THE OBSERVER. No. XII. On Excise, or Duties on inland Trade and Business. TO balance tlie several branches of a nation al revenue, in such manner, that no order of citizens may be opprefled, and lie kind of ufe ful business discouraged, is the molt difficult du ty of a financier. Any man who is cloathed with power, and determined on the obtainmcnt of a revenue, may find ways and means to take it from the people ; but it is only a great and pru dent man, who can combine public and private interests, by enriching the national treasury, in such ways as stimulate general industry, and overburden no order of people. A genius, na tively adapted for such calculations, may fix on leading principles, and conjecture with "farprif ing success ; {till it is experience which mull per fect the fyftein. That rapid growth of empire which we may expect, with such frefli resources as always appear in a new country ; under the guidance of a masterly hand, and matured by a few years experience, will establish American credit in the opinion of all mankind. But to make ;; fuccefsful beginning, the public must ftxercile patience, and give time for the several parts of a system, to be brought forward in or derly fucceflion ; and when the whole is produc ed, there will be a fit time to judge, how near the firft attempt hath approached to such per fection as we may expecft, and wherein altera tions may be expedient. No man, who hath abilities tt> provide otherwise for himfelf, will long serve a factious people ; and wlitn jealousy begins to arise, between the great denominations of citizens, who pursue different employments, it threatens a retirement of those characters, who are most fit to guide. The importing mer chants have set a noble example of patriotifin, in aiding an iinpoft by their influence; if the retailing merehants and planters discover equal magnanimity, we may defy the predictions of our enemies, that America will be always faith lefs. linpoft and excise are among the names by which taxes on commerce and business have been called. In the American sense of tliefe words, impost is a tax on merchandise, payable at the port of entry, by the importing merchant; and excise is a tax on certain kinds of business, or a duty on merchandise paid by the retailer after a sale of his goods. Though the fame article be charged with both duties, there is an obvious reason for separating the times of imposition and payment. The nature of importation, requires it to be made in larger quantities of the fame article, than will command an immediate sale * and an impost must be paid before the merchant can receive any returns by his business. If too high an impost be charged, it in effect prohibits importation, by requiring from the importer a stun greater than he can pay; for though he re charges it to the purchaser, there must be a pre vious advance of the duty, which is beyond his power. This remark will be found true in all mercantile states ; but especially ir» America, from the prevalent custom of giving a long cre dit to the retailing trader. Were an impost to he imposed, of four times the present sum, it would amount to a prohibition 011 three fifths of our importing merchants ; and throw business into the hands of a few who have great wealth This would be deftrucftive to many worthy mer chants, and operate as a monoply to raise prices unreasonably on the consumer. There are many articles of luxury which ought to contribute a large fharc to the national revenue ; among these are wines, and ardent spirits of every kind The man who will indulge his vanity and appe tite, in ways which have a corrupting influence on republican virtue, is a fit subject for such kinds of taxation, as he may avoid or voluntari ly take on himfelf. So great a tax 011 these ar ticles, at the port of entry or at the diltillery, as they ought to pay, would prohibit importa tion for the reason abovementioned ; but divide the tax, let one part be paid on importation, and the other by the retailer, after an actual con- Atmption of the article and the evil is prevented. I care not by what name this last tax is called, for names are arbitrarily imposed, and have such a meaning as the legislature is pleased to give them. Impost