[No. LXXVI.j
For the Tablet fee third page.
THE GUEST. No. X.
Conscience, the burthen of the song,
Whether the action'i right or wrong.
A
AN enlightened Conscience is the vicegerent
of Heaven in the foul of man : It fits in judgment
upon all our aiftions—and from its decisions there
is no appeal. It applauds our condudt when re
gulated by jlilt principles ; and condemns every
deviation from the paths of retftitude : Itfupports
the mind under fuflerings in a righteous cause ;
and plants a dagger in our bofoin amidst the ap
plauses which we are conscious we do not merit.
Conscience is however a term of very equivocal
import,applied to those principles either religious
or political, upon which different ideas are enter
tained by mankind. Religious opinions, in an
especial manner, have made fad work with the
infallibility of Conscience: It has converted it
into a convenient engine to coinpafs the purposes
of fuperftitution, enthusiasm and ambition—and
men have been plundered, butchered, and burn
ed at the flake, "for Conscience fake." —Tis edu
cation that gives, in a great ineafure, tlietimflure
to Conscience : The follower of Mahomet feels
no compuntftionattheviolation of laws, with the
observance of which, the catholic thinks the en
joyments of Heaven are inseparably connedled :
One thinks that to eat flefli in lent, is a damnable
fin ; the other anticipates the joys of paradifeiu
the pleasures of his seraglio. The mind that is
overlhadowed with the glooms of enthusiasm,
feels its conscience wounded, when it beholds a
chearful countenance, and a disposition which
realizes that "to enjoy, is to obey." To wear a
hat, or to pull it off, is a question of conscience
with some—and to defend thatlife and property,
•which men enter into focieiy more fully to pro
teift, and more effectually to enjoy i is a Humbling
Hone, and a rock of offence to those who never
refufed o participate the peace and fecuricy,
purcliafed by 'he blood anil treasure of their
nei"-hb3rs. Conic'ence works wonders—it has
transform»d many a blockhead int > a pulpit ora
tor, wt- , ro get riil or the curse, " ill'the sweat
of thy brow malt thoueai bread," pretends con
science, when he forfakes his hoiieft calling, and
becomes a rambling retailer of raving nonsense—
" a blind leader of the bilnd."
As to a political conscience, we have not heard
much about it, since the explosion of pajftve obe
dience, and the right divine. At the beginning of
the revolution, some artful tories played a few
tunes upon this firing—but the people were too
penetrating not to fee thro their jesuitism, and
they soon relinquiihcd the hope of railing a
schism in the consciences of our countrymen —for
they found that 110 article of faith in their poli
tical creed, was more firmly established than this,
that
" Refflance to Tyrants, is obedience to Cod."
Some make conscience of relieving thediCreffed
but the miser's conscience has a reverse direc
tion his conicience will overflow in good wishes,
" be ye warmed, and be ye clothed," —but to
bellow any part of his wealth to realize the text,
is utterly againll his conscience—and under the
pretence of providing for his own household, left
he should be called an infidel, he monopolizes the
bounties of providence, and becomes a curse to
the world " for conscience fake."
How important to our peace and tranquility
then is a good conscience !—With refpec r t to the
eternal principles of right and wrong, every ra
tional being has an unerring monitor within—
but opinions usurp the 1110 ft arbitrary dominion
over the human mind. Happy the youth whole
understanding is early conducted into the path',
of virtue, philosophy, and fcienee—whe escape ;
the timfture of enthusiasm, and the fetters of
prejudice—who can give a scope to hisjudgment,
and draw his maxims from the fountains of truth,
experience, aHdrightreafon—to fuchamind, the
universe is harmony—benevolence is its element
and the Deity a delightful source of hope and
contemplation—from which alone can result a
" confcienee void of offence."
ANECDOTE.
HENRY IV. King of France, thus expressed
liimfelf to the fair Gabrielle, " My beaute
ous love, two hours after the arrival of this cour
ier, you will fee a cavalier who loves you much.
They call him King of France and Navarre, which
are certainly honorable, though very painful ti
tles. That of being your fubjeft is infinitely
more delightful. All three together are good ;
and let what will happen, I have resolved never
to yiold tliemto anyone."
SATURDAY January 2, 1790.
THE OBSERVER.
No. XI.
