THE OBSERVER. No. XIV. Etcifes and duties on trade* imposed by individual States, inconjijlcnt zuiththe rights of the Eederal Conftitution —An extract from an enquiry into the excise laws of Connecticut. IT is questioned by many good and sensible men, whether the excise of a particular State is consistent with the federal Consti tution—l will endeavor to examine the subjeCt, with all the can <lor its magnitude requires. The clause of the Constitution, on which doubts have anfen, is in the tenth ieCtion of the firft article, in these words, " No State fhall,without the consent of Congress, lay any imposts or duties 4t on imports or exports, except what may be abfolutelv necef " fary for executing its inspeCtion laws." The question then re solves itfelf into this point ; whether the excise of any State is an impost or duty upon imports according to the leter and spirit of the Constitution. To determine the question, let us fir ft discover the true meaning of the words on which the whole depends. The taxes laid by government on goods, wares, merchandize or manufactures fall under the following denominations : duties, impost, customs, excise. Duties is a word of general import, comprehending every species of tax chargcd by the public upon any goods whatever. All imposts, customs and Excises, are du ties. Impoft y is striCtly speaking a word of the fame comprehen sive fignification. It is from the Latin imponoy to lay upon or impose ; or more accurately from the participle impojitum, any thing laid upon or impofea. It is equivalent to duty, implying any charge or price imposed upon goods, and owing or payable by la w to government. This will be more fully proved after wards. Customs is derived from the French coutum or coujl, from whence we derive our word cost. It fignifies onginally price, charge,toll or tribute ; but according to the practice of commercial nations, its proper sense is, duties or imposts upon goods imported from fo reign countries,payable by law to government,by the importing mer chant,at theDorts of entry or delivery. Excife,fromexcijum to cut off, is " an inland imposition, paid sometimes upon the confunVption " of the commodity, or frequently upon the retail sale, which is " the last stage before the consumption." Blackftone Com. vol. I, ch. 8. It was originally intended to be a duty or tax diftmCt from customs—customs being laid upon imports and excise upon home manufactures. In general this distinCtion is still preserved in England ; excises being mostly laid upon articles manufactured in the kingdom, and paid at the manufacturers. In a few instan ces, duties arelaid upon imported articles, as upon several kinds of spirits, tea,fugar, which duties are called excises ; tho some of them are improperly so denominated, being collected bythe officers of the customs, upon the articles in bulk. This is the cafe with liquors imported. See Poftlethwaite DiCt. of Com. vol. I, article excise. The general distinCtion however observed in England, where we are to recur for the true meaning of these words, is this ; du ties on imports, payable a t the port of entry or delivery are called tuftoms ; duties on home manufactures, which are usually paid at the manufactory, are called excises. This distinCtion is made, where duties are laid on the fame articles, and by the fame a£t of Parliament. Thus a duty on candles imported, laid by 3 Ann. I, is numbered among the customs. A duty on candles made in Great Britain, laid by the fame statute, is called an excise. The fame remark applies to skins, hides, soap, and many other articles. The distinCtion then between customs and excise is well eltablifh cd. See Poftlethwaite, vol. I, articles, customs and excise. What then is the distinCtion between impost and excise, or is there any distinCtion ? The distinCtion fcems to be this : Impost is a genus, of which excise is a Jpecies. Impost is a general term, comprehending every kind of tax, duty or imposition upon goods, whether imported or home-manufaCtured. Excise is one ipecies of this rnx, viz. a duty on home manufactures, and in three or four instances, has been extended to the retail sale of fo reign commodities. As the foregoing definition of impost is different from the com mon idea of it in this State, it is ncceftary to show the grounds on which it stands : That impost comprehends every fpecics of tax or duty, whether on imports, exports, or manufactures, is dcducible firft, from the derivation of the word ; the original denoting any duty, charge or burden upon some person or thing. Secondly, the word has been generally used in this comprehensive sense by the belt Englifti writers. If so, then excise is one species of impost, and it is so understood in England. The best compilers of dictionaries explain iuipoft to be any tax, toll or tribute. A land tax is an *mpoft upon land, in the true sense of the word ; and the duty upon the portage of letters, upon chimneys, or hackney coaches, is striCtly speaking an im post on those articles; the duty 19 said to be imposed by aCt of Parliament, and that which is so imposed is an impost or an im position. This explanation is founded on the belt definitions ol the word in our language. But not to reft on etymology, let us attend to common praCtice, or the popular /enleof the word. Poftlethwaite, who treats expressly of commerce, defines im post to be, " a tax or duty laid by the sovereign authority, upon u fuQh merchandiz< sas are brought from foreign countries ; it is « " sometimes applied to a tax imposed upon domestic productions " and manufactures.