(continued from our last.) TREASURY DEPARTMENT,") Dccei?ib:r 13, 1790. J In obedience to the Order of the House of Re- prefentatives of the Ninth day ot Augult lait, requiring the Secretary of the Treasury to pre pare and report, on this day, such further pro vision as may, in his opinion, be neceflary for eftablilhingthepublic credit—the faidSecretary Reffed fully Reports, r jT I HL expediency of improving the resource of distilled spirits, X as an article of revenne, to the greatcft pia&icable extent,had been noticed upon another occasion. Various eonliderations might be added to thofr, then acduccd, to evince it. Bur they arc too obvious tojuftify the detail. There is fcarceW an attitude in which the object can present itlelf, which doe* not invite, by all the inducements of found policy and public good, to take a strong andeffc&ual hold of it. Ti c manner of doing it, or in other voids, the mode of collec tion, appears to be only point about which adiificultyor ques t «>n can anfe. If that suggested be liable to just obie&ions, the united information and wildom of the lcgiflative body enlure the fubftiturion of a more perftft plan. The Secretary, however, begs leave to remark, that there ap pear to him two leading principles; one or the other of which lnuft iieicffirilv chara&crize whatever plan may be adoprrd. One of them .makes thefecurity of the revenue to depend chiclly on the vigilance of the public, officers ; the other rests it, eifentially, on the integrity of the individualr, intereftcd to avoid the payment oi it. The firl't is tbe basis of a plan fiibmittcd by the Secretary ; the lad has pervaded most, if not all the systems which have been hi therto pra&ifed upon, in ditiennt parts of the United States. The oaths ot the dealers have been almoit the only security tor their compliance with the laws. It cannot be too much lamented, that these have been found an inadequate dependence. But experience has, on every trial, ma mfeftcd them to be such. Taxes or duties, relying for tlu ir col lcttionon that security, wholly, 01 almost wholly, are uniformly unpiodu&ivc : And they cannot fail to be unequal, as long as men continue to be discriminated by unequal portions of ic6litude. The moll confcicntious will pay most; the leuft conscientious, least. The impulse of intcreft, always fufficicntly great, alts with pe culiar force in matters of this kind in to which a loole mode of thinking is too apt to prevail. The want of a h.ibit of appreciating proprrly the nature of the public rights, renders thct impulse, in such cafcs, too frequently an overmatch for the fenfeof obligation; and the cvafions, which are perceived or fufpe&ed to be pra&ifed by some, prompt others to imitation, by the power ful motive of lelf-clcfence. They inier, that they mull follow the example, or be unable to maintain an advantageous competition in the buiinefs; an alternative very perplexing to all bur men of exatt probity, who arc thereby rendered in a great frieafurc vic tims to a principle of legislation, which does not fufficientlv ac cord with the bias of human nature. And thus the laws become fourees of difeburagement and lofsto honest industry, and of profit ?nd advantage to perjury and fraud. It is a truth that cannot be kept too confhntly in view, that all revenue laws, which are so conftru&cd as to involve a lax and dc fe6live execution, are inftrumcnts of oppression to the most meri torious part of thofc on whom thev immediately opcYate, and of additional buithcns on the community at large. Tlu- 1. ft cftVft is produced in two ways. The deficiencies in the funds (which, in the main, aflord only partial exemption*) mull be funplied from other taxes: And the charge* ot collc&ion, which, m most cases, are nearly the fame, whether a tax or duty yield much or little, occasion an accumulation of the ultimate ex pcijce of furnifbing a given turn to the treasury. Another, and a fcriouscvil,chargeable on the system oppo fitq to that proposed, is, that it leads to frequent and familiar vio lations of oaths; which by loofeniug one of the strongest binds of fotiety, and wcaknim; one of the piincipal fccurities to liteand property, offends not less