The Pennsylvania packet, or, The general advertiser — Lancaster, Pa.;Philadelphia, Pa., 1781-07-17 00:00:00, page 2

ferring them in your next paper.
UPON reading the enumerated articles made taxa
ble by an aft to raise effeaive supplies for the
year 1781, I find houses and lots of ground and
ground rents mentioned as one of the taxable articles,
which, in the bill which was published for public con
fideration, was expressed only in these words, " Houses
and lots of ground ; " which article, as it now Bands
in the aft, if not properly attended to and rightly un
derwood, may be midaken to mean two Operate edates,
where there is but one, and may produce a partial,
unequal and unjust taxation; for if the commissioners
should take the meaning of those additional words,
" and ground-rents," to fignify a real estate feperate
from the house and lot of ground, and arising out of
it, they will naturally be led, firft, to confider what is
the real value of said house and lot of ground, and lay
a just tax upon it, and then to confider what is the
real value of the ground rent, and lay a just tax upon
it also, and then they will have to deduct so much
from the tax laid upon said house and lot of ground as
they had laid upon the ground rent, and charge it to
the owner of the ground rent, which will not only
create to themselves a great deal of work, but mud
also produce a very unequal tax up®n the inhabitants ;
whereas, if they confider it right, and as I think it
ought to be considered and bnderflood, not as a real
estate arising out of the land, but Simply as the interest
money arising from, or to be paid in lieu of the confi
deratinn money or purchase money which the owner
of said house and lot of ground was to have paid for
the said lot when he bought it, or before he built upon
it, they can do no injury either to individuals or to
the public, and will save themselves all that unnecef
fary work.
To make this appear more plain, clear and intelli
gible, suppose that all the lots of ground in the city
of Philadelphia belonged to A and B, and it should
become necessary to lay a tax upon said lots of ground
according to their real value ; and suppose that value
to be igo,oool. and to be taxed at the rate of 20s. up
on every tool, the amount would be locol. per annum,
of which A is to pay 5001. and B to pay 5001. and
then let A and B agree to fell all the said lots to C and
D, that they may be improved with houses and other
buildings, &c.
A fells his half of the said lots to C for 500,000!.
but, inflead of receiving the purchase money, he con
sents to take a mortgage on the said lots of ground,
as a security for the payment of the money, with a
covenant to pay interest at 6 per cent, until the prin
cipal is paid, amounting to 30001. per annum; the
estate then becomes veiled in C, and of course C must
pay the tax of 5001. laid upon the lots of ground,
over and above the 30001. interest ; total 3,500 b
B fells his half of said lots to D for 500,0001. but
instead of securing the payment of the purchase money,
by taking a mortgage upon the lots, as A did, he con
sents to fix an annual interest of 5 per cent, amount
ing to 2,5001. per annum, and calls it a ground rent,
with a covenant in the deed or writing to pay said in
terest yearly, until the principal is paid, or for ever;
the estate then becomes vested in D, who, it seems, is
not to be tax^d for, or to pay the 5001. laid upon the
lots, as C is for the other half of said lots which he
bought- because he pays the interest of his purchase
money by the name of ground r-n^, and C pays his
by the name of interest, making a difference of locol.
per annum, between the two purchasers, C and D ;
thatis to fay, C is to pay 3,5001. yearly, and D is to
pay only 2,500!. yearly, for an estate exactly of the
fame value- and the difference between the original
owners of said estate is as great, for A is to receive,
for his half of the said lots fold, a yearly income of
30001. per annum, and is to pay no tax, and B is to
receive only 2,5001. per annum, for his half of said
lots fold, and to pay out of that sum a tax of 5001.
which makes the difference of 10001. to B, and the
public not to be benefited by it one single farthing;
for the only difference to the public is, that in order
to raise the fame income of 10001. which had been just
ly and equally laid upon the lots of ground before,
they will now take off one half the tax 5001. per
annum from the said lots of ground, and leave the
other half entirely free from tax, and then be obliged
to raise the other 5001 by a more unequal tax upon
money, or rather the interest of money, for it must be
laid upon 2,5001. which is the interest of the money
which B receives in lieu of his 500,000!. and at the fame
time the 30001. interest money which A receives in lieu
of his 500,000 b is to pay no tax at all ; which, mod as
suredly, cannot be called just, equal, or impartial
taxation.
