[No. LXIIJ.j THE TABLE T No. LXIII. " He muj} have a bad heart, mho complains when good wen arc praised ; and his life probably is bad, whom fear of reproach fills ■with anxiety" I ENDEAVORED in my last number to fliew, that panegyric founded in truth as well as satire. It may now be well to make a few remarks on the advantages, both are capa ble of producing. Though many men f'uffer too severely under the lafhof.the satirist, frill there are many bad actions prevented solely through fear of inveiftive. The fling of ridicule is sharp and piercing. It makes people ashamed of their follies, while reproach makes them fear to be vicious. However disagreeable it may be, that an innocent man fhouid fuffer at all, or that a blameable one Jhould meet more chastisement than he deserves, yet both these had better hap pen, than to takeaway the restraint over thecon duct of men, which is imposed by a dread of sa tirical animadversions. Whether more benefit rcfults from satire than panegyric need not be enquired into, while it is evident that much good is produced by both. Perhaps nothing affords a flronger stimulus to worthy and noble actions, than the love as well as the hope of applause. Satire can only re ft rain men from mean and pferverfe anions, but encomiums have a politi ve influence in stimulating to a conduct that is ufeful and honorable. The dangers and difficulties that are often to be en countered in the execution of public service would deter men from attempting to preform it, were not their fpiric of activity and enterprize sharpened by lively expeditions of fame and ap plause. In ascribing to such motive, ihe most powerful effects, we shall not probably be deceiv ed ; for we frequently behold men lb situated as to exclude every profpe<ft of other conipenfation than the good will and praises of their fellow men. It is the more beneficial to society that this kind of recompence ihould always be given, when it is deserved, because it gives life and motion to many important actions, and yet coftsthe public little or nothing. Praise is a cheap method of purchasing meritorious and distinguished services. It gratifies fhofe on whom it is conferred, and subjects those who confer it to no great expence or inconvenience. The practiceof shewing respect to eminent cha racters, by public addrefles,is attended with more utility than is commonly imagined. It is not on ly a reward to which part; merit is entitled, but it proves an a(flive spring to a patriotic line of conduct in future. If it ihould so happen that in the warmth and ardor of an address, a person fhouid have qualities ascribed to him, of which he is dertitute, what milihief can rclult ! None atall. More probably it will operate as an in ducement to acquire those qualifications and vir tues, for if the penegyric fhouid not be deemed just, it reflects no real honor on the person to whom it is addrefled. Other confpiciious men would like wife be inspired with an emulation to perform elevated services, that their conduct might deserve and obtain funilar encomiums. Men employed in arduous undertakings have frequent occasion to be invigorated to action. The flrong eft motives are fonietimcs infufficient to press them into the hazards and hardships, which circum stances throw in their way. It is true that men are often miflaken in their ideas of praise worthy actions, and feel a pride of character founded 011 falfe pretentions. But this is no argument again ft the general utility of commending such virtues and qualities as really are displayed. Men from a bad education, or from a natural perverfenefs of dilpofition may have erroneous notions of character and yet be very solicitous of applause. They deceive them ielvtfs as well as others and gain approbation where, in many instances, they deserve censure. There is however no great danger from miflakes of this kind. The public can generally Form a just estimation of men, and if they are fomctimes deceived, it teaches them caution in future. Noneof the inconveniences that artful pretend ers can occalion, by imposing 011 the ignorant and unsuspecting, can balance the solid advanta ges that society derives, in bestowing liberal commendations on great and good characters. THE CRITIC.—AN EXTRACT. IN the ftrifteft lease he may be callcd * Man of Letters, hi J ftutl van J capacity being; nearly confined to a just orthogra phical of the alphabet—His bufiueis is to encoimtre ■the outworks of genius, as he has no key to the gates ot nature 01 -"ltiment—He (nuns faults from far as crows {'cent carrion, and delights to pick,and to prey, and to dwc;ll upon them.