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*
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