Further remarks on a land tax.
writer of this paper, tho' unknown even
A to suspicion, and distant from fame, wishes
to be thought an houeft man. Such fubje<ts as
he is considering, are apt to excite a suspicion that
fume evil is designed , these suspicions may be
fomented by the litigious, but with the body of
mankind, their origin is from a generous love of
freedom, and a determination to vindicate their
honeit acquirements.
After so many delusions, and ill concerted poli
cies, the Americans would be stupid indeed, did
they not watch every proposition of measures as
it rises. Next to personal liberty, the preserva
tion of property is the nioft sacred object which
can be affected by government, and taxation is the
great instrument by which government acts on the
p operties of the people. The propolal of a land
tax is a weighty subject, and a firm conviction
that it is the molt direct way of emancipating
you from a fyftem,which you can never reduce to
calculation, is the real'on of iny doing it. A citi
zen is unfafely situated, when the demands made
on him by government, cannot be reduced to
previous estimation—but can you do this under
your several State lyftems i You cannot deter
mine from year to year the manner, nor the pro
portion, nor the articles in which you are to be
taxed—You choose aflemblymen once or twice a
year, and from a long habit, they consider it as
juftiuable to make sudden alterations—they im
nofe new sums, of which yon htive no ( intelligence
but by the warrant of a tax gatherer—thus cir
cumltanced, 110 previous effimate of what you
inuft pay can be made—this I consider as an evil,
not of the gentlemen who serve you, but of the
system you are pursuing.—Warrants go out from
the State Treasurer against certain diltriifts for
certain sums ; subordinate officers make the tux
bills against individuals ; the law, gives them a
rule ; but not one in ten of the people can tell
whether this rule be honestly followed : If the
multitude of your tax gatherers are not ftricftly
honest, there will be some over charges, and if
discovered, it is easy to call them mistakes. It
wounds the feelings of a good fubjeit to wrangle,
either with his law givers or collectors, and the ,
thing pafles. A fiinple charge on all lands, can
be previously estimated—the planter knows the
number of his improved acres, this once ascer
tained answers forever, he forefees and provides
for the exact demand, and there is no poliibility
of fraud.
I already hear it objected ; the proposal is partial,
for improved lands are of unequal value, and fame
one acre may be worth half a dozen others.
The fame objection lies with greater force a
gainst your present system—The tax you now pay
on lands supposes them of equal value, only dis
criminating the kind of cultivation. Your polls
are equally assessed ; one of these may be sagaci
ous, healthy and rich, and very profitable to the
man who carries it ; while another is void of all
discernment, sickly, poor and anexpenfive bill to
the owner—your cattle are equally taxed ; when
it is known some one beast, either for sale or im
provement, maybe worth ten others in the flock
—and this is the cafe with every article in your
taxable estate as it now stands.
No kind of property has a greater equality than
the foil of the earth, the acres, naturally more
productive are few, and superior cultivation is
the chief thing which gives them an advantage.
Taxing high cultivation, in moftinftances, is but
taxing the industry which one man has greater
than another ; and in this view of the subject,
comes nearer to injustice.
Improvements in the art of liufbandry Ir<rse
made different kinds of foil much nearer in value
and profit, than they were half a century past—
vast extents of earth, lately supposed of no value,
by cropping thetn suitably are made
and daily improvements in hulbandry, increases
their equality : but if after all, there be any foil so
poor it will not pay a small tax, it ought to be dif
mifled from cultivation and planted with trees,
to prevent that fcarctty of timber and wood,
which will soon become an intolerable evil to the
poor, in the ancient parts of this country.
To do fractional jufticein a matter of this na
ture is impoflible. That system is the belt, which
comes nearest to perfect justice, is most intelligi
ble to the people, and may be executed with
smallest expence. Suppose the comparative value
of your lands were to be appraised—to dojultice
the appraisement miift be frequently repeated,
and the expence will more than balance the gain.
I dread a system loaded with a prodigious number
of subordinate officers—if you pay them a small
[Published o/i We-dnefday and Saturday,
1 nra, their numbers will make an innnenfe a
mount ; if you do not pay them, thev will by
lome artifice pay them (elves from the hard earr
ings or the people—and when public measures
pais through an infinitude of managers, you can
not make them responsible, and the citizen:? under
the appearance of protection are pillaged at dil
cretion. Remember the late war ! It was the
humor of the people to multiply managers—you
had public officers thro subordinate grades, innu
merable as the leaves of summer, down to captains
of a dozen oxen, flourifhing with the national
ceckade in their hats—with all this apparatus,
your armies fufFered every distress thro want of
the provisions then rotting in store. An absolute
monarch isjpolitic in encreafing the number of in
terior officers, for the additional expence creates
an influence by which he govqrns the people;
but a republic needs not this policy. A repub
lican government mull be grounded on economy,
on the affections and confidence of the people, on
general knowledge and happiness ; audit ouglic
theieforeto avoid a scheme of nieafures, that is
either intricate or expensive.