—He i nters iike a wasp iwcn the garden oi .literature, not to relifli any frag rance, or to ft leclany sweets, but to pamper his malevolence with cv< rv thing that favors of rariknefs oroffence— Hjppily for h>tn, his sagacity does not tend to the d;fcovcryof merit :in such a cafe, a work of gefuiis would'give him the spleen 1 month, cr poilibly depress his spirits beyond recovery. W E D N E S D A "Y, -November 18, 1739. Ths ADDRESS of the Town of PORTSMOUTH, NEW-HAMPSHIRE, To GEORGE WASHINGNON,Presipf. Nt of the United States of America. S I R, 0 ENSIBLf. of the honor done them by thisvilit from your Excellency,the inhabitants of Port 1- fmouth improve this firft opportunity of biclcling you welcome to New Hamplhire ; aticl beg leave to mingle their warmest congratulations with those of their brethren throughout the Union upon your election to the high and important of fice of President of the United States. We attempt not to recount the number, variety and merit, of your services to our common coun try these are already written in indelible charac ters on the heart of every true American, which the faithful page of history will transmit to ge nerations yet unborn—but to express our grati tude to him, who with a magnanimity peculiar to himfelf under the smiles of heaven, defended the rights and gave birth to the empire of America. 1 ermit us to add, the grateful sense We enter tain of our high obligations to you, Sir, as a town, for our security from that devaluation which was the fate of many other seaport towns in the Union, and probably have been ours, had not the enemy, by your wife and spirited ex ertions, been driven from the capital of a neigh bouring State, and compelled to seek an afylurn, lor a while, within their own dominions. Our happy escape from this calamity, while it demands our devout ascriptions of praise to the great Ruler of all events, consoles us under the many heavy lodes we have I'uftained in our navi gation and commerce during the war—the diflref hng effects of which we Hill but toofenfibly feel. It is with pleasing emotions, we recognize the dispensations of divine providence towards the United States, in placing the Deliverer of his country at the head of the General Government, by the unanimous fuffrages of a free and grate ful people, at a crisis, when none but the man who has long enjoyed, and richly merited, the confidence of America, and the plaudits of an enlightened would, could be found equal to the arduous task. We felicitate you, and these States, on your speedy recovery from your late sickness, and ar dently widi your life may be continued a blefling to yourfelf, and your country, and that at fonie far distant period—full of years, and the molt benevolent and glorious achievements—enihal.n sd with the teaisof grateful millions—youmay be called to inherit an incorruptible crown in the realms of glory. JOHN PICKERING, for <he Inhabitants. Portsmouth, November 1789. The A N £ W £ R. To the Inhabitants of the T :u/j of Portsmouth. Gentlemen, T AM fenfib'y imprefled with your friendly v.el- A come to the metropolis of New-Hainp(hire— and have a grateful heart for your kind and flat tering congratulations on my election to the Pre lidency of the United States. I fear the fond partiality of my countrymen has too highly appreciated my palt exertions, and formed too sanguine anticipations of my future fcrvices.—lf the former have been fuccefsful, much of the fiiccefs fliould be alcribed to those who laboured with me in the common cause— and the glory of the event should be given to the great Disposer of events. If an unremitting at tention to the duties of my office, and the zasal of an honest heart can promote the public good, my fellow-citizens may be aflurcd that these will not be wanting in my present station. I can claim no particular merit, Gentlemen, for the preservation of your town from the devaltati on of the enemy. Jam happy, if by any event of the war, your property has been preserved from that deffrutftion which fell but too heavily on jour neighbours ; and I fincereiy condole with you for the loss which you have fuftainedin navigation and commerce; but I truftthat induf iry and economy, those fruitful and never-failing sources of private and public opulence, will, under our present fyltem of government restore you to your former flourilhing state. 