The Pennsylvania packet, or, The general advertiser — Lancaster, Pa.;Philadelphia, Pa., 1780-04-13 00:00:00, page 2

My Countrymen,
11E inefficacy of all measures hitherto taken with
cur finances is so evident, that to dwell on them
would be a tedious abfurddy. To the many intrinsic de
fects peculiar to each, wemuft add a general deleft which
pervades the whole. The plans adopted for aiding our pa
per,h;ve been themselves but meer paper ; having no fub
flastial connexion with the universal money of commer
cial nations. 'Of confequmce, they subsist and aft inde
pendently of that universal medium ; so that as the paper
money ultimately rests upon a paper tax it cannot, by
that weans be brought at all nearer to specie than it was
before. Henc% a tax in specie becomes necessary, to re
gulate the prefect value of our paper.
In confidrrinz of ways and means, I shall firfl Rate the
taxes an I their produce, fecuodiy theappropriation, and
thirdly the mode of collection.
And firft, I propofea tax of two dollars per hundred,
in f'pecie, for every 'hundred acres of a; propriated lands
within the United States; to continue until ten years af
ter the concleffbn of the war; with a proviso, that any
person who should bring in the value of twenty dollars,
cither in bills or certificates, according to the eflimate
mentioned in a former paper, fhouli be freed from this
tix for one hundred acres, and be intitled to receive an
nually, after the war, one dollar in specie for ten years,
and so in like manner for any greater number of acres ;
the paper on certificates so brought in to be destroyed in
hi* presence.
Secondly, I propose a tax of two deHart, in specie, on
everv man able to bear arms, aud not actually in the Cea
tiuental army, as a military officer or s a soldier. This
taxalfo to continue until ten years after the war, with a
pr^vifo nevertheless, that it may be paid during the war,
either in specie or paper at the rate of forty for one, but
in specie alone after the peace.
Thirdly, I propose, that quotas be laid for railing the
annual sum of forty millions, payable in paper only, and
to continue until five years af'er the conclusion of the war.
I propafe quotas, if that mode &DU d be deemed prefera
ble to any other, as it probably may be by some persons
however unreasonable. But if it mould be found inexpe
dient: as on experience it undoubtedly will, then, in lieu
of it, this sum fhouli be railed by an addition to the o
ther taxable articles, or such of them as shall be most pro
per,
Fourthly, I propose, that a perpetual tax of five p*r
cent b I^.lon all exports, and one dollar per ton annu
ally on all vessels above twenty tons; and that it be an
ad litional article of confe ierati&n, that every State lay
what regulations and reflriCtions they may think proper on
tde, but that the fifeal produce thereof be paid to the
United Sta'tffi , ,
Lully, I propose, that the following rates be laid, pty
a,|e in specie or in paper at so ty for one, to wit, one
dollar per head on -1I horses abovea year old, a^d half a
dollar per head on ,11 cattle above a year old,; and one
dollar each for every glaz'd or falh window, in a house
having moret^an ten windows. These rates to continue
only so long as tire on die exigencies fhdl require.
Having flared these taxes, our next object is to enquire
into their probable produce. This ean oniy be determi
ned, at present, by a rude estimate, which deserves more
the name of a ;uTs 'ban a calculation : It must therefore
be made within bounds, efpeciaily as the cost of collection
is supposed to be deducted. And sirs tas to the land
tlx #
Fom PaCTamacadi Bay in the latitude of forty-five degrees
nor'h, to the month of St Mary's river, in toe latitude of
thirty two degrees north, and w teen degrees weft long,
from Pafomacadi, is in a direst line, along the furface of
the globe, about thirteen hundred miles. This line, howe
ver is too much extended for an ceconimical calculation ;
we 'will therefore retrain it to the length of one thousand
miles, from Cafco Bay to the mouth of Savannah river,
and we will take an average breadth of one hundred arid
fifty miles, which is far mom being the extent of appro
priation in many States,no' it ex eedsthat of some others.
This length and breadth will contain one hundred and
fih/thoufnH fqusre milts or ninety-fix million acres.
But we must make a deduction, firft for bays, rivers,
lakes another lands covered with water ; secondly, for
mountains, wades, defarts, marshes and otner lands not
yet appropriated, thirdly, for highways, cities and pub
lic fcrritor.es; fourthly, or lands in possession of the ene
my or otherwise not within the power ot the States ; and
laflly, for the expences of colle^An. This deduction
will be nearly, if lot intirely. equal to one half of the
{official content. Wherefore we will take off forty-fix
million acres an I calculate only on the remaining fifty
mil ions ; which, at two dollars per hundred, will give a
tev-nue of one million.