*' It does not appear by this definition,that a particular mode of levyingand colleCting a tax is neceffarv to con stitute it an impost. On the other hand, it fecms that any tax or duty may be denominated an impost. To come nearer to the point; the excise itfelf is called an impost, in an ordinance of the Commons, dated 1649; the " impost of excise and Black ftone's definition of excite makes it an impost ; for he calls it u an inland imposition ;" imposition here fignifying the thing laid, is precisely equivalent to impost So that the best writers on the subjeCt of duties use impost in theextenfive sense before explained. In this State* we have made a distinCtion between *11 impost and an excise ; making one to be a duty payable on the firft im portation ; the other a duty payable by the retailer. But the di stinCtion is, in a great measure, a creature of our own ; and it ari ses from our mistaking imposts for customs. We use impost as theEng]ifhdo customs: whereas both excise and customs are equal ly imposts. Thus the word impost does not make adiftinCtnead of duties in English writ'eis, for it compiehends all. Poftlethwait, Blackftonr, the Parliamentary register use impost In this general fetjfe, and class the duties payable on importation or expoitation, under the head of customs—-and the duties paid on the retail sale of tea, coffee, sugar and certain liquors, together with those paid by the manufacturer, under the head of excise. We in our praCtice,. confounded terms, using a general term for one of the I pecies ; and it is mat'er of some doubt whether the United States will agree to our sense of the word, in their construCtion of the Constitution. But if the word did not comprehend 'excise, so as to re strain the ftatcsfrom laying the duty ; yet the word duty, which is used in the fame clause, would extend the prohibition to every poflible method of levying money on imports. This word is uni versal in fignification, and the Convention, in wording that cfaufeof the Constitution, seem to have been aware of some mis construCtion of the word impost, and therefore used the word du ty which is of unequivocal meaning* They used two words of general import ; " imposts or duties." They could not use them in different senses, for all imposts are duties ; but they used duties as an explanatory term more generally understood Thus far we meet with tittle'difficulty. But an explanation of the fub iequent pert of the clause is not so easy. The question depends on Ihe true meaning of the words imports and exports. (The rcmor.nd'cr on Saturday.) BOSTON. SYSTEM OF PUBLIC EDUCATION. VOTES of the COMMITTEE appointed to carry into execution the SYSTEM of PUBLIC EDUCATION, adopted iy the Town BOSTON, 1 §th Oflober, 1789. AT a meeting of the said Committee, held Dec. 1, 1789* VOTED—I. That the Latin Grammar School be divided into four Classes, and that the following Books be used in the ref petlive Classes. Ift Clafs—Cheever' s Accidence. Corderius's Colloquies, Latin and English. NomenclatOr. Fables, Latin and English. Ward's Latin Grammar, or Eutropius. 2d Clafs—Clarke's Introduction, Latin and English. Ward's Latin Grammar. Eutropius continued. Sele£tae e Veteri Testa mento Hiftoriac, or Cajlalio's Dialogues. The making of Latin from Garrclfon's Exercises. 3d CJafs—Cafar's Commentaries. Tully's Epistles, or Offices. Ovid's Metamorjihofes. Virgil. Greek Grammar. The making of Latin, from King's History of the Heathen Gods. 4th Class—Virgil, continued. Tufly's Orations. GreekTefta ment. Horace. Homer. Gradus ad Parnaffum. The making of Latin, continued. That those Boys who attend the Latin School, be allowed to attend the Writing Schools in the following hours, viz. The lft Class from half pad nine o'clock, A. M. until eleven, or from hals-past three, P. M. as shall be found most convenient, and the 2d class in the fame manner for the firft half of that year. 11. That the following Books be ufcd ih the Reading Schools, viz. The Holy Bible. Webjler's Spelling Book, or firft part of his Institute. The Young Ladies' Accidence ; and, Webjler's Ame rican Selcftion of Lessons in Reading and Speaking ; or third part of his Grammatical Institute. That the Mailers introduce the following Books when found expedient, viz. The Children's Friend. Morse's Geography abridged. That the News-papers be introduced occasionally, at the dis cretion of the Masters. That the upper Class in the Reading Schools be inftru&ed in epistolary Writing and other Composition. 