&#z(fU of§ $&&&£% PUBLISHED WEDNESDAYS AND SATURDAYS BY JOHN FENNO, No. 69, HIGH-STREET, BETWEEN SECOND AND THIRD STREETS, PHILADELPHIA [No. 74, of Vol. lII.] Wednesday, Januar.y ii, 1792. ADDRESS TO THE CITIZENS OF WESTMORELAND, WASHINGTON, FAYETTE AND ALLLCfJANY COUNTIES. ON THE REVENUE By JOHN NEVILLE, Inspector of the Revenue, Survey No. 4, District Pennsylvania (continued.) IF the duty is too high for your ability to pay it, it might be reason tor an application to Congress to lower it, but it can be none for an oppofuion to the whole. But is there fertoufly any reason to believe, that the fa£t alledg ed is well founded ? Is not the duty payable half yearly ? Does not the government of the United States continually fend a much larger sum among you, towards the support of the troops <*n the frontiers, and for the payment of such of yourselves as are called into fervire, for your own immediate defence., than you will re <]uir<" for the half yearly payment of the duty ? I have no doubt myfelf, that a fair trial of the thing will con vince you of the contrary of what is aflerted. Let the experiment be made, and if the payment of the duty is found to produce any real difficulty ordittrefs, then may your representation, being founded on experience, be expe&ed to have weight with the na tional councils, and to lead to a diminution of the rate of the duty. I have now, fellow-citizens, gone through those objections of the committee, which appear to have been intended as arguments, and I flatter mylelt you will agree with me, that I have fully an swered them. There are, however, some observations and sug gestions in one of the addreflfes of the committee, which ought nor be palled over in fjlence. It is laid, that the tax carries with it a great insult In the col- Je&ion : bccaufc <1 freeman is treated like a knave, and an oath ex acted as of one who may defraud, a mark set upon his door and upon all calks and veflels, and his buildings invaded and searched by orficejs callous to humanity. judge, fellow-citizcns, for yourfelvcs of the candor and weight of thele mfinuations I have already observed to you that oaths are constantly required oi matters and owners of veflels, in order to the colle6tion of tne duties on impoited articles generally, that this is the common pra&ice in like cases, and thai it was the pra&ice under the state la ws. I have added that it is submitted to without a murmur as an indispensable requisite. Are matters of veflels, the mer;hants of your country, and the numerous impoiters of goods for their own use of all proteflions, less FREEMEN than you are ? Can a requisition which they ac quielce in as proper and unavoidable be deemed an insult to you ? Are the inhabitants of free countries exempted from the ordi nary vices and frai-Jtits of human nature ? Are there no felons, no cheats, no fraudulent individuals among them ? Is every FREEMAN ofcourf.* an honest man ? Why, then, all the laws for the puniihment of crimes and for the fupprcflion of vice and immorality ? Do not these suppose equally with the regulations complained of that there are knaves among freemen as well as among other men ? Would to heaven it were not sb ! But you would laugh at the person who should tell you it was not. And yet this is the sub stance of what the committee fay. As well might i( be said, the law prescribing oaths to witnefles and jurymen in courts of juitice carries with it a great insult. A free man is treated as a har, and an oath exa&ed as fiom one vho may lie. What would you fay to such an observation ? Or what ought you to fay to one which amounts exadtly to the fame thing ? What is the true view of the matter ? It is this. There are knaves among all societies, among free men as well as among the fubje&s of despots. The laws mull luppote the fadt, bccaufe it is a fact ; and they muff make pro vision accordingly, not only for the security of the public, but lor the security ot honest men against kn a v es, and as the le giflatuic have no mark by which to distinguish the honest man iiom the knave, its precautions rnuft of neceflity apply to all. If there were no oaths nor penalties in revenue laws, houeit men would bear the whole burthen and knaves would go free. Hence the oaths which are required ;hence the registers granted toihips, and the other numerous documents they are obliged to -provide ; hence the marks set upon them, delignating then names and the places to which they belong, which you will find to be required by the laws ; hence the marks upon buildings, casks and other veffcls containing fpints, hence, in fine, all the precau tion of all ihe revenue laws of all the countries in the world. I he marking of buildings, however, has evidently another ob ject, favorable to an exemption of the persons concerned, from improper intrusions and searches. It designates to the officers the buildings and even the particular apaitments, to which alone they can have access, and warns them not to intrude upon any other. It is therefore, one of the means, by which the power of infpe&ing and searching is confined within reasonable limits. I need not, I am sure, trouble you longer on this point, ihe committee, after treating the tax in question with every species of opprobrium, and reprobation, go on to aflign a reason tor its having been laid. They tell us in substance, that it was to conceal from the people the amount of the money raised upon chem, left ihiy should enquire into the appropriations of it. Judge again for yourselves of the fairnefs of this suggestion. Ihe provifionsof the conllitution, and the practice of the go vernment, will afford the bell answer to it. First. hisan express atticle of the constitution of the federal government, "That no money shall be drawn from the tkf.asu RV, bm in consequence ot' appropriations made by law, and thai a regular st at em en t and accounts of the receipts and expenditures of all public money (hall be published from time to time. r Second. By the law of Congress efbblifhing the Treasury de. partinent, it is made the duty of the officer at the head of that department, who is called the Secretary of the Treasury, among other things " to prepare and report to Congress eflima.es of the public revenue and the public expenditure," and it is made the duty of another officer called the Treasurer, to receive and pay the monies of the United States, upon warrants drawn by the Se