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 *
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UNITED STATES OF AMERICA;
Collated with, and corre&cd by, the original Rolls ;n the office
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New-York, Augv.fi 3.
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