and excise do not mean the fame thing in any two states on earth. In Eng land, an excise means taxes 011 various kinds of manufacture and internal business, and is wholly different from those excises used by several states in the union, which are duties on the retail sale of imported articles. In other European coun tries, impost and excise have meanings as diffe rent as the several languages of the people ; and by means of our general descent from that coun try,and a community oflanguage,excife is an un popular word in America ; "for which reason per haps this name ought not to enter a revenue system in the United States—though our duties 011 inland trade and business, fliould be eftabliih ed 011 equitable principles, and with a most fa cred regard to the rights of men and citizens, the idea aflociated with that word, will not be removed for half a century. To accomodate m yfelf to the reader's under (landing, 1 have used the word excise in my past eflays, for all duties on inland trade and oncer tain lucrative branches of business ; and I be lieve it is the sense of the people, that such du ties ought to constitute one great branch of the national revenue. Every principle of national policy requires, that the use of certain foreign articles should be discouraged, by a higher tax, than can be im posed at the port of entry ; without forming a virtual monoply, in favor of a few overgrown iinporrers, or great foreign companies ; who would pay any tax, if they might be richly re paid, by a subsequent sale in the country. Every principle of virtue requires, that the superabundant use of certain articles, which are deliruAive to the morals, health and industry of the people, should be checked by taxation.— If the intemperate, who disturb our neighbou hood, and corrupt our youth, will not benefit the public by their indullry and thrift, they should be made subservient to the national good, by contributing largely to its income—So fniall a quantity of ardent spirits, is neceilary for me dicine, and the real comfort of life, that a high tax will injure no one, but thole who use them to excess ; and such have no right to complain of an evil, voluntarily brought on themselves. Sumptuary laws, or lawsagainft excess in dress and living, have been found neceilary in many states, and they are needed in this country. An absolute prince, may prohibit luxury and extra vagance in dreis, by his positive injunctions ; but the experiment will not succeed with a peo ple, who have such ideas of liberty, as prevail in the United States—a more fafe method is to discourage foreign fuperfluities, and encour age our own manufactures by duties judiciously imposed. It is better to enrich our revenue at the expence of prodigality, than of industry— The prodigal are felf devoted to ruin, and as the event cannot be prevented, for the contagion of their example let them make the only pollible atonement, a contribution to the neceflities of the country which hath protected them. Wrought silks of foreign manufacture, ought to be consi dered as fuperfluities in the United States ; and a duty on all these would encourage the home cultivation and manufacture, for which the mid dle and southern states are well adapted. To select all the articles, which ought on these ge neral principles to be dutied, is equally beyond my present design, my information and capaci ty. Certain branches of business within the country, which are productive to the managers, and firmly established, might contribute a share to the national revenue. Our empire extends through a greater variety of climes than any other on earth ; in some part of the whole, al most every production of nature may be found, and every work of art will soon be fabricated. Policy leads to a preference of home productions and manufactures, and a mercantile intercourse between the northern, middle, and southern ftates—Uni.il this takes place we are not an in dependent people, in so high a sense as we might be ; and the encouragement of such intercourse, depends on the regulation of revenue. To take up these general principles and form a fyrteni of duties on inland trade and business, of general benefit, must be a work of time—the talk is diffi cult—the scope