tgainft the maxims of good government and lound policy, than those ot religion and morality. It may not be impr*>por iurjtlu,r to remark, that the two great objettiym to the clafsof duties denominated cxcifcs, are inappli cable to the plan fuggeftrd. These obje&ions arc—First, thefum v)ur\ jurifdiiiion confidcd to the officers of cxcife ; in derogation from thccouric of the common law, and the right ps trial by jury: And Tecondly/the general power vested in the fame ofliccis of w fiting and searching indjeriminateh the houses, stores and other buildings of the dealers in exc.iCcd articles. But by the plan pro poled, the officers to be employed arc to be clothed with no fu h fumm ryjurifdittion, and their difcreiionary power ot vifitmg and inarching it to be reftri&cdto iliofeplaces, which the dealersthem fclvcs thall designate by public inligniacxr marks, as the de polito rics of the articles on which the duties are to be laid. Hcncc it is one of the recojnmcn'dattons of the plan, that it is not liable to thofc ohje6tfons. Duties cf the kind proposed are not novel in the United States ; as has been intimated in another place. They have cxifted to a considerable extent, under fevci jl of the state governments, parti cularly in MafTachufetts, Cor.nc&icut and Pcnnfylvania. In Con necticut,! ftatc exemplary for its attachment to popular principles, • not only alf ardent spirits, but forcisii articles ot cohfnmption, ge nerally, have been the fubjc£ls of an cxcife, or inland duty. If the supposition, that duties of this kind arc attencicd with greater cxpence in the collc&ion than taxes on land, should fcem an argument for pre feeing the latter, it may be obfcvVed, that the fa6l ought not too readily to be taken for granted. The ftatc of things in England is fomctimes referx dtoas an example on this point. But there thq (malincfs of the expcncc-in the colle&ion of the land tax, is to be ascribed to the peculiar modification of it: which proceeding without new aflVlTincnts, to a fix d standard long fincc adjuflcd, totally disregards the comparative, v?— luc of lands and the variations in their value. T1 ' confequcnce of this is an inequality, so palpliDlc and extreme, as would be like ly to be ill rclifhrd by the landholders of the United States. If in jiuifuitof greater equably, accurate periodical valuations or af fiftmrnts are. to afford a rnlej >it may well be doubted whether the exprnce of a land-tax will not*always exceed tha: of the kiud of duties piQpofed. Th ingenious, but fallacious hypothecs, that all taxes on con fnmption fall with accumulated weight, on,land, is now too g. ncrally and too fatisfadorily exploded, 10 require to be combated here. It has become an acknowledged truth, that in the operation of thoic.uxc s, every fptcies of -copjtal and induftr7 contribute their proportion to the 1 evenuc ; andt:o<\feqtiently, u' as far is they can be iua.de substitutes for taxes on.lands, ler\ - to exempt them from an undue Ihare ot the pulilic burthen * , (To be continued.J ' This d.ix is puhlijhuiy , By Carey, Stewart, and Co. Nq. Si, in Front-Street, THE FIRST AMERICAN EDITION" DOWAY TRANSLATION OK THE Vulgate Bit; Containing99o Pages in Quarto.—— * <:c Six Dollars.) GIT' Sublicribcrs arc requcttcd to /or their Books. Ntv. 29. Philadelphia -Dispensary. TO THE PUBLIC. WHEN we fuft undertook the management of this In dilu tion, the success thereof was doubtful, even amongd its mod zealous well wilhers ; the novelty and extent of the under taking were held up as infnperable obje&ions to the acconoplifli ment of the plan. It was hkewiie luppofed that the mode of supporting it, by voluntary contributions, would be another on it c.e of .great weight ; but alter near five sen's experience, we are happy to remark, that none of these objections appear to have "been justly lounded ; during this time, the number of our di trelied fellow-citizens, wiio have experienced the care and bene fits of this charity, am >unts 10 Jcven thoujundjtx hundred and thir teen. This we conceive to be the only certain ted of its utility ; and as thofc who contribute their money to the fuppoit of public inditutionsought to be frequently informed oi the