PUBLISHED WiiiIN'ESDAYS AND SATURDAYS a\
[No. 70, of Vol. 111..] Wednesday, December 28, 175)1.
A N
ADDRESS
TO THE CITIZENS OF
WESTMORELAND. WASHINGTON, FAYETTE AND
ALLEGHANY COUNTIES.
REVENUE LAW.
By JOHN NEVILLE, Inspector of the Revenue,
Survey No. 4, District-P£nnsylvawia.
(conti NU ED.)
THE sale of the western lands is also mentioned by the com
mittee, as a resource for the purpose. This is something
more tubftautial ; and accordingly Congress have by law made
provision for appropriating the proceeds of the sales of those lands,
4S a fund lor finking the debt and freeing our country of its
burden. This resource is wifely destined for the discharge of
the principal. H Congress could honeltly have refrained from
making another provision tor the interelt, it would have been
very bad management to have done 10, and to have exhausted so
good a tund for extinguishing the principal, in the mere pay
ment ot mtereft. But Congress had not this option ; the honor
and credit ot the country, its faiety in time of future need, obliged
them to make provilion tor paying the interest annually in money,
according to their contract. The goverment, and the country
would have been the deriiion of the woild, if they had failed to
dilchargethis duty. And iutficient dependence could not have
been placed upon the produce otthe sales of the weilern lands, to
answer that end, if it had even been deemed expedient to eat
them out with intereii of the debt.
It may be thought, that Congress ought before this to have
passed an a£t for the eftablifhmcm of a land-office. This business
has not been negle&ed ; some examination of the fubje& has been
made, but those who are aware, how many difficulties attend
the regulation of this matter, and how much difficult business
Congress have had on hand besides, will be leady to make allow
ances for the delay ; it is probable 100 that the disturbed ttare of
the frontiers has contributed 10 the suspension ot the land-office.
It may have been thought belt not 10 fell the land till the contro
versy with the Indians was finally fettled. But be this as it may,
the observations which have been made are, I trust, fufficient to
iatisfy you, that this fund could not have rendered an additional
tax unneceifary.
The committee ask, why not open an office for unpurchafed
lands, and give the holders warrants tor their debts ? The an
swer to this is plain : because it would be a violent breach of
faith and contract; bccaufe Congress, having promised to pay
the creditors in money; tooblige them, without their confcnt,
to take wild land, would be little better than not to p3y them at
all; because nations, like individuals are bound by mtefe(i:, as
weil as duty, to be honest, and to perform their engagements ;
because not to do it as tar as circuniftances permit, is we ak and
fooijftx, as weil as wicked ; bccaule the United States may again
be engaged m a war, and in such cafe would ag-am ivave occafiofl
to borrow money, and if they were to treat theis pnfent credi
tors in the manner proposed, they would never be trusted ;
because, in fine, the public bonds, or the evidences of the debt,
are as much the property of the holder, as his hat or his coat, and
to violate that property would be an a£t ot tyranny ana oppression
in the government.
I lie truth is, fellow-citizens, that some additional revenue was
indispensable ; and that Congrels had no option, except between
a duty on diitilled spirits, and a tax on houses, lands, horses, and
« attic, and, it the tax now complained of were lo be repealed,
it would only be to make way tor the other.
Aieyou ler.oully of opinion, that it would be better to have a
tax on all your houses, lands and ttock than on the whilkey you
dittili or consume ? The committee ex pre Is an opinion that it
would be. But have they lufticicntly weighed the matter; have
they not rather coufulted their dtfiike to the present tax than ex
prelled your real fenuments in relation to the substitute ?
Remember, that a duty on spirits divides itfelt among all those
who confurne the spirits, whether they are the makers ot it, or
the purchasers troin those who make it ; but that a tax on laud
talis wholly on the proprietors of those lands ; are the proprie
tors ot lands among you prepared to take upon themselves the
who'e weight of the burden, rather than to thare it with other
dalles ot the community ?
