FROM THE BEE conjectuk.es on taxation (CurlincJfrom So. 40 of this t'.azet!'..) ''IT'AXES upon merchandize and manufactures, X if moderate, are advanced without scruple, bccaufe thole who advance them, are sensible they will be repaid the advance. Taxes of this description are not obvious to the repayers, be cause they are confounded with the price ; they are not obviously oppreflive even to the lower class of t!:e people, because the repayment is made in small futns at different times : a person ■who drinks a pint of (trong beer per day, will repay to the advancer of the duty upon ltrong beer 114-434 daily ; such a person might perhaps be unable to pay at once 10s. 6d. psr ami. The produce of a tax, mult be greater than the particular purpose for which it isimpofed re quires, in proportion to the expence of colle<fl ing it As taxes upon imports or manufactures,appear east oppreflive or odious, it may be proper to en tire which are least burclenfome when ultimatc y paid. If upon a comparison it /hould be found, liat the nett produce ofthe revenue arifiug from be duties of excif'e, is more in proportion rothe jro'fs than that of the ciiitoms, the fexcife duties vill be said to be collected at less expence than hose of the customs. The fees of revenue offi :ers being equally a tax upon the public with heir salaries ; if at any time it flionld appear, hat the fees paid to officers ofthe customs, are greater than tliofe paid to officers of excise, will it not further leflen the proportion between the gross and nett produce of that branch of reve nue*? The person who advances any part of a tax, is not only repaid it, but is also paid a pre mium for the money he hasf'ndvanced. If a duty amounting to too,oool. is advanced a year before it is repaid, suppose the premium 101. per cent, such a tax will be to the repayers 110, 0001. i Taxes on manufacture therefore, will be less burdenfotne than imports upon materials ; hence ale is more properly taxed than malt. For tne fame reason excise duties which are impofcd 011 manufacture, are more apparently proper, than the duties of customs, which fall indifFerently upon material and manufacture. Perhaps a greater revenue might be raised from the duty on sugar, without increasing the burden of the people in general, if the greater proporti on of it was charged upon the fugar.-baker,from ail account taken of it after fining- Smuggling is the conltant attendant on heavy duties ; and it is a double tax upon the public ; because, when it obtains, the revenue is directly dimini/hed, and the failure at the import, mult be compensated by some new itnpoftsf. Besides, in such cases, restrictive laws are made, to pre vent abuses of this kind, the execution of which requires an additional number of officers : this subjects the public to an additional expence, without benefiting the revenue; for we appre hend, where the temptation to Snuggling is fuf ficiently powerful, restricting laws have in no one inftatice had a good effect. To prevent finug gling therefore, taxes ought so be moderate ; hence many articles mull: be taxed. There is another reason for laying moderate taxes on a variety of commodities : When a commodity comes to be subjeCted to a tax, whether a home manufacture or an import, a certain proportion of the stock employed in carrying on irs manu facture or importation mull be detached for the purpofeof advancingthe tax, and such manufac ture or trade may fuffer by the loss of the stock thus advanced. Anothercircumftnnce merits attention: The fame wants may be supplied by a variety of arti cles ; among thele there will be a natural coin petition of price ; an import: on one, will de stroy in proportion to its heaviness this natural competition, and may turn the scale in favor of another, until the rile in its price is compensated by improvements in its manufacture or other wise. (To be continued.) Is not every foe a