T is number of inhabitants within these States hath u
fuaUy been estimated at three mi.lions, and perhaps they
may amount to it the proportion of men able to bear arms
is asone to five, so tnat the number of f<ch men, in Ame
rica, ought to be about fix hundred thoufmd. But
from this' number we must, for very obvious reasons,
make a configurable deduction ; wherefore the numbet
of taxable polls, may be flared at half a million, so
that toe tax of two dollars each, will amount to one mil-
To THE INHABITANTS of AMERICA.
li' )n ', .
as to the quotas, if the tax of forty millions in paper,
be laid that way, then it whl be the bufiuefs of toe States
to , ppurrion it ; but if it be not so laid, then it will be
didribmed on 'articles, which experience shall have
demonstrated to be fuflciently productive, wherefore
this tax may alio be conii bred as amounting to one mil
lion. . ,
The am mat of our exports cannot be pronely after
toned, but there are good reasons for placing them as
hich as (even millions sterling before the war, which we
will for greater certainty reduce to thirty million doll irs.
Tae many natural nd artificial reasons which have con
fyired to lessen the amount of our exports, operates so
fordoly that, with melancholy truth, we may now re
duce th m to one tenth of what they w re, or three mil
lion But on the other hand, the inhanced prices will
perhaps rarie the value of this about one third, so that we
may Rate it at four millions, which at five per cent, gives
two hundred thousand ; in which fun the tonnage is sup
posed to be included.
If there is difficulty and uncertainty in numbering the
acres, and the men of America, the cattle and hotfes will
beeftimated with still greater difficulty and uncertainty.
Without any calculations therefore, I shall suppose the
horses above a year old, to amount to one million, and the
horned cattle of the farce age totwo million. These num
bers are, I have reason to believe, within bounds, and, if
so, then the tax on each will amount to a million, beiwg
equal to the land and poll tax.
How many houses there may he having above ten win
dows, and how many windows there may be in fucb hou
ses, no man can accurately determine, but the wealth of
the Americans, compared with that of other nations,
gives room to suppose, that here are a much greater pro
portion of houtes liable to the tax now under considerati
on in this, than in any other country, and of thole hou
ses which are fubjeH to it, there are probably a greater
number with above thirty windows, than under twenty.
The average therefore might be stated at twenty five, but
we will take it at twenty, and Rate the houses at one hun
dred thousand, wherefore this tax would produce two mil
lions.
The account of the whole will Hand thus :
I. Land, 50,000,000 acres, at 2 per cent. 1,000,600
2. Men, 500,000 at 2 per poll, 1,000,000
3 Quotas, 40,000,000 dollars, at 40 for one, 1,000,000
4. Export, 4,000,000 at 5 percent. zco 000
5. Horses, 1,000,000 at 1 each, 1,009,000
6. Cattle, 2,000,000 at 1-2 each, 1,000,000
7. Windows, 2,000(000 at 1 each, 2,000,000
7,200,000
Of these taxes the three firft should be appropriated, as
a finking fund, to the full and final difeharge of the pub
lic debts, and can tiling of the p per. And on this head
it is to be observed, that as the sum payable for this pur
pose during the war would be at the most not above se
ven hundred and fifty thousand, so there would be a fur
ther appropriation of the residue, being two million two
hundred and fifty thousand, which should be to the ex
pences of the war. Two hundred and fifty thousand of
this furpius would be in fpecie,which fhomid b^ set apart for
secret service, and thefupport cf our countrymen in cap
tivity. It is also very probable that a further furr of spe
cie would result from these taxes, and,if so, then it would
be proper that our army and navy should be paid in that
kind of money ; though no pron ife fhculd be made, be
cause it is unwise and unjust to make promises which the
course of accidents may prevent us from performing. But
further it is to be observed, that as the sum arising from
the^and and poll tax might exceed two millions, and as
the funded debt would probably fall short of fiteen mil
lions, so there would remain a balance above what is 110-
ceffary to fink that debt ; this ballanee therefore would
admit of a further appropr ation, as the pledge for pay
ment of such further domestic loans, as the exigencies of
the war might require. And lafily, as forty millions of
paper annually, would be fuffirient to fink two hundred
millions in five years, and aS these two hundred millions
would be lessened by the part brought io and funded, as
also by the wafts and lot's attendant on our frail and pe
rishing medium ; so thr? would remain a considerable
surplus, which might be appropriated to finking fucb mo*
nie^ as mi ht be ifiued to make up deficiencies in the cir
culating medium, if it should be found deficient.