Remember alio that a tax which might be laid by Congress on
lands, would be according to some g:neral rule, which would
operate alike in all parts of the State. It would not be pollible
to ihift the burden from one county to another. Can it be the
interest 01 the new fettled counties to fee a tax laid and colle£led
upon luch principles ? think well of these matters, and
whether it be prudent to leek a change of the present duty for a
tax on your houses and lands.
Suffer me to appeal, upon the present occasion to your candor,
ou certainly remember that one ot the objections molt ilrenu
oufly urged againlt the prtfeiu constitution of the United States,
"was, that it gave Cougreis a power to levy dir.£l taxes : it was
then laid by the oppol rs ot the government, that the differenc
of cucumftances ot different parti of the union rendered it im
pollible tor them to - xerciie the power without opprellion. A
mongst thole who molt itrongly objected to direct taxes were the
representatives of thele wefterh counties, in the State convcniion ;
and i: was admitted by the friends of the constitution, that there
might be real difficulty in the exercise of that power, and that it
ought to be forborne as long and as much as pollible.
1 his objection extended throughout the United States, Amend
ments have been proposed to take the power from Congrels, tho
H has not been proposed to lelTcn or abolish their power to lay
«n excise. Would it have been wile in Congress, when they
'iad a choice, to exercise thus early the very power the poll". Hi on
«>l which was mod objected to ? Is it probable that an exercise ot
>r would have been better icliihcd than of the oue whicn has been
cxercifed ?
Congrcis, indeed, when the duty complained ot was laid,
could not have laid a direct tax, if they had defircd it. Dircdt
t'iXet by theconditution ate to be apportioned according to num
bers. Ihe cenliis to afcertairi these numbers was not taken at the
Ume of laying the duty on spirits.
I 1 el low citizens—The committee indulge themfclves in an in
nifcrimiuate reprobation ofexcifes, but they do not lay what they
mean by the term. It is necessary to annex a meaning to it, and
to attend to the reafonablencls and confequencc* oi thai rcpioDd-
i he usual bonification of an excise, is an internal dutv on con
tnable co«nuoUi4;c>. Ix evciv fucft due - lu its nature odious
ON THE
fUtI.V FFA'.VQ, N HI, :I-ST REE C, BETWEEN iECO.SD AND THIRD STREETS, PHILADELPHIA
and tyrannical ? if it be, then is the filiation of the fanner much
less eligible than I had ever supposed it to be. I will explain my
meaning. Duties on articles of coufumption naturally and gene
rally la.ll upon the. con turners. The idle man who lives on his in
come, the land-holder, the merchant, the lawyer, the mechanic,
in (hoi t every man vho consumes, pays his part of it; they are o!
course divided among the whole community. This is the more
important, b cause excilesare actually the greateit revenues of all
countries we know of, and prevail mod in the freeft governments :
but i! no internal duties on con! am able articles are to be laid, if
so important a branch of revenue is to be taken out of the hands
of government, how can the ch*Tm be filled but at the expenceof
the landed property ? What other fund can furnilK an excess ca
pable of (applying the place of lo confiaerable a resource ? And
how will \he farmer be able to struggle with this increase of bur
den ?
This point ought to be viewed with reference to future as well
as p.ift times; it excises may be proper taxes hereafter, they can
hardly be tyrannical now.
But in truth no good rcafon car. be afligned, why an internal
duty on a coniumable commodity is more improper than an ex
ternal duty on a similar commodity. Ail must depend upon the
regulations under which either is colle£ted; either may be op
pressive or not, according 10 the nature of these regulations ; and
whatever objections can m any time be ju'ftly made on the fubjeft,
ought to be applied to the mode of colic&ion, not to the duty
itfclf.
And if any internal duty 'on articles of consumption is proper,
that on ardent fpints must be admitted to be the most proper* Ic
is not the less a luxurv from being the luxury of all classes. What
article can be imagined that ought to be preferred ?
I lhall now, fellow-citizens, state the leveral objections which
the committee have urged againlt the law, and I ihall lubmit to
your impartial decision a brief aniwer to each.