bribe ? or at lead a mode of payment that has a tendency to debase the mind, and tor which the dor.or ex pels more than the mere discharge of duty ? + Lord North laid an additional duty on theprice was falling t as the value ol a taxed commodity falls, the tax rises advalorem ; and of courfc the temptation to fmuggiing increafcs the tax on loap is at present about 501. per cent ad valorem ■ and it may with prohabiliiy be predicted, that the quantitv of fonp charged wuhduty will tall helow its usual average, in confequenee or In-Higgling. IMPERIAL HYSON,SOUCHONG, and BOHKA teas, REFINED SUGARS, COFFEE, & SPICES &c.&c Of the fiiH quality—by retail, ' No 19, Third-Street, between Chcfuut and Market Streets. LOTTERY TICKETS. V*£- I w y ' l d C - hfs ~ t " c 7.. m ™ce drawing 26th inft. ) Pofi. MalTachufcus Semiannual, ad ClaCs, ,3.1, OSober. t.vclv May be had as above. Forty Dollars Reward. T AST night was broke open the Store of the fubferiber, at I»or- I j dentown, and iloien from the fame t lie following articles, viz. One hair trunk, containing woinrns' weaiing apparel; 1 frnall box, containing four clocks and one dozen teftarnents; i ditto containing onr bottle green cloth coat, one Itripcd vest and breeches, two Ihirts and a small b*s with 36 dollars and 20s. to 301. Jex fey coppers; 1 keg containing a bible, with other Imall books ; 1 box containing 447 real ollrich feathers, some of them large and elegant, and of different colours; 2 barrels rye me*!, branded Stout and Imlay; 1 barrel oork, 1 ream paper, and Ji dozen pafie-'boards.-! Stolen at the fame tune, a laige Batteau, with black fides. A reward ot Twenty Dollars will be given for the security of the above property, to that the owners tnay have the articles again, or in proportion for part thereof ; ulfo a further reward of Twenty Dollars will be given for the security of the perpetrator or perpe trators, so thafrthey may be brought tojufcice, l»v VAN EMBURGH. [eptf] Bordentown, New- ]erfcy, Sept. i. 1701 TF THOMAS FRANKS, lately of Little York, in Virginia, X hut originally ol Scarborough, in York (hi re, Great-Britain) wilJ ma-ke himfelf. known, together with bis present place of ic> fidence, either to his brother John Franks, who is now in this Port, or to the fubferiber, he will hear of something greatlvto his advantage. Portland, (Diftrift of Maine] Augttji 29, 1791. P. S. In cafe of the dereafeof Mr. Franks, his legal heir or heirs are requeftcd to forward their names and places ot abode to Mr. Ron 1 nson, as above. IV. M'D OU C ALL'S DANCING SCHOOL, Is now opened at h'.s School-Room, No. 28, Carter's Alley. HE returns his sincere thanks for the great encouragement he has experienced these eighteen years ; hopes the reputation ot his school for decorum and good order, as well as the perform ance of his scholars, will still ensure him a relpe&able Hi are of the public favor. A number of new Cotillions and Country Dances will be taught during the season. Those who please to honor him with the tuition of their chil dren, m?v be allured, they will be taught in the mo.ft approved stile, and that proper attcpttou will be paid to their carriage and manners. A general pra&ifinp for the improvement of the scholars, will be held at the New Rooms, every other Wcdnefday ; when the employers, and Arangersoi genteel deportment, will be admitted. These pra£bfings >v 111 be attend-ed with no expence. N. 15. An EVENING SCHOOL will be opened for grown Gentlemen, as soon as a fufficient number offer. Philadelphia, September 14, 1791 LOUISIANA. ALL those persons who have an inclination to fettle on the rich iJL lands ol the Mififlippi, can have a passage to New Orleans about the 20th of Ottober next. Each finglc man on his arrival there, will have a grant of two hundred and forty acres of land, in fee simple, gratis, without rents or taxes; and each married man, a larger quantity, in proportion to the numbcrof