modeofapply ing it, as well as of the good etfetts of their charity, we have been in the pratlice of publilhing an annual.account of the receipts and expenditures of monies, the number of patients admitted, &c. Account cj Patients admitted, £3c. The number of Paunts who have been under the care of the Dispensary, from D.c. 1, 1789, to D c. 1, 1790, is 1892 Remaining under care irom lall year, Admitted, CM whom the number Cured is Dead Relieved Difvharged difordcrly Removed to the Hospital and houfc of Em ployment Remaining under care Account cj Receipts and Expenditures, Received from Contributors £ *459 11 2 Expenditures, IJoufe expenccs and Medicines 243 19 10J House rent 5® o o Apothecary's Salary 100 o o Printing and Stationary Collecting Subfcriptious Ballanc* due the Treasurer since last year, Ballancc iniheTreafurcr'shandj Although the expences of this Inflation, have, bj- the ftriftcft economy, been hitherto defrayed by the annual contributions, which arc its only support ; yet as many of these contributions are frequently discontinued by death, yr other caules, wemuft con tinue to rcqueft the charitable affifkance of the humane and bene volent, who arc informed, that S ibfcription Books arc kept, as ulual, at the Difpcnfary, in Chefnut-Sireet, and at Mr. John Clif ford's, the Treafurcr's, in Front near Arch-Street, wlure their Subfcriplions will be thankfully received. The Contributors to ibe Difpcnfary are informed, that an elec tion for Managers for the enming year will be held at the Difpcn fary, on Monday the Third Day of January next, between the hours of Three and Five in the Afternoon. The votes of the Ladies will be received by proxv. Samuel Pteafinls William While Laicrevee Seckel Thortas Franklin Afhbcl Green Thomas Clifford Henry He/mtt/i Samuel Mitts Samuel Potvel George Meade Henry hid Rcbcrt Bidckivell. December 15,1790. MASSACHUSETTS STATE LOTTERY THE Managers >1 the STATE LOTTERY, [ , rate Terms as to prove fatisfa&ory to thofc who may be ulcaicd to favor the Printer with their Commands ui that line. Subscriptions are thankfully received at No. 48, Market-Street by D C. CI.AYPOOLE. 684 -96 1796 JS7B 63 in «3 64 717 8 10 9 6 8 *4 "4 4 22 io a £"•459 " « Dollars. ioboo is 3000 are 2000 1000 500 200 100 50 i° 30 20 *0 8 PROPOSALS, By JOHN TRU M BULL, For Publishing by Subscription*, TWO PRINTS, From original Pidures painted by him (elf\ One representing the Death of General WAR REX, at the Bdttle of Bunker's-Hill. Theother, tht Death of General MONTGOMERY, in the Attack of Quebec. IN the battle of Bunker's-Hiil, the following Portraits are intro duced-- American. Britijk. Major General Warrkn, Gen. Sir Willi am Hows, Putnam. Sir Henry Clinton, Lieut. Col. John Sma.ll, , Major Pit cairn, and Lieut. Pitcai rn. In the Attack of Quebec, arc fecn— General Montgomery, Colonel Thompson, Major Macphlrson, and Capt. Chiesmam. CONDITIONS OF SUBSCRIPTION. The prints will be engraved by two of the moil eminent artists in Etiropr. The size will be 30 inchcs by 20. The price to fub fenbers, Three Guineas for each print; one half to be paid at the time of subscribing, the remainder on the delivery of the prints, which will be as soon as the work (which is already contidcrably advanced) can poflTibly be completed. Subscriptions are received in this city by Jof:ph Anthony, jun. Goldsmith and Jeweller, No. 76, Mai ket-tlrcet. Thefj prints are the firft of a ferics, in which it is proposed to represent ifoe mod hnportant events of the American Revolution. No period of the history of man, is more ioterefting than thai in which we have lived. The memory of fcencs in which were laid the foundations of that free government, which feeures our national and individual happiness, must cvei remain dear to us, and to posterity; and if national pride be in any cafe judicable, Americans have a right to glofy in having given to the world at) example, whose influence is rapidly spreading the love of free dom through other nations, and every where ameliorating the condition of men. 1893 To afliiltn preserving the memory of the illuftiious events which* have marked this period of our country's glonry, as well as of the men who have been the