111. That an uniform method of teaching Arithmetic be used m the several Writing Scnools; viz. Numeration. Simple Addition, Subtraction, Multiplication and Division. Compound Addition, Subtraction, Multiplication, and Division. Reduction. The single Rule of Three, dire£t. Practice. [T are and Trett, Interest, Fellowship, Exchange, &c. are confi- I dered as included in the above rules.] Vulgar and Decimal Frattions. That the Children begin to learn Arithmetic at 11 years of age. That at 12 years of age, ihe Children be taught to make Pens. IV. That the Reading Schools be divided into four Classes. That from the third Monday in O&ober to the third Monday in April, for one month, viz. from the firft Monday in the month, the firft and second ClaHes attend the Reading, and the third and fourth, the Writing Schools in the Morning. The firft arid second attend the Writing Schools, the third and fourth the Reading Schools in the afternoon. The month following, thfc order be reversed, and so alternately during the above time. And that f rom the third Monday in April to the third Monday in 06tober, for one month, viz. From the firft Monday in the month, all the Boys attend the Reading Schools, and all the Girls the Writing Schools in the Morning; that all the Boys attend the Writing Schools, and all the Girls the Reading Schools in the afternoon ; the month following the order to be reversed, and thus alternate ly during those fix months. That it beunderftood that Irom the third Monday in April to the firft Monday in June, be consider ed as the firft Month of the Summer term. That from the third Monday in October, to the firft Monday in December, be consi dered as the firft month of the Winter term. V. That the following hours be punctually observed in all the Schools, viz. From the third Monday in April to the third Mon day in O&ober, the Schools begin at halfpaft 7 o'clock, A. M. and continue until 11, and begin at half p«ft one o'clock, P. M. and continue until 5. That from the third Monday in October to the third Monday in April, the Schools begin at half past 8 o'clock, A. M. and continue until 11, and begin at half past one o'clock, P. M. and continue until half past 4. VI. That the Masters be excused from keeping school on the following days and times, viz. The afternoon of every Thursday and Saturday throughout the year. The afternoon preceding Fasts and Thanksgivings. Four half days of Artillery Training, in the afternoon. First Monday in April. Six days in Election Week. First Monday in June. Fourth Day of July* or Anniversary of Independence. The four last days in Commencement Week. Christmas Day, and on the general Training Days • Dec. 14, 1789, Voted, That it be the indifpenfible duty of the several School-Masters, daily to commence the duties of their of fice by prayer, and reading a portion of the sacred scriptures, at the hour afligned for opening the School in the Morning ; and close the fame in the evening with prayer. Dcc. 21, 1789, Voted, That the Masters never expel any boy from School, but with the consent, and in the presence of the in fpe£ting Committee. Voted, That the InftrUdtor of the Latin School be entitled The Latin Grammar Majler ; the Inftruftors of the Reading Schools be intitled Englijh Grammar Majlers ; the Inftru&ors of the Writ ing Schools be intitled Writing Majltrs. Dcc. 28, 1789. Voted, That the several School-Masters inftrutt the Children under their care, or cause them to be inftrufted in the AlTemblies' Catechism, every Saturday, unless the parents request that they may be taught any particular Catechism of the religious Society to which they belong ; and the Masters are dire£ted to teach luch children accordingly. RECOMMENDATIONS to the SCHOOL MASTERS, by the Com mittee appointed tocarry the preceding SYSTEM into execution. THAT the Schoolmasters confidcr themselves as in the place of parents to the childret* under their care, and endeavor to convince j them by their mild treatment, that they feel a parental affc&ion for them. That they be sparing as to threatnings or promises, but punctual in the execution of the one and the performance of the other. That they never make a difmiflion from school, at an earlier hour than usual, a reward for attention or diligence ; but endea vor to lead the children to consider being at school as a privilege, and difmiflion from it as a punishment. That they never strike the children on the head, either with the hand, or any inftrurrtent ; nor authorize one scholar to inflict any corporal punishment on another. That, when circumstances admit, they suspend infli£ting pun ifhmem, until some time after the offence committed,'or convic tion of the offence. That, as saras is practicable, they exclude corporal punishment from the fdiools ; and, particularly, that they never inflict it on females. That they introduce such rewards as are adapted to stimulate the ingenuous paflions of the children. That they inculcate upon the scholars the propriety of good be havior, during their absence from school. That they frequently address -their pupils on moral and religi ous fubjefts ; endeavoring to impress their minds with a sense of the being and providence of God, and the obligation* they are 'under to love, serve, and pray to him ; their duty to their parents and maftets ; the beauty and-excellence of truth, juflice, and mu tual love; tcndcrncfs to brute creaturcs, and the finfulnefs of tor menting them and wantonly destroying their lives; the happy tendency of felf-government and obedience to the dictates of rea son and religion ; the duty which they owt their country, and the neceflity of a ftri£t obedience to its laws; and that they caution them