his family. For further particulars, enquire of Meffis. Stewart &Nesbitt, No. 15., South Water-Street. Philadelphia, Sept. 7, 1791 Public Securities, Boicht and Sold, on C O M M I S S I O N, by SAMUEL ANDERSON, Chefnut-Strcet, next door to th* Bank, No qj MASSACHUSETTS SEMI-ANNUAL, and NEW-HAVEN LOTTERY TICKETS, To ho had atthe fame place, Georgetown, September q, *791. THE Sales of the Lots in the Federal Citj will commence on Monday the i7th day of O&obcr next. The Commillioners finding they may engage materials and workmen for the public buildings to any drlirable extent; with a view to draw the fund into action. so as to facilitate the work, instead of a deposit of 8 per cent, will require I.4th part of the purchale monev to be paid down, the refidueto be on bonds with fecuritv, payable with i.i tertft in three equal payments'. The manner of improvement will be published at the sale. Thomas Johnson, } David Stuart, > Commiflioners. Daniel Carroll,) MASSACHUSETS SEMI-ANNUAL LOTTERY CLASS II THE MANAGERS of ih- STATE-I.OTTERY afTure the Public, that the second CUss of the SEMI-ANNUAL LOT TERY will positively commence drawing on the day aopoi'nted viz. On Thursday the 13th of Oclobtr next, or Jooner, if the Tickets (hall be difpolrd of. As (he Managers have in their several monthly Lotteries commenced drawing at the hour ailigned so they are determined to be equally as ptin&ual in this ' SCHEME. NOT TWO BLANKS TO A PRIZE. 2,5,000 Tickets, at Five Dollars each, are 125,000 Dollars to be paid m the following Prizes, fubjrft to a dedu£tion of twelve and an half per cent, for '.he nfc of the Commonwealth. riiw.ES. _ Dollaks. Dollars. 1 or 2 3 6 10 3° 80 90 100 120 161 200 7585 8388 Prizes. 16612 Blanks 25000 Tickets. ''V-r 1 ° r,hc Of the Commonwealth'!f °W' J T *'""" " ER Franklin's Head, Court.ftrefi-and at n.| ,T *'i" t B ' ,o k-ftorc, bvmt a ~ 1 ot " er P la ces. asufual AUSTIN jun .l DAVID COBB, J SAMUEL COOPER. 1 V . VIP GEORGi: R. MI NOT /!„/? a, • J OHN KNtE'^AND, Kejtan, April 14, 179!. ' J 172 THOMAS ROBINSON. 10000 j s 3 00 ° arc 2000 1000 s°° 200 100 5° 40 3° 20 1 o 8 books. Carey, Stewart, and Co. No. 22, Nokth-Front-Street HAVE FOR SALE, ' A large colle&ion of BOOKS- Among which are the following ' AMERICAN EDITIONS. T OVELASS on Bills of Ex- JL-J change. Clerk's Vade Mccum. Gilbert's Law of Evidence. New Edinburgh Pifpenfatory. Buchan's Domestic V Cullen's Firlt Lines of the Prac- latell edition. nC ' lice of Pfiyfic. Claik on Difrafesof Horse. Ruth's Medical Enquiries. Gentleman's Pockrt Farri-i Brown's Elements of Medicine. Ofterwald's ChriflianTheology. Jenyn'? Internal Evidence of Rife and Progress of Religion the Chrillian Rcli g i„ n in the Soul. Beattie's Evidence of Ditto Neckcr on Religious Opinions. Think Well On't. Fordyce's Addrctfes to Young Dc»outChrifti 3n 'sVadeM^,, m Men. Edwards's History of Redcmp- Sermons to Young tion. 1 Women. Poor Man's Help and Young Man's Guide. Newton's Dtflertations on the Prophecies. Le&ures delivered by Soame Jenyns. The Christian Remembrance! Future State Eternal. Ruffel's Seven Sermons. Ramfav's American Revolution History of Amcrica. Morfc's Geography. Siege of Gibraltar. Shaw's Abridgement of Bruce's Travels. Keate's Account of the Pelew i (lands. Pike's Arithmetic. Gough's Arithmetic, altered by Workman. Clark's I ntroduflion to the mak ing of Latin. Dodfley's Fables. P. Ovidii Nafonis Metamor- ft. f.) phofeon, 1. X. Philadelphia Latin Grammar. Ruddiman's Rudiments. Schoolmaster's Afliftant. Sele&je e Veteri Teftamento Hiftorias. Scott's Lc.fTons on Elocution. Sargeant's Short Hand. Wettenhall's Greek Grammar. Young Man's Companion. Catcchifm of Nature. Hervey's Meditations. Young's Night Thoughts. Thomson's Seasons. Rudiments of Tatte. Klopftock's Mefliah. Lavater's Aphorisms. ffi'l IMPORTED ROOKS. Kennet's Roman Antiquities. School Dialogues. Trimmer's Sacred Hillory, Andrews's Hiltorv