First objection. •' Excise laws are dangerous to liberty, and in
compatible with the temper of a free people."
Awlwer. The manner in which they are dangerous to libertv
ought to have been (hewn. In England, where there is a heredi
tary monarch, and the powrrs and prerogatives of the crown are
immense, the number of officers occafioncd by the great multipli
cation of excise laws, might be regarded as dangerous to liberty,
inasmuch as it might tend'to inci\'afe the influence of the crown,
already too great. But this does in no (hape spply to a govern
ment, at the head of which is an e eftive and responsible magis
trate of four yeaTS duration, with powers incomparably more
limirted, and coupled with a branch of the legislature in the ex
ercise of some of the most important of them; and which go
vernment has the power of appointing officers in only a limitted
number oFcafes. The difficulty of lepealing a dangerous clause
in an excise is greater too in Englaud by reason of an entire houfc
of hereditary nobler.
One great ofrje&ion to the excifalawin England, on the score
of danger to liberty is, the summary jurisdiction granted to
tf|e excise officcr invading the con ■ <£ of the common law and the
trial by jurv , •no SUCH JURISDICTION ).> given by
the a6l in question.
Excise laws exist and are tolerated by the people in the freeft
countries of Europe ; and fhey have long exiftrd and been fub
mittc-d to in teveral of these States : and those among the tore-
Hi oft so; h' . tachment to liberty, and their exertions in our
revntutje- In eonnefticut they have been extended to foreign
articles r i consumption generally.
The above positions so contrary to all experience and fa£c, and
so incontinent with the neceflities of focieiy cannot tail to be er-
roneous.
Second objefiio'n. " Excises are odious on account of the
" powers of in (pelting and feaiching houses which are necef
lt farily given to officers to secure the collection ot the duty j be
u ing an invasion of domestic peace and private property."
Answer. The great body of confederate citizens generally
vrw excise laws as neceflary to answer the public exigencies,
without opprefling any particular class of the community, and
acquiesce in them accordingly. Some of the powers attending
fomeof the excise laws of Great-Britain have been complained of
even by sober men. Such is the power of the officer to visit and
search at his discreeion any house or building what
ever of the persons who deal in the excised article. But no such
power exists in the law which is the fubjelt of thi« addrefr.
(to be continued.)
BERLIN, October i
CERSMOSt Of THE DUKE Of ¥ ORlt's MARRIAGE.
day before yellerday in the evening the
A wedding of the l'rincefs Fredcrica with the
Duke of York was couiummated.
About fix o'clock all pei foils of a princely blood
afi'einbled in gala in the pp.irtmems of the Dow
ager Qneen, v/here the c!ia:nond crown was put
on the head of Princess Kiederica. The gene
rals, ministers, ainbafiadors, ;ind the high nobili
ty, aiiembled in the VVhne-hall.
Immediately after it itmck seven o'clock the
the Duke of York led ilie Princess, his spouse,
whole train whs carried by four Dames de la
Cour, preceded by the gentlemen of the cham
ber, and the court officers of Hate, through all
the parade apartments, into the White-hall.
After them went the King, with the Queen Dow
ager ; Prince Lewis of Prulfia, and the reigning
Queen, (the crown Prince was absent by indifpo
fuion) ; the hereditary Prince ot Orange, with
Pi ill eel's Wilhelinina ; Prince Henry, thild Con
to the King, with the hereditary Siadtholdrefs,
his aunt; Prince Welhelm of Prussia, with Pi in
cefs Augusta ; the Duke of Weimar, wiih the
Ypoufe of Prince Henry of Prulfia ; the reigning
Duke of Mecklenburg Streiitz, with tlie heredi
tary Princess of Bruufwick.
In the White-hall, a canopy of crimson velvet
was eiecled, and also a cria.lUn velvet fofa for
i!i- marriao-e cei cuiotiy.