cretary. cou.nerftgned by the comptroller, and recorded by the regiser of the Treasury. The comptroller is the officer, •who, aftrr they have paflVd under the examination of the audi tor, finally fettles all public accounts. The register is the officer A W L A \V who keep* the public books and records. It is further made the duty ot the Treafurerto render his accounts to the comptroller quarterly or oftenerif required, for fettlemen*, and when fettled, he is to fend a copy to the Secretary of the Treasury, and on the third day of every feflion of Congress, he is to lay before the two Houses, lair and exd£t copies of all the accounts by him rendered and fettled, together with a true and perfett account of the state of the Treasury ; he u obliged at all times to submit to the Secre tary of the Trealury and the comptroller or either of them the in fpeftion of the monies in his hands, and for the faithful perform ance of all this he is obliged to give lecuriiy in the considerable sum ot one hundred and fifty thousand dollars. So far you will fee that the greatest care has been taken to secure a due administra tion of the public monies, and an exatt knowledge of the courle of the receipts and expenditures. Thirdly. The Secretary of the Treasury, in pursuance of the provision which has been mentioned, yearly Jays before Congress a particular liatement of all the monies which are required for the ferviceof the year, particularly fpecifying before hand vvery ob je£t for which it is wanted. This estimate is committed for ex amination to a special committee, who report a bill comprehend ing an appropriation or grant for all fach objects fpecified in the estimates as appear to be conformable to law and right, and di recting or pointing out the funds out of which the money is to be paid. Both the previous estimate and the law are afterwards inserted in the public newspapers, so that every citizen who wonld give himfelf the trouble, may inform himfelf of the sums appropriated, and the purposes lor which they are appropriated. The Secretary of the Treasury also lays before Congress state ments of the amount of the|public debt, and of the interest upon it, and estimates of the probable amount of the taxes proposed to be laid by Congress, which are likewiVe published in the news papers for the information of the people. The fame officer, likewise, makes returns to Congress of the yearly product of all the taxes which they lay, fpecifying the ar ticles on which they are laid, the expences of the collection, and the nett residue, which comes into the Treasury. These returns too, as well as all the other documents are publifhcd in the news papers for the information of the people/ By the instruCtions which have issued from the Treasury pur suant to the law in question, each collector of the revenue is to make a weekly return of the produce of all distilleries which are rated per gallon of the spirits dift.illed to the inspeCtor within whose survey he is, who is to make a like weekly return to the su pervisor of the diftriCt. Each collector is also to render to his in speCtor a quarterly account of all monies colleCted by him; and each inspeCtor is to render to his supervisor a like quarterly ac count of all the monies collected within his survey, and each su pervisor is to render a like quarterly accountof all the monies col lected within his distriCt to the Treasury, where the duties are charged on the stills, these being payable half yearly, the ac counts from the respeCtive officers are Tendered half yearly instead of quarterly as in the other cafe ; and from the whole of these re turns, a general statement will be made up at the Treasury, which, as in preceding cases, will, of course be reported to Congress, and by them communicated through the newspapers to the public. Hence, therefore, you perceive, that the constitution, laws and practice of Congress are all united in the point of giving the peo ple the molt full and complete previous information, of the money raised upon them in every way, of the expence of railing it, of what comes into the Treasury, and the manner in which it is dis posed of. Here is more communication than has an example un der any other government; more even than has been experienced under any of the State governments. Here is no mystery, no concealment. Here is evidence of the direCt contrary of what the committee suggest to have been the probable motive with Con gress for seleCting the duty on spirits as a resource of revenue. (to >1 CONTINUED.) FROM THE FARMER'S JOURNAL. THE METABASIST SHE MUST DlE"—faid the Dodlor— " She mull die—She has a Jpafm of juices"—The mother wept aloud—" Is there 110 help Doctor ?" said /he, " Mult I then lose my only child ?"—" I have tried every remedy," said the Doctor, setting his hand upon his hip, " which is known to the healing arc—and there is no man, I'll allure you better acquainted with medicine than myfelf; for I travelled three years with the great Indian-Doctor Mohohonock." I The scene was truly affetfting.—While the Dotftor without any emotion of pity, boasted of his (kill :—The mother was affectionately tak ing leave of her daughter—" Adieu," " adieu, gentle spirit ; fondly did 1 hope thou wouldft live to be the supporter of my age." 1 was too much affected with pity for the mother, and indignation againlt the Doctor to be a farther witness :—I dole silently from the room. —Of all quacks, quacks in phyficare most per nicious to the common people.—Can a man of feeling be a witness of the daily havock, made by these officers of death, among his fellow crea tures, without a sigh ?—lndeed I could hardly refrain from tears, while tny uncle, the other e vening, told how his father was physicked out of the world by one of these Doctors, because he had a red spot upon his nose, which the quack declared to be a cancer. —But said my uncle, " my father had as found a nose the day he di ed as the Doctor himfelf." —Perhaps, reader, you are learned,may be, member of the State legislature; you fay, " I de left a quack, I would never employ him"—but your neighbour is an illiterate man, who cannot determine whether a physician be a man of learn ing an J Ikill or not.—But, reader, if you do not 2 93 [Whole No. 2 82.] in reality belong to the legislative body, yet for this once imagine you do.—lmagine that twice a year you afleinble yourfelf with the wile men of the State to ena