I am aware of a popular objection againd taxing the
" House and lot of ground, and ground-rent" toge
ther as one and the fame interest or real estate; which,
at firft fight appears plausible and weighty, but upon
Arid examination and due consideration will be found
to be but found, and to lose all its weight. It will
be said, that it is very hard for the owner of the house
and lot of ground, who pays iol. a year ground-rent,
to be taxed for that very iol. which he pays to ano
ther: I know I was once of that opinion myfelf, ow
ing, perhaps, to my being one of those who pay iol.
per annum for the lot of ground I possess; but find
ing that my neighbour is tenant to the fame landlord,
and pays the like sum of iol. per annum for the lot of
ground he possesses, of the fame dimensions with mine
and yet he pays a tax for the full value of his house and
lot of ground too, without complaining, and the idea
of hardship vanishes directly ; for though he pays his
jol. by the name of interest money, and I pay mine
by the name of ground-rent, yet we pay it to the fame
landlord, and upon the fame principle ; that is to fay,
in lieu of the zool. which we agreed to be the value
SIR, .
If you think Lhe following remarks upon taxation will
be of use to the assessors or commissioners, in cal
culating and proportioning ti e heavy tax now by
law to be laid upon the inhabitants of this state, so
as to render the assessment as equal, impartial and
just, as I believe they are sincerely desirous to make
it. you will oblige many of your customers by in-
To the PRINTER.
January 18, 1781.
IN my letter of the 6th of this month, I had the ho
nour to inform your excellency, that I was ready to be
gin my march for North Carolina having been delay
ed for some days for a diversion made by th' enemy to
ward Ninety fix. General Morgan hill remained on the
Pacolet: his corps, by the bed accounts 1 could g t,
confided, of about 500 men, continental and Virginia
state troops, and 100 cavalry under colonel Waffiingtoo
and fix or seven hundred militia ; but that body is so
fluctuating, that it is impossible to afeertain its num
ber within some hundreds for three days following.
Lieut, colonel Tarleton, with the legion and corps an
nexed to it, confiding of about 300 cava'ry, and as ma
ny infantry and the firft battalion of the 71st regiment,
and one three pounder, had already passed the Broad
river for^the relief of Ninety-Six.
I therefore directed lieutenant colonel Tarleton to
march on the weft of Broad river, to endeavour to Strike
a blow at general Morgan, and at all events, to oblige
him to pass the Broad river. I likewise ordered that he
Should take with him the 7th regiment, and one three
pounder, which were marching to reinforce the gatrifon
of Ninety-Six, as long as he should think their fer
vices could be ufeful to him* The remainder of the ar
my marched between the Broad river and Catawba.
As general Green had quitted Mecklenburgh conn
ty, and crossed the Pedee, I made no doubt that gene
ral Morgan would retire on our advancing.
The progress of the army was greatly impeded by
heavy rains, which Swelled the rivers and creeks;
yet Lieut. Col Tarleton conduced his march so well,
and got so near General Morgan, who was retreating
before him, as to make it dangerous for him to pass
Broad river, and came up with him at eight o'clock,
A. M. on the 17th inftapt.
Every thing now bore the mod promising afped ;
the enemy were drawn up in an open wood, and, hav
ing been lately joined by some militia, were more
numerous; but the different quality of the corps un
der Lieut. Col. Tarleton's command, and his great
superiority in cavalry, left him no room to doubt of
the mod brilliant success.