277
Hi^o
[Whole No. 278.]
| When the young couple had placed themselves
umler the canopy, before the fofa, and the royJ
, ft»od round them, the upper Counci
lor ot the conliftory, Mr. Sack, made a speech in
Gei man. This being over rings'were exchang
ed, and the iliuftrious couple, kneeling on the
lota, were married according to the rights of the
refoi med church. The whole ended with a pray
er ; and, twelve guns placed in the garden fir
ing thiee rounds, the benediiflion was given.
After which the new married couple received
the congratulations of the royal family, and they
1 etuined in the fame order to the apartments,
where the royal family and all persons present
lat dewn to card tables ; after which the whole
court, the high nobility and the ambafladors, fat
down to flipper.
The supper was served at fix tables. Thefirft
was placed under a canopy ofcrimfon velvet,and
the victuals served in g„ld dishes and plates.
Lieut. General Bornftedt and Count Erohl had
the honor to carve, without being seated.
The other five'tables, at which" fat the gene
rals, niinifters, ambafladors, all the officers of the
courts, and the high nobility, were served in o
ther apartments.
Those who did the honneurs at the tables
were, at the firft, Prince Sacker, Minirter ofState
7—at the second, General Mollendorf—at the
third, Count Finckenttein, Minister of State—at
the fourth, Count Schulemberg, Lieut. General
and Minister of State—at the fifth, Major Gene
ral Bifhoffswerder.
During supper, music continued playing in the
galleries of the firit hall, which immediately be
gan when the company entered the hall.
At the detfert, the royal table was served with
a beautiful set of china, made in the Berlin Ma
li ufactory.
Supper being over, the whole afl'embly repair
ed to the VVhire-hall, where trumpet, timbrel,
and other mufjc was playing. The Klaifibeau
Dance was at which the Minivers
carried the torches. With-thw-ended rhe fjillvity. »
The new couple were attended to their apart
ments by the reiguing Oiieen and the Qjieeu
Dowager.
The Duke of York wore, on this day, the En
glifli uniform, and the Princess Frederica was
drelfed in a suit of drap d'argeut, ornamented
with diamonds.
The palace of the Margrave of Anipach was il*
luiniiuued.
LONDON, October 10.
7hi Duchtfi of Tori.
Ac this jun<fture a few traits descriptive of
Royal Highncfs's person and chacgt<fter may qg)C
be unacceptable to our readers. ,f
11l (lature, her Royal Ilighnefs is fliort, her
symmetry, however, is exact, arid the general ef
fect it produces upon the fpeiftator, ifitdoes 110 c
llrike by Majellv, conciliates by amiable gentle
liefs, and wins its way easily lo the heart.
Her countenance resembleS, in Itile of feature, .
her augult parent's ; the eye, like his, full and
inild; the mouth f.nall, and not projecting, the
chin sweetly turned, and, as a phyfiognomiit
would remark, indicatory of sensibility and fine
temper. —Her complexion is fair, clear and heal
thy ; the hair appioaching to flaxen.
Lord Dorcheller and family, recently arrived
from Canada, leturn no more lo America, his
Lord(hip being succeeded in his government.
A cause was brought on at York afiizes some
time ago, by a physician for the recovery of his
fees. He had a verdict in liis favor; but at thfr
lad afiizes, the verdict was let aside, and Lord
Kenyon gave it as his opinion, that a phyftcian's
fees are not demandable of right.
The much talked of Abbe de*"Barmond lias
written to the Piefident of the New Afiembly,to
disclaim all participation in the general Amnes
ty. Proclaimed in consequence of the King's ac
ceptance of the Conflitution, which being forced,
he coufiders null, lie disdains to avail himfelf of
its effects, and demands a decree of exception ill
hi: favour.
Mr. George Forfter, so famous for travelling
by land from Calcutta to London, died in Fell, ar
Nagpour, where lie had been re si dent about 8
months. It may prove fonie conlolation to the
literary world, that he had prevjoufly arranged
and completed a relation of his journey from
Kafhuiire ro England, through Afghaniltan and
Persia, and into Caiiia by (lie Caspian sea.