is broad, but I firmly believe, the gentlemen, in your treasury department, have an eye of discernment which can measure it. While on this subject, 1 cannot refrain men tioning the impolicy and injustice of tliofe par tial systems, which have obtained in a number of states, under the name of excise. That poli ticians of a little territory, prefled for expe dients, should patronize them before the forma tion of a general government, is not so strange ; but thatany should prefevere at the present crisis is unfortunate—Every thing of this kind is inits nature anti-national, and leads to jealousy and contention between the ftates—lt is' contrary to the spirit of our constitution, which wifely pro vides that commerce, with all its interests shall be under the controul of one nurturing parent and it will give rife to counteracting schemes of revenue, which will for a time oppress the peo ple, and in the end defeat the whole. It ought further to be observed, that the manner of col lecting state excises, has been and will be such, that the rich who purcliafe in large quantities, escape payment, and the poor who buy of a re tailer, in small proportions, arefubjected to the duty. Certainly this is not good policy or justice. P. S. Sincewritingthe above, the Obferverhas heard of a little Treatise, which he would recom mend to the perusal of the people of Connecticut. It is entitled, " An enquiry into the Excise Laius of Connecticut - and is fuppoled to be written by a gentleman of known literary merit—in which he hath clearly proved, the impolicy and injustice of all state excises, and local systems of revenue, by commerce, and their inconsistency with the rights of a general government. THE GtffST.— No. XII. With equal eye each tender 'tildfntju And point their opening beauties to the 4< l v; Jiut if'perchance, feme weaker than the rejU Recline their heads, by nature's lur.ddtprej, Let double diligence thy hours employ, t To make them objecis too, offuture joy 'l HI ERE is a weakness that many parent! djfcCver in th<r ; r JL coridu6l towards their children, wliicfi is invariably attend •ed with unhappy effefts—aud that is, p.<cr.«ihty in their deport-' .merit towards thole who inlenlibly bccorne the obje&s ot peculiar tendemeffr, while the r<*ftofthe famra:e treated with negleti, ' But the ideas on this subject 1 would wilh 10 itupretl on the minds of my readers, are contained in the following quotation from thai excellent production, the " Worcelter Speculator" in these ou fervations, viz. Parents are the truflees or Heaven ; infant fouls are loaned to them to form for lifrfiilricfs here and happmefs hereafter ; in the discharge of this all important trust, the nice ft attention thould be paid to the forming ot their minds, and they ought carefully to avoid adifcovery of any partiality, as it has a tendency to JYritate and four the temper and difpontion, and will indelibly (lamp the chara&er through life. To adminiller favours with equal liberali ty, ought to be the leading principle in the magna charta of every domestic republic ; yet so strangely have parents, from the fir/t formation of families, mistaken the elements of domeftick police, that we have too often found them, in the mod inhuman manner, detaching favourites from among their branches, on whom they lavish every attention, unnaturally indulging the freaks of their own fancy, and fuffering the fcaleof favour to preponderate with the moil unreserved caprice.—lnhuman gratification ! ill grounded partiality ! If it be bottomed on any superiority of talents, that fuperionty must arise from nature or from education; if from nature, parents, as the inftrumcnts of nature, ought to be the laftto aggravate these misfortunes ; if from education, as the guardians and inftru&ors ot their offspring, they but rebuke their own de linquency.—Unnatural and unjuftifiable is the conduit of such parents—unhappy and fatal have been the consequences which ever : did and invariably will result from such treatment; yet how bitter, how agonizing is the refle&ion to every philanthropic foul, that the baneful influence of this pau~tiality is not confined to, nor does it all evaporate in the small fphcre of domeftick conv. ' us— " 3 u fl as * wl '& tnc's inclin'd."