of the lots when we bought them, and which ought
then to have been paid for them; so that in truth we
re not taxed for the iol. ground-rent or interest
which we pay to another, as the objection asserts ; but
we are both of us taxed for the real value of the edates
we possess; and I may venture to assert, that every
man of common sense will fay, that as soon as I receive
a deed for the lot of ground, legally and compleatly
executed, it becomes my estate in fee fmple, and
therefore I ought to be taxed for it, as much as my
neighbour is taxed for his lot of ground ; both our
estates being equal in value: But perhaps I may be
aiked—Why did the affemhiy add those words, " and
ground-rents" to the “ houses and lots of ground," if
they did not intend that they should be taxed feperate
ly ? Asl was not in the assembly I cannot fay, positively,
what they intended ; but I think it is moll likely those
words were added on purpose that they might not be fe
parated,but joined together, in order to prevent a lots to
the public of so much of the tax as the real value of the
rent would amount to if feperated, and deduced from
the tax laid on the real value of the house and lot of
ground, and could not be laid on any thing f-lfe, legal
ly; because, it had been found by experience, that
to tax money equally was impracticable, and frequent
ly injurious to those who are leaf! able to bear it—l
mean widow women and female children; and we all
know that ground-rents, annuities, and other interest
monies are generally reserved for the support of such;
and it will readily be acknowledged by all, th& if it
is wrong to lay a tax upon money, it must before
wrong to lay a tax upon the interest of money ; which
undoubtedly will be the case if the commiffiohers should
tax the poor widow to whom I pay a yearly income
of iol. per annum ; which is really and truly interest
money Ilie receives from me in lieu of 2001. we agreed
to be the consideration money, or real value of the lot
of ground I took from her; and as to the diflinßion
which is made by some, who call such a rent or income,
a real estate, it is totally founded upon a mistake, as
explained above; for if all the real estate there is in
said lot of ground be vested in me, there cannot be a
nother real estate in the rent vested in another person as
a part of it ; as it cannot be said that the whole of
any thing exifls in any one place, and that a part of
it exifls in another place at the fame time, without the
greatest absurdity.
Perhaps I may be told, that all these remarks are
usele s s and unnecessary, because the commissioners and
assessors are sensible, honest men, and are to be the
sole judges of the force and meaning of the taxation
aft, and are under oath to assess and tax all our tax
able estates as equally, impartially and jnftly as their
different circumstances will admit of, to the best of their
skill and understanding, without favour or affeftion,
hatred or ill-will to any.
The only apology I have to make to them is, that
if I have thrown any light upon the fabjeft I know
they will accept of it and improve it; and if not, I
trust they will excuse me for the attempt.
July 12, 1781. CAN DI D.
From the London Gazette, Whitehall, March 31, 1781.
BY the mail of the Sandwich packet, which failed from
Chirleftown the 28th of February, dispatches were
this day received by lord George Germaine, one of his
mijefty's principal Secretaries of state, from the ear!
Cornwallis and lieutenant colonel Balfour, of which the
following are copies and extra's:
Camp on Turkey creek, Broad river,
My Lord, January 18, 1781.
I think it necessary to transmit to your tordfhip a co
py of my letter to fir Henry Clinton, least the exagge
rated accounts from the rebels should reach Europe be
fore your lordship could hear from New-York, T Shall
only fay, in addition to what I have said to fir Henry
Clinton, that this event was extremely unexpected, for
the greater part of the troops that were engaged had,
upon all former occasions, behaved with the mod dis
tinguished gallantry.
Extract of a letter from earl Cornwallis to fir Henry
Clinton, dated camp on Turkey creek, Broad river,
Tile attack was begun by the irft line of the in
fantry, confiding of the 7th regiment, the infantry of
the legion, and corps of light infantry annexed to it ;
a troop of cavalry was placed on each flank ; theist
battalion of the 71st and the remainder of the caval
ry formed the reserve.
The enemy's line soon gave way, and their militia
quitted the field ; but our troops having been thrown
into some disorder by the pursuit, General Morgan's
corps immediately freed about and gave them a hea
vy fire; this unexpected event occasioned the utmost
confufion in the firft line.
The two three pounders were taken, and I fear
the colours of the 7th regiment Shared the fame fate.
In judice to the detachment of royal artillery, I must
h re observe, that no terrors Could induce them
to abandon their gun^, and they were all either kil
led or wounded in defence of them.
Lieu. Col. Tarleton assembled 50 of his cavalry,
and being animated by the bravery of the officers
who had so ,often led^hem to victory, charged and
repulSed Washington's horse, retook the baggage of
the corps, and cut to pieces the detachment of the
enemy that had taken possession of it ; and after de
stroying what they could not conveniently bring off,
retired with the remainder to Hamlinton's Fort, near
the mouth of Bullock's Creek.
The loss of our cavalry is iuconfiderable, but I fear
about 400 of the infantry are either killed, wound
ed or taken. I will transmit a particular account of
the losses as soon as it can be ascertained.