The fourth es these taxes, on exports and ships, ought
in reason and propriety to be appropriated to the support
of our navy, under which head muff be comprehended
packet- boats and the like. As it most be the w,fh of e
very good American, that cur navy should fl&urilh, en
creafe and endure, so we ihould take care that the fund
to support it be certain, growing and perpetual. Here
then let me indulge a short digression, while an imagina
tion fond and fervid for the general welfare, anticipates
the riling glories of our country. That moment, when
the rapid growth of her agr culture, commerce and fishe
ries, shall multiply her exports, in proportion to the e
nergetic principles of freedom, which give them liability,
vigor and animation, thence shall arise a naval force,
which, governed with autonomy and direded by prudence,
shall protean our native ihore', and wave, in dignity,our
pe:ceful and commercial flag over the remotest verges of
the ocean.
Tee fifth, sixth, and seventh of these taxes should be
appropriated to toe support of the war, and fhculd con
tinue until the various accounts and expenditures of it be
finally liquidated and adjured ; among which accounts
irufibe taken tnat of foreign loans already made, or
which we may, hereafter be neceffirated to make. Butaf
ter this final adjustment, these taxes may all be decreased,
or one or more remitted, fu as to leave only what is ne
cessary for the half pay es the army, and the support of
such fortifications and troops as may be neceffaky during
the peace.
It will appear that in this estimate and appropriation no
notice is t ken of two objeds, namely, the general civil
lift, and the support of government in the fevtral States.
The latter of these, is properly an object of internal po
licy to each State. I will however drop a sentiment with
relation to both these things. And, as to the firft, the
post- office, if properly regulated, would produce a reve
nue fuffi^ent for the greater or general civil lift, by which
is meant t e support cf the civil officers and officers of
Congress, both foreign and domeflic. As to the ftcond,
or lesser civil lift, this would be fully provided for by a
light Ramp duty, in addition to the fees and p'rquifites
of office It is hard to conceive taxes moreeaf, aoi more
benefit: al than these, for they defray the expenses of go
vernment, by facilitating the commerce and securing the
prop rty of individuals. Some readers may not fee the
force of the latter part of this observation, but those who
know that frauds and forgeries have been frequentlydetec
ted, by means of the stamps affixed to deeds and other
instruments, will readily perceive it; and all will feel the
difference between a stamp aft made by our own legisla
tures, and a flam, a& imposed by a foreign power. Roads,
bridges, and inland navigations, will, if I may be allow
ed the expression, provide for thenifelves In other words,
they are most equitably and most effectually maintained
by tolls and turnpikes; which with a proper admiaiftra
tion will leave a surplus to support the poor. These dif
ferent things are mentioned meerly to ihew the propriety
of the other taxes and the appropriation of them. Let
us then further advert to this reafen and propriety in
themselves, and in relation to each other.
I know that almost innumet able objedions will be raised
against these proportions. We shall be fold, that the ba
finefs of Congress is not to lay rates but quotas, that is to
fay, they have a right to demand money by guess, but
not on fair and fqu 4 principles. We shall be told, that
the land-tax would fall heavy on the rich, chep-ll taxon
the poor, and the other taxes on all. That some of these
taxes would fall heavy on the merchant, and some on tha
husbandman ; some on the city, andjbme on the coun
try. If all this be admitted, it would only shew that
these taxes would be heavy to the whole community, and
all agree that heavy taxes must be raised, I mean all
good whig,; but every one will firive to ease his own
ihodidtrs of theburthen. All complain of th# evil, yet
nobody inclines to look it in the face, which is the only
reason why it exifls. Congress call on the States to
raise quotas, of which unequitable account is to be made
by and bye, that is, they will, by the wealth of a State
twenty years hence, determine what it is to pay in the
prefect moment. After a month's debate, on a fubje& of
such magnitude that all agree it cannot admit of a mo
ment's delay, Congress at length give their fiat, and then
the States take up the resolutions. The firft thing the
States do, is to complain of the apportionment and the
second to make excuses why they cannot pay. At length
however, in imitation of the very thing they complain of,
the States also quota theirdift riffs or counties. These, in
thtir turn, griefs at the wealth of individuals, or compel
the individuals to declare it on oath, which is infinitely
worse. Thusguefs generates guess, delay produces de
lay, and murmur fuccee^s to murmur; till when, with
grumbling difeontent, a little pittance is paid ; one half
its value is swept away, by the rapid current of depreci
ation. In the mean time the war is left to support itfelf,
as if the army could be fed and clothed, our enemies bea
ten and subdued, or our liberties secured and established,
by idle debates, vain reproaches, or quibbling fubtdties.