Another objection to the land tax, asjpropofed,
will be this—that the inhabitants in ihe great tovms
escape the payment oj a fuul proportioned to their ability.
The objection appears with weight—let it be
candidly considered. The men of honesty
honor, will not vviffi to avoid their part of the bur
then, whether town or country be his relidence.
Where a tax on lands the only means of a nation
al revenue, the proposal might work injustice—
but by the joint operation of a national ii;spcft,
excise and land tax, the objection will be obviated.
Suppose twoperfons of equal interefl, one a ciri
zenin some great town, the other a planter in the
country—the nature of a citylife will lead to the
greater consumption of such articles as are char
ged with import and excise, so that the city inha
bitant payS double or treble the sum paid by the
other.
The inhabitants of a great town roust purchase
all their food and cloathing ; and it is not a love
of luxury, but neceflity that obliges them to do
this ; by which means they confurie a fcui fold
share of taxable articles—atid duties on commerce
mult always have this eiFeCt—for every man pays
in the proportion that he consumes the duticd
articles. The wealth of great towns is generally
overated—they present you with a /cw instances
of great riches, and a thousand of extreme indi
gence and wretchedness. Were the property of
large cities to be equalized among their irhabi
tants, a share would not be more than an average
with the country inhabitants. '■ lie parage of
business, the (how of mercantile property, myh
of which is owned in the ba. k count , and col
lected for sale—the luxury and idleness of a few,
with the general hilarity among a concourse of
people, are circnmftances, when he beholds them,
which lead the unacquainted planter to fuppoie,
that the people in great cities might pay a propor
tion, much greater than they do, without intol
erable wretchedness. Onthis stating of facts, let
a land tax be brought into joint operation with a
national import and excise. I think the objection
is obviated.
EUROPE.
LONDON, Nov. 2
IT is to the honor as well as to the good fortune of this country,
that the bank, of England never since its firft foundation flopped
payment for one day,or evei used the least fubterfuge in payment,
but upon one occasion-, and that was one day during the rebellion
of 1745 J from a scarcity of specie, they paid that day only in sil
ver, which from the increased quantity of time used in couuting,
&c. necessarily checked a run which might have been fatal to pub
lic credit. The next day, what from the sams of money sent by
merchants and bankers, every thing went on at the bank as ufua).
Extract of a letter from BrnJJcls, OR. 19.
" This city has narrowly escaped from becoming an awful mo
nument of civil discord ana popular despair. A confpiracv has
just been detefled to undermine and blow up the houses of Dalton
and Tranfmanfdorff (the Launav and Bertheirof the Netherlands)
and the guardhouse; seizing ihearfenal* and one of the gates, ancf
admitting a body of exiles into the city. The conspirators were
notthofe who had either spirit or vigor for martial enterpi ife, for
the nobles and theyouth had been exiled. But the contagious sen
timent of general indignation had reached that portion of society
which is the least acceltible to it.
" The unwarlike chara&er of the priesthood, the peaceful hab
its of commercial opulence, the seclusion and feeblenefs of clois
tered females, were animated and armed by the public despair.
A quantify of powder and combustible materials had been intro
duced into a vault, where the treasure has been usually deposited
The key of this vault had been furnifhed by the Emperor's bartk.
er, who is -.ed. The town engineer had been employed in un
dermining the devoted houses; arms and ammunition
In the gardens of some of the conspirators, and coin hid in the
of the nuns, in many convents. But they were beuayed by their
indiscreet and confident exultation.
The vigilance of the minifierial jfpies, who have been so nu
merous as to poison all social intercourse, discovered the design.
The firft person apprehended was the preeeptor of the children of
the Due d'Urfi. In the chamber of that ill fated young man were
fonnd plan* for taking off the ininifter and General, manifeftos
>0 be scattered among the people, and other papers alluding to de-
Hgns which it is believed the Government are not very anxious to