mnft important actors in them, is the ob je& of this undertaking History will do julVicc to an acra so im portant ; but to be read, the language in which it is» written must be understood—the language of paintiug is and intelli gible in all nations, and every age. As several years of his time, and a very confideraMe expencc, arc neceflWv to accoinpliHi this undertaking, it would bean im prudent facrifiee to the mere hope of reputation to go more deeply into it, without a probability of ultimate fueccfs:—That he may judge of the degree of this probability, Mr. Trumbull, by thead vhre of his friends, proposes this fubfci iption, and flatters himfelE with a hope of meeting that pftrouage from his countrymen, which will juflily his pxirfuing the objecfc with ardor; and with out which it is lmpoflible that so cxpenlive a work ihould be con- tinued. Thefubjefts proposed to be reprefented,in addition to the tw* foregoing,.of Bunker's-Hif! and Quebec, are— * The Declaration of Independence, * Battle at Trenton, * Battle of Prucetown, SuRRENDtR of General Bur Coyne, Treaty with France, Rattle of Ku taw Spr inr. s, * Surrender of Yor k-T o w n , Treaty of Peace, Evacuation of New-York, Resignation of General Washington, Th«» a* c h at Trenton, Inauguration of the President of the Unit in Statu. Each pitjtuie will contain portraits of the principal characters who were present at the scene icprefented. Tliofe marked with liars, are confidcrably advanced ; and the prints from the whole will he executed of the fame lize, and by the moll eminent en gravers. ' December i.j, To tie Merchants, Traders, Foreigners, and the Fuilic in jftnetaL OCNTIIMKN, AGREEABLY to the plan which the Subscriber submitted t* the public confederation, and under the moil flattering aflur auce of public patronage, he takes the liberty of announcing, that Dollars. \ 10000 6 ooc 6000 6000 ,SQOC 6"ooo 8000 EXCHANGE COFFEE HOUSE, is now opened at the corner of Market and Water-Streets, for the r comniodaiion of the Merchants, Traders, and other Citirens of Philadelphia. The Subscriber deems it unneccflarv to repeat the declarations of his sincere intention to prosecute his undertaking with'the moll refpcflful afliduity : But he cannot forbear making a public ack r owledgment of his gratitude, for the encouragement lie has alrea dy experienced ; nor suppress his invariable wilh. thai thrtfe geh- ! tlemen who may honor his Coftee-Houle with their prefencc, will communicate such articles of intelligence received from their cor refpondenti as they shall think proper, and in preference, will up on every occasion, point out the dofefts of his plan, or favor hinv with hints for improving its execution. The Subscriber will prepare entertainments,either at noon, or in the evening, for felett parties, upon the Ihorteftnotice, and on the most realonable terms. He can accommodate two or three Gen tlemen with lodgings ; and proposes at two o'clock on each day, when the public business of the Co4Fee-Room is over, to provide a cheap, but good and plentiful ordinary, for such guefls as (hall honor him with theircompany. ' I am, Gentlemen, 4500 4000 3600 3220 2000 60680 125000 Dec. 18. By Thomas Lang, And fold by Fravcis Bailey, Joseph Crukshank, Wit liam Prichard, and Rick and Co. in Market-Street ; and by Thomas Dobson, William Young, and Robert Campbell, in Second-Street, Philadelphia, Price 121. 6d. (not half the price of the London edition) The Poems of Ossian, Translated by J A M F.S MA CPHERSOS, Esa. W Iff. RE AS .1 ccrtain WILLIAM TUFF, of Salem County. State of New-Jersey, hai two nine pound notes of hand, given by ucl Uo'linjhetid, jun. and by certain information, it appears that my name as a lecurity for ihe fame is added to t'hofe notes, unknown to me. I hereby forbid any person or persons from taking any alignment of them from him ; for I am deter mined not to answer those notes, or anv adignmcnt of them, as T know nothing of their dealings, nor will I answer for the fame . , REUBEN ROBINSON. Cittiher/jad County, Xm. jo, 1790. THE MERCHANTS, and Your most obedient and humble Servant, VINCENT M. PEI.OSI This day is published, No. 21, Church-Alley, ?HR SON OF FINGAL. * H •v > J