Without adverting therefore, to the little cavil's which
may abundantly be made against any and every plan, I
shall afllgo a few reasons in favor of these imposts, general
ly and particularly. And we are to observe generally.
Ift. Taat the land labor and commodities of our country
were originally mortgaged for our debts, and mufl eveht
uady redeem them. zdfy. That unlcfs taxes are laid on
fpecifo k articles, they cannot consist with freedom; be
cause fr edom is to be governed by laws, and slavery by
men, he therefore who pays a tax levied on a fpecifick
thing is free, because he is governed by the law, but other
wise he is not free, being governed by the will or the whim
of the assessor or collector, gdly. That no other taxes care
consist with jufiice, for it is just that men and slates fhottid
pay in proportion to their refpe&ive wealth; that is to
their land labor and commodit es, not the opinions of
others, laflly. That as no other taxes can consist with
private freedom aad jufbce, so by no other means can
the rights and liberties of the several State c , and the gen
eral superintendence of Cengrefs fobfi ft together. If C n
grefs can compel the least 8 ate to pay as large a tax as
the greatest, their rights and liberties are no more; and
a prevailing faction in Congress may commit the meft I or
rible injuflice. If every State has a ri/ht to debt ^rate
and determine for itfelf on the propriety of the quota al
lowed to it, the authority of Con^refs is a shadow, our
union a thread, and our force an idea.
We will next confider these texes in their Arc ff ve or
der ; and here we must remember, that land is the ciercate
object of human avarice, for which there is the great* ft
couteft among States and among men. On this, then,
let the tax be laid. Let the landholder pay for tbedefence
of his land. A monopoly of the foil is pernicious or even
defiructive to society, let taxes, therefore, compel the
owner, either to cultivateit himfelf, or fell to thoie, ho
will cultivate it. Land can neither be carried away nor
concealed, no care therefore is necessary to secure, no art
to discover it Other obje&s may elude t'e grasp of the
Legiilature, but this is alw,ys open to their infpe&ion, al
ways fubjeft to their authority There is indeed an ob
jection, that force land# are better than others. This of -
jeaion would be more solid if it were proposed to,ax lard
aloae, Rill however it has weight ; but a part of it will be
removed when we reflea, that if it is unjufl to r.x the bad
land of A, as high as the good land of B; i is equally
unjust, to t x the cost and labor which C, has expended,
to render his farm better than that of D. And the ob
jeftiou will almost vanilh when we confider, that if a
valuation were made, it would be very partial arck un
equal in the present moment, but more so in the space of a
few years; not to mention the time and expenre, neither of
which can be spared To this m y be added, that the above
tax, tho' unequal at firft, would soon become equitable,
by the changes of property and the efforts of indußry.
Astothe tax on polls, wemufi remember that labor is
scarce and dear at prefect in this country, beyond any
other country and any other period, so that it is difficult
to procure soldiers with every p< ffible exertion. If there
fore a tax be laid on men, they roufl either work to pa,
it, or become soldiers to avoid it, either of which is a de
sirable confrquenct. Add to this, that a poll tax will fall
on the rich rather than on the poor, especially such a poll
tax as that now proposed, because, from the nature of the
thing, the laborer must be paid for by his employer, and
the Rave by his roaster.
The tax on experts is not liable to the objections against
the two former, but will perhaps startle those who expe&
to difeour ge foreign articles by laying duties on import
ation, and to encourage native productions by bounties
on exportation. This fubjeft would lead me too far. I
shall therefore quit it with a few short but leading obfer
vaticns. 1 It. The consumer of the article pays the tax, with
the profits of the merchant and retailer, idly. Taxes must
either be paid from the surplus produce which remains to
the country after maintaining its inhabitants, or force of
those inhabitants must be flarved. gdly. The cnea^efa
of the necessaries of life is the fcurce of population, and
together with it forms the wealth and flrength of a na
tion. And 4thly. A tax on exported commodities will
equalize all others, and fall precisely on the wealth of
each individual. To evince these positions, let us suppose
that the farmer, who consumes in his family about forty
gallons of imported spirits annually, is to be taxed five
pounds. To obtain this sum, a duty might be laid on
spirits of two and fix pence per gallon, but the merchant
who paid this two and fix-pence, in the firft instance,
would take a fifth profit, or perl aps more, which would
bring it up to three (hillings on the retailer, who, in his
turn, wculd take a third, or more, and thereby increafs