1 he interest which you take in my personal happiness, and the kind felicitations which you express on the recovery of my health, are peculi arly grateful to me ; and I earneltly pray that :he great Ruler of the Universe may smile upon your honest exertions here, and reward your well-doings with future happiness. G. WASHINGTON. Pertf/nouth, Nov. 2, 1789. [/'./ '; J ,« Sj?:,; THE OBSERVER. No. V. The manner of taxation in a tn-.mber if the American State; is cpfre£n e and dijlr.fi.rig to the poor. TN every State a certain proportion of proper- A tv jiiult be devoted to public use, to jiipporc government and defray the expences Qf*general prefervatiou. The contribution deiigned for tliefe ends, conllitutes the national revenue, ajid ought to be paid by the people in proportion to their ability. Much depends on the manner ofappor tipning and collecting tlijs contribution. In a very poor country, by a iuft system of taxation, lufiicicnt funis to answer the public needs, may be collected without injuring any ; in the l ichelt nations on earth, small funis may be demanded in such a way as to produce a] molt general wretch edness. In molt nations, there hath been more opprelfion in tlie manner of taxation, than by the greatness of the funis demanded. This sub ject, therefore deserves attention by a people,w ho are laying the foundations of government and happiness. rhe resources of this empire are immense—to call them out in a way that is equal * and notoppreflive to .myclafs of citizens, is the only difficulty. My last number urged the pro priety of including in one general system the whole American debt, part of which now (lands charged against the Union, and part against par ticular States. On this plan, all will fee there must be some further means of producing a reve nue tj the United States. In a number o"finftan ces, the manner of State taxation is oppreflive to those citizenswho have small property. Repeat ed attempts have been made in molt ofthe States, to amend their refpeiftive systems ; but. with lit tle success. To amend a defective system of fi nance is next to impossible, and involves more evils than it cures. The present manner of tax ation is favorable to a number of opulent mem bers in every Legislature.i who, tho' they are not a majority can impede any eflential alteration; and this is a serious reason, for a transferal of the State debt to the United States, who in the ar rangement of a new system, may avoid the op preflive parts of State taxation. In the States ,of Maflacliufetts and Connecticut, a Pole tax is in use. In Connecticut, considerable more than one quarter of the whole State revenue, arises from polls. I cannot fay how great a proportion in Maflachufetts, but believe it is not less. Art cannot contrive a more oppreflive mode of dravy ing money from a people, than by a poll tax'. The frugal and hardy living of the poor general ly renders them prolific—their houses are filled with hungVv sons, which with great toil tliey are educating more for the public, than for tliem fcl ves. Before tliefe us are arrived to manhood, the father hath a severe poll tax to pay for them individually. You will often fee a poor and in dustrious family, who earn their bread and their every thing by labouring at a small price per day, 01- by cultivating the lands' of others oil shares, pay a greater tax to the State than theii neighbor of wealth. This is taxing industry and not property —it is making those who must do the labor, pay the expense of public protection. Were the people who inhabitthefe States brought together, eighteen out of twenty would vote out a poll tax ; but it is so interwoven with the Srate fyltems, and so many efforts have been made in vain, that 1 despair of a remedy, but by a gene ral and national arrangement, which I am certain will be on more ju(t principles. The poll tax is a discouragement to manufac tures, which the true policy of this country ought to promote. It is rare that mechanics arrive at great riches, few of them are able to pay a tax for a large number of apprentices, and thiscon fuleration alone prevents many masters, who would otherwise have their shops filled with poor boys learning some art ufeful to themselves and mankind. This is a discouragement both on ma nufactures and" 011 the poor. - The taxing of wild and uncultivated lands takes place in a number of the States. To tax this property which is absolutely unproductive, is attended with more evils than will be at firft imagined. Few men either think it equitable, or have the means of paying an -annual tribute for dead property. The old countries in the Uni ted States are so far cleared that there oue;ht to be an encouragement for preserving wood and timber. Many who would be contented to have their interefl lie without use in wild lands, not being able to discharge the taxes, have fold them. Even in the agricultural towns our forefts are mostly destroyed—the poor unable to pay an advanced price, begin to fuffer for fuel, and the dearnefs of timber'and lumber will fooi be se verely felt by all kinds of people. This piece of State policy,by grafpingat a little, for it is only a small furn which any would dare to affix on dead
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