(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, [<resent the Public
with the First C'afs of the Majfachufetts fcmi-anmuil State Lot
tery, which will commencedrawmgin the Repre/entatives'Cfumhr,
in Boston., on the Seventeeuth of March next, or Jtxmtr. if the
Tickets (lull be disposed of.
SCHEME.
NOT TWO BLANKS TO A PRIZE
2f,000 Tickets, at Five Dollars each, are
1:5,00 a Dollars, to he p.iid in the following Piizcs, lubjeft 10 a
dedurtion of twelve Jiidan half per cent, for the life of the Com
raonweahh. *
Prizes.
rrtzes.
1 of
a'
3
6
to
3°
80
9°
IQO
120
16l
20Q
75^
8388 Piizes.
16612 Blanks.
25000.
(PT TICKETS may be had of the fever a 1 Managers, who will
pay the Prizes on denrava'—of the TREASURER of the Common
wealth—ol JAMES WHITE, at his Book-Stoic, Franklin's-Head,
Court-Street, and at other places as usual
BENJAMIN AUSTIN, jun.l
DAVID COBB, I
SAMI EI. COOPER, y Managers. "
GEORGE R. MI NOT, l
JOHN KNEEL AND, j
Bojlon, July 28, 8790.
Pill LADE I. PHI A, DgCIMQER 1790..
P° f John Dunlap ind Dav id C. Clav
■■OOL cpne ort the firlt day of January, i 7 9,,
David C.I ptopofato publifha Ncwfpapcr,entitled
The Mail,
and
{ *
Daily Advertiser.
('J - tinu d aery Evening, Sundays excepted:)
THEM :i he printed with an elegant new Tvpe, pro
cured tor this i uhr purpose, on Paper, equal in fire and qua
."y to any,-It --(papers of Europe or America-Arid the
jSubfcnberenvl-Mhatoo Means mall he (pared to render the
:Maii and N - ■ 11 uly Advertiser in „,|,er rtfpefts worthy
ofthePubl Pairt.nage, which he now refpccltullv lolicits.
The Pri< I ■ Maw. will be Eight Dollars p,! annum, to be
paid at the los the Year: And Adwrtifemems w.ll be re
ceived mi 1 > , 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.
*
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•v
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