The Sun.
London, England, 1833-01-03 00:00:00

„.27/9ber6-6,:f/i4e
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•
This day waS published, in 3 vols., post Bvo., , • , • //.2,
RECOLLECTIONS of a CHAPERON.
Azle
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Edited by Lady DACRE,
atk_t( Atax •.. .4
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Zilight7B.
THE COLDSTREANI GUARDS. j. 3 '
Richard Bentley, New Burlington-street.
4- -
(Successor to Henry Colburn.)
. •
0/ k lifer„; . 1),
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• - ,p
DEDICATED BY PERMISSION TO HIS MAJESTY.
4.• - •
vp% ” kki!INP • /„
hist ready, in 2 vols. Bvo., with numerous Embellish.
iso Oir
'III ,IlMts9 `4I4LL 11P1
ments,
•
T
COLONEL MACKINNON'S HIS-
-1 TORY of the COLDS-

o, ne _...,TREA3I GUARDS
Richard Bentley, New Burlington-street.
(Late Colburn and Bentley.)

(No. 12,.579.)

LONDON, THURSDAY EVENING, JANUARY 3, 1833

(PRICE 7D.)

SIR WILLIAM HOSTE.
Jii4t ready, in 2 vols. Svo., with fine Portrait,
MEMOIRS AND LETTERS OF
SIR WILLIAM HOSTE, Bart.,
R.N. , K. C. B. K. M. T.
Including Original Letter); of Lord NELSON, &c.
By LADY HARRIET HOSTE.
Richard Bentley, New Burlington•street.
(Late Colburn and Bentley.)

Just published, in Bvo., price 12s. boards,
- -

AMERICA AND THE AMERICANS.
By a CITIZEN of the WORLD.
" We hail with pleasure the performance before us, as, by the
good sense, sound judgment, and impartiality, which it displays
we at once place confidence in the statements and opinion,
which it contains."—Monthly Review.
London : Longman, Bees, Orme, Brown, Green, and
Longman.

cease ; and measures will, therefore, be adopted to
invite the early presentation of all the outstanding
stocks that they may be paid off as fast as the means
are received, and the evidences of a public debt
finally cancelled. It will be a proud day for the
American people, when, to all those honourable
characteristics which have rendered their career so
memorable among nations, they shall add the rare
happiness of being a nation without debt.
lII.—OF TOE ESTIMATES OF THE PUBLIC REVENUE
AND EXPENDITURES FOR THE YEAR 1833.

people than may be necessary for such a scale of
expenditure.
The main purpose of taxation by the general Go-
vernment, according to the spirit of the Constitution,
undoubtedly is to pay the debts and to provide for
the common defence and general welfare of the
Union, by the means confided to Congress. It is
freely admitted that this power may and ought to
be directly exerted to counteract foreign legislation
injurious to our own enterprise, and incidentally to
protect our own industry, more especially those
branches " necessary to preserve within ourselves
the means of national defence and independence."
And, although the exerc'se of the power in either
case must necessarily depend upon the cause which
may call it forth, the powers of taxation imposing
large and permanent burdens for the encouragement
of particular classes cannot be exercised—and by
slender majorities—consi,tently with a proper re-
gard to the equal rights of all; and it is not to be
concealed that a permanent system of high protect-
ing duties directly tends to build up favoured classes,
ultimately prejudicial to the safety of the States.
Deeply impressed with these reflections, which are
now rendered more urgent by the reduced and
limited demands of the public service, I had the
honour, at the last Session of Congress, to recom-
mend a reduction of the duties to