, so they ate determined to be equally as punctual in this. SCHEME. NOT TWO BLANKS TO A PRIZE, 25,000 Ti ckets, at Five Dollars each, are Dollars, to be paid in the foilowtng Prizes, fubjeft to a deduction of twelve and an half per cent, for the tffe of the Commonwealth. Prizes. Dollars. Dollars. 1 of 10000 2 3000 3 2 000 6 10 30 80 90 ico 1 ?.o 161 200 7585 8388 Prize?. * 1661 a Rlanks. ft. f.) Ticket?, (£3" TICKETS in the above Class may be had of the fcveral Manager s ,viho will pay the prizes on devn%nd\ of theT re asu rer of the Commonwealth; of James White, at his Br>ok-ftore, Franklin's Head, Court-llreet—and at other places, as usual. BENJAMIN AUSTIN, jun.*] DAVID COBB, | SAMUEL COOPER. )>Manacers. 'GEORGE R. MI NOT, | JOHN KNEELAND, J Bojlon, April 14, 1 791. Public Notice is hereby given, to all to whom thcfc presents shall come, or in any wife concern, That JAMES GARDNER, late of Wilmington, North-Carolina, deceased, did make four promiffbry notes payable to SAMUEL JACKSON, of Philadelphia, Merchant, all bearing date the 19th July, 1785, one for three hundred and seventy-one pounds, pay able in fix months—one for seven hundred and forty two pounds, in nine months—one ior seven hundred and forty pounds, in twelve months—and one for seven hundred and forty-five pounds thir teen (hillings and three-pence, in fifteen months, amounting in the whole to two thousand five hundred and ninety-eight poundsthir teen (hillings and thrce-pence, and payable in produce at Wil mington :—Which said notes have been afligned by the said Sa muel Jackson to THOMAS MACKIE and Co. and JAMES HOOD, Merchants, Philadelphia, and have since, in the life-time of the said Gardner, by him been accounted for and paid in part to the amount of two thousand and forty-feven pounds fifteen fhiU lings and fix-pence, to the said THOMAS MACKIE, and Co. in proof of which the fubferibers have fufficient vouchers. These are therefore to caution all persons from purchanng said notes as they will not be taken up. ffitl THOMAS WRIGHT,) ROBERT SCOTT, [ Executors. M. R. WILLKINGS,) Wilmington 1, North-Carolina, 27th May, 1791. ( e P-3 m * Have now in the Press, and in a few davs will publifli In a handsome Volume OCTAVO, [PRICE ONE DOLLAR AND A HALF] THE LAWS UNITED STATES OF AMERICA; Collated with, and corre&cd by, the original Rolls ;n the office of the Secretary of State, agreeably to a resolve of Cong»ci>» pa fled the iß;h February, 1791. With a COMPLETE INDEX. This volume will comprise the Federal Constitution, the Acts of.the three Seflions of the First Congress, and the Treaties : — a'fo, the Declation of Independence, and sundry Resolves an Ordinances of C-ongrefs under the Confederation. New-York, Augv.fi 3. ADVERTISEMENT. BY late arrivals from France, the Editor has received Jro No. 10 to 31, both inclusive, oj a Publication which comes out week in Pa ris, en titled. " Correspondance Nat to tTa le. From No. 1 to No. 10, have been fhipi?cd, but are not yet cove to ldT ' l ' Any person who may incline to fubjeribe for this work, which ap, t* ri be ingenious, impartial and patriotic, rray be furnifhed with the num e us thev arrive by applying to the Editor of this Gazette. |C 7* The [trie; tf this Paper is 3 Dollars per ann. Thomas Johnson, ) " David Stuart, > Commifiionrrs. Daniel Carroll.) CLASS II 1000 s°° 200 100 5° 40 3° 20 10 8 CHILDS AND SVVAINE OF THE 10000 6000 6000 600® 5000 6000 8000 4500 4000 3600 3220 20CO 60680 12£009 is arc
Significant historical Pennsylvania newspapers