of the Ame vo's« rican War, 4 vols. Nlcholfon's Navigation. New Annual Register. Alexander's Experimental En- Vattel's Law of Nations. quiries. Experimental EflTays. Huxham on Fevers. Virtues and Efficacy of a Crust of Bread. Edinburgh Pharmacopia. Burke's Speeches and Political Tra&s. Beauties of the Britifti Senate. Davies's Dramatic Miscellanies. Miss Murray's Mentoria. Stuart's View of Society. Richard Steele'sCorrefpondence Man of the Moon, 2 vols. Dramatic Pieces. Philadelphia, Augujl 6 1791 Public Notice is hereby given, to all to whom these prcfents shall come, or in any wile concern, 1 hat JAMES GARDNER, late of Wilmington, North-Carolina, deeeaied, did make four promissory notes payable to SAMUEL JACKSON, of Philadelphia, Merchant, all bearing date the 19th July, 1785, one for three hundred and seventy-one pounds, pay able in fix months—one for seven hundred and forty two pounds, in nine months—one tor seven hundred and forty pounds,in twelve months—and one for seven hundred and forty-five pounds thir teen shillings and three-pence, in fifteen months, amounting in the whole to t wo thousand five hundred and ninety-eight poundsthii teen (hillings and three-pence, and payable in produce at Wil mington : —Which laid notes have been afiigned by the Sa muel Jack lon to THOMAS MACK IE and Co. and JAMES HOOD, Merchants, Philadelphia, and have since, in the life-time of the !aid Gardner, by him been accounted for and paid in part to the amount ot two thousand and forty- seven pounds fifteen (hil lings and fix-pence, to the said THOM AS MACKIE, and Co. in proof of which the fnbfcribers have fufficient vouchers. 10000 6000 6000 6000 ,500 c 6000 8000 4500 4000 3600 3220 2 OC-O 60680 Thefearc therefore to caution all persons from purchafingfaicl notes as they will not be taken up. THOMAS WRIGHT,) ROBERT SCOTT, £ Executors. M. R. WILLKINGS,) W jtmingtnn, Norf/i-Caro/ma, 9 ylh Ma\, 1791 ' 1 2^oo© Philadelphia, 20th July, 1791. THE Comrrnflioners appointed to receive Subscriptions to the Bank ot the United States, do hereby, agreeable to law, in form the Stockholders of the said Bank, that an election for twenty five Directors will he held at the Citv-Hall in Philadelphia, oa t riday the 21ft day of O&ober next, at 10 o'clock in the morning. THOMAS WILLING, DAVID R-ITTEN HOUSE, SAMUEL HOWELL. PT Wank Powers to receive the Intei eft, and for the transjtr of t>i principal of public debt, agreeable to the Rules eft abhfled in the _ red-' fury Department : Also Blanks for abjlrdts of Certificates, toocjw" the Editor. J j J J Dallas's Reports. Kuby's Connefticui Reports Conductor Centralis. on the Religious As- fe&ions. against Chauneev. Booth's Apology for the Bapt.fls Doway Translation of the Vul gate Bible. Enfield s Family Prayers. Merhodift Hymns. Waits's Hymns and Pfalmr. Price's Sermons. Life of Baron Trenck, Smith's Wealth of Nations Moral Philosophy. Smellie's Piiilofophv of Natural History. Nicholfon's Natural Philofoohy Junius's Letters. 4 Hale's Aff-flionate Epistles to his Children. Beauties of Jolinfon. • of Stein?, Percival's Father's Inflru6lions. Lady's Advice to her Daughters. Emma Corbet. Accompiifned Gentleman. Ela, or the Dclufions of the Heart Adventures of Maria Cecilia. Adventures of Alphonfo and Dalinda. Beattie's Poems. Conquest of Canaan. Chcftei field's Principles of Po liteness. Economy of Human Life. Fables for the Ladies. Freneau's Poems. Mackenzie's Lounger. More's Sacred Dramas. Piefent for an Apprentice. Walker's Academic Speaker. Life of Robinson Crufoe. Saville's Mifcelianics, School of Wisdom, Knox's Sermons, 2 vols. Description of 300 Animals. Boyle's Voyages. Sterne's Sentimental Journey. The Apocrypha. Marmontel's Belifarius. Journey through Sweden. Dupaty's Travels. Stretch's Beauties ofHiftory. Allifori's Essay on the Nature and Principles of Taste. (w&{~3w iaw6t) (e. p. 3 ««•
Significant historical Pennsylvania newspapers