against the prevailing vices, such as sabbath-breaking, pro fane cursing and lwearing, gaming, idleness, writing obfeene words on thefcnces, &c. That, for the fakeof uniformity, in the government of thefchools the mafters,in iheir conferences together, form systems of rules for the observance of the children, and present them to the Commit- , tec for their approbation ; which being approved, shall be consi dered as the standing Laws of the Schools. Convention for altering and amending the Constitution of Pennjytvauia. PHILADELPHIA, January y. Since the committee of the whole agreed, that the Senators Ihoul d be chosen in the diftritls bv the taxable inhabitants thereof, they have farther agreed that those diftriifts lhould each contain, as nearly as may be, such a number of taxables as fljould be entitled to eledl one Senator. The Senators are to be chosen for four years ; but, when firft afiembled, are to be divided into four clafles, and one fourth go out every year; their places to be annually supplied by new elec tions. It had been proposed that the number ol Sena tors alfigned to each district, fhouldbe in propor tion to its quota of public taxes, as in the consti tutions of Maflachufets and New-Hampshire ; but this was generally rejected. Afterwards it was proposed that the representation in the Senate, should be in a compound ratio of the number of taxables and quota of taxes of each district as in the constitution of South-Carolina, but this also was negatived. WILLIAM TAYLOR, Has for Sale, at his EAST-INDIA GOODS STORE, No. 4, BuRLING-SII P, Aflortment of EAST-INDIA GOODS. Among which art the following Articles : BOOK Muslins 8-4 6-4 5-4 || HUMHUMS, Jackonet do. jj Long Cloths, Hankerchiefs,of various kinds,j| Caffas, Chintzes, || Seersuckers, Ginghams, jj Boglapores. A Variety of handsome painted MUSLINS. With many other Articles, which will be fold by the Piece or Package, tow for cash. And a few pair large handsome Cotton COUN TERPANES, much warmer than Blankets. January 9, 1790. t. f. PROPOSAL, FOR PRINTING BY SUBSCRIPTION, MEMOIRS OF THE BLOOMSGROVE FAMILY. In a SERIES of LETTERS from a gentleman in New-England to a refpe&able citizen of Philadelphia. CONTAINING Sentiments on a MODE of DOMESTIC EDUCATION, suited to the present state of Society, Government and Manners in the United States, and on the Importance and Dignity of the Female Character. INTERSPERSED WITH A VARIETY of interesting ANECDOTES. CONDITIONS. They will be printed on a good paper and type —neatly bound and lettered, in two volumes, i2mo. and delivered to fubferibers at three quarters of a dollar per volume. (£3T Theft Memdirs are dedicated to Mrs. Was hi ni ton, by her permijfion. Having seen the manuscripts, and approved the plan T " She heartily wishes that every laudable effort to improve the * 4 mode of education in this country may be attended with merit u ed success." __ FROM the literary character of the reputed author of the above work, and a table of contents left with the printer here of, being eighty-three letters on the moil interesting fubje£ts of education, life and manners, it is expe&ed these Memoirs will prove a very valuable and interesting performance. Subscriptions received by the Editor, at his office, and letters ( post paid J duly attended to. BOSTON_STAGE. THE subscriber informs the public, that having contra£led to carry the public mail in the ftagefrom New-York to Boston, for the year 1790 —commencing January the firft to go twice a week till the firft of May, and three times a week from firft May to firft November, and to employ a person to go thro' with the mail to take Care of it. He engages that this conductor /hall tran fa£t all private business committed to him with fidelity at a rea fonablc Commiflion—he will carry bundles, money, newspapers, See. And may be seen every Wednesday and Saturday Evening in New-York, at Fraunces Tavern, in Boston at the fubferibers House, in Hartford at Frederick Bull's, Coffee House. Four a&ive men are now engaged as Conductors, who havo given bonds for the faithful discharge of their trust. January. 1790. LEVI PEASE. The Bojlon, Albany, and Philadelphia Stages now put up (ft Fraunces' Tavern, Cor tlandt-Street,where pajfengas wMpleafe to apply* THE Gazette of the United States circulates in every tort oj the Union—being honored by fuhjcribers in Georgia, South ana North Carolina, Virginia, Mary/and. Delaware, Pennsylvania, New-Jerfcy, New-York, Connecticut, Rhode-I/land, Majfachufetts, New-Hamp/hite, drtti DiflriEl of Maine, Canada, Europe, ffer/2 Indies. This ex tenjive circulation renders it a proper vehicle for Advertisements 0/ a general, commercial and governmental import:—<Uy the particular dejirc and advice, therefore, of a number of its patrons, this paper will be open for the reception of advertisements of the above defer) ption ; which as they will convey intelligence of an intefejling nature, Mr /or hopes their insertion will meet the approbation of his friends i*. general. Should the number at any time amount to more than a page m the Gazette, MVv w*7/ a Supplement. JOHN FENftO. Publiihed by JOHN FENNO, No. 9, Maidek- Lake, nearthcVfw ego-Market, New-York. — p r - ]
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