— The early impreflions of infancy will indelibly (lain our mind? tor life.—When children aie forced, by a parent's unequal hand, into a consciousness of their inferiority, it enlarges on them with their acquaintance with mankind. PRICE CURRENT —.—NK W- YORK. JANUARY 9. Dollars at Bs. JAMAICA Spirits, 5/3.8 5/6 ' Antigua Rum, 4/9. a (J. St. Croix, do. 4/4. a 4JB. Country, do. 2JIO. a 3/. Molafles, 2/4. a rfs. Brandy, $/q. a 6/ Geneva, 5/ Do. in cases, a 20/ Muscovado Sugar, Bo_/. a 72/ Loaf, do. I^3. Lump, do. i/tj. PfPP". 3/3 Pimento, if. a Coffee, IJB. a Indigo, (Carolina) 3f. a6A Do. French, 18/7 Rice, 22/. Superfine Flour, 49 f. Common do. 42J. a 44 f. Rye do. 2sf a 26/! Indian Meal, 18f. R y e < 4./9- P r - W- Corn, (Southern) 4f. Do. (Northern,) 4/3. a Beef, firfl quality, 45f a tfij Pork, fii II quality, 70s. a 75/ Oats, 1/7. Flax-feed, 5/6 a 5/9. Ship bread per cwt. 21/ Country refined ) , bar-iron, J aß >- " 3°>- Do. bloomery, 251. a 261. Swedes do. 451. Ruflia do. 301. Pig-iron, 81 10/: 39). German steel, per lb. gi/. Nails American, by calk. ) , per. lb. 4 d. 7 I > id - Do. do. do. 6d. 12. J. Do. do. do. Bd. Do. rlo. do. jod. Do. do. do- lad.f ~ Do. do. do. zod.r da H d - Do. do. do, 24d.) Potafti, per ton, 391. a 401. Pearl alb, 481 a 501. Becs-wax per lb. 2/2. a 2/3. Mackaiel per barr. 26f. a 30/ Herrings, 18\f. Mahogany, Jamaica, ) . per foot, I 10d - Dominico, do. qj. Honduras, do. yd. Logwood unchipped, > per ton. J • Do. chipped. 141. 2 inch white oak ) , , plank, perm. f ">l. 10/ 1 inch do. 51. 2 inch white pine plank, 81. lj inch do. 61. 10f. 1 inch do. 31. tof. 2 inch pitch pine ao. 101. inch do. 61. 1 of. 1 inch do. 41. Pitch pine scantling, 31. if Cyprus 2 feet (bingles, jl. ao/ Do. 22 inch do. 11. Bf. Cedar 2 inch do. il. lof ADVERTISEMENT. THE Gazette of the United States circulates in every part of the Union—being honored by fuhjcribers in Georgia, South ana North Carolina, Virginia, Maryland, Delaware, Pennsylvania, New-Jerjcy+ New-York, Connecticut, Rhode-lfland, Majjachufetts, Ncw-Hampjhire, and DiJlritt of Maine, Canada, Europe, and the Wejl Indies. This ex tenjive circulation renders it a proper vehicle for Advertisements oj a general, commercial and governmental import:—the particular dejyre and advice, therefore, of a number of its patrons, paper will be open for the reception of advertisements of the above defer ipt ion ; oMj'cA Mry will convey intelligence of aninterejling nature, Me insertion will meet the approbation of his friends in | general. Should the number at any time amount to more than a page in I Gazette, they will be given in a Supplement. JOHN FEN NO. PubHfhed by JOHN FENNO, No. 9, Maiden- Lank, ncarthe Ofwego-Mgrkct) New-York.—[3dol. pr. an.~\ Do. 22 inch do. 11. 6/. Do. 18. inch do. 18f Butt white oak dates, 3tS. Pipe do. do. 91. Hbgihead do. do. 61. xof. Do. do. heading, 81. Irifti barrel do. (laves, 31. frf. Hoglhead red oak do. 51. Do. French do. $1. HogQiead hoops, 4!. Wbiteoak square timber ) , per square foot, y Red wood, per ton, 281. Fuftiek, 101. Beaver, per lb. 12f. a iSf. Otter per skin, gf. 32J1 Grey fox, 4/7. Martin, 4/10. Racoon, 3/607/6. Mufkrat, tod. a \^d. Beaver hats, 64/ Castor do. 48If. Chocolate, 14 d. Cocoa, 7 of. a 80s Cotton, ljg. Tar, pr. bar. \\J.a\if. Pitch, lGf. Turpentine, 18/. a zof. Tobacco, James River, Do. York, 4d. a 3\d. Do. Rappahanock, id a 3Jd. Do. Maryland, coloured, 5%d. Do. Weftern-ftiore, 2d a 3\d. Lead in pigs, pr cwt. 60/T Do. bars, 68f. Do. Shot, 68f. Red lead, 6^ White do. dry, 9sf. While do. in oil, 5/. 12f Salt-petre hams, 7\d. Spermaceti candles, Mould do. nd. a If. Tallow dipt, 9tyi. Soap, s</. a Bd. Cafltile soap, 9 d. a \od. English cheese, pr. lb. isd. Country do. sd. Butter, 1/ Hyson tea, \\f. a is\f. Sequin do. 6[6. Bohea do. 2f§. Cinfcng, 3/ a 4/6. Staich Poland, yd. Snuff, 2J3. Allum fait, water mea- ) sure, pr. bufli. 5 & Liverpool do. 2J. Madeira wfet, > , , pr. pipe, J r Port, 46/. Lifoon, pr. gal. d~. Tcneriff, 4r F y a ". 3/3- Dutch gun-powder,pr. cwt. 8/. Nail rods, pr. ton, 36/. Lintfeed oil, pr. gal. s r Whale do. pr. barrel, t£/. a§6f. Spermaceti do, 6/. ' Shake-down hhds. rj*
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