I Shall direct Lieut. Col. Balfour to transmit a copy
of this letter, by the firft opportunity, to the secre
tary of state.
Extra& of a letter from Lieut. Col. Balfour to Lord
George Germaine, dated Charledown Feb. 12, 1781.
By the letter in which I had the honor to address
your Lordship on the 16th of January last, you will
have been informed of the Situation of affairs here
to that period, and by Lord Cornwallis's dispatch,
dated the 18th of the fame month, of Lieut. Col.
Tarleton's unfortunate action on the preceeding day.
I am now to give your Lord Ship such further in
formations as have been received since, either im
mediately from Earl Cornwallis, Lord Rawdon, or
Major Craig, or by intelligence through the country.
Notwithstanding the unexpected and untoward event
of the 17th ultimo, Lord Cornwallis fiill continued
his forward movements, and pressed hard on General
Morgan, without being able to come up with him,
who with bis prisoner- pushed for the Catawba, and
by crossing that river up high, there is cause to be
lieve accomplished his junCbon with General Green's
army. It was not till the id instant that Lord Corn
wallis could pass it ; this he did then at a private ford
four miles below Bratty's, though strongly opposed
by a body of militia, who were routed, and General
Davidson killed. On this occ ffon, his Lordship ob
serves, “ The guards behaved ga lantly, crossing the
river under a heavy fire, without returning a Shot un
til they were over and formed."
On the fame day, Col. Tarleton had the good for
tune to d feat another corps of the enemy's militia,
that had assembled under Col. Pickings, killing and
taking many, and entirely dispersing the rest.
In relating these circumflances to your Lordship,
it is no fmali fatisfa&ion to add, that on both oc
casions the loss sustained by the King's troops was
inconsiderable ; and that, except Col. Hall of the
guards, who is killed, no officer was hurt.
After gaining these advantages, Lord Cornwallis
proceeded to Salisbury, of which town he possessed
himfelf the 4th inftaht.
Hitherto General Green had remained in his positr
on on the eastern banks of the Pedee, and by thus
hanging on the frontiers of the Province, and having
with him a force of cavalry, was enabled to make
inroads into the heart of it, which were greatly dis
tressing to the inhabitants, and oblige! me to detach,
to cover the communications between this and Camden,
prevent the enemy's taking poll on this fide the San
tee, and hinder insults in our vicinities ; but on the
news of lord Cornwallis's late successes, he called in
his out parties' and by a precipitate movement reach
ed the Moravian Settlements in North Carolina, where
by the last accounts he has taken a station to cover
the passage of the Yadkin."
From this view of the Situation of both armies, we
may expert soon to hear of some event of moment,
and which I hope will give occasion to Congratulate
your lordships
By my last letter your lordship was informed of an
expedition being then to fail under major Craig of the
Bzd regiment, the force employed on that service, and
the objed of it. I have now the honor to communi
cate to your lordship, his having taken Wilmington
without opposition, on the 19th ult. but, finding that
a body of the enemy had posted themselves at He
ron's Bridge, about twelve miles from that town, to
cover as well this pass as the Shiping in the river, and
to Shew a force for the militta to form on. Major
Craig by an immediate and well timed exertion, fur
prized the rebels in this vrry Strong position, and, by
dislodging them from it, has cleared that part of
the country, gained, in co op ration with his ma
jesty's Ships of war, possession of their vessels, and
tak n on board them and in their camp Several military
ftcres, the want of w rich may be much felt, should
they attempt again to raise any force in these p rts.
Major Craig further informs me, that he is exerting
every means to put the very essential pof iof Wilming
ton into a state of defence, and eventually to commu
nicate with the army under lord Cornwallis.
PROVIDEN C E, June 30.
His Molt Chrifiian Majesty's frigate Surveillante,
M. de Villenuve Cillard, commander, has captured
and Sent into Newport, a schooner from the Weft-in
dies bound to New-York: two days before She took
this schooner She fell in with a British fifty gun-Ship,
('uppofed to be the Ids) which die engaged some time ;
during the a&ion the fifty gun Ship hid her foremaft
carried away, and another vessel appearing in fight at
fame time, supposed to be her contort, the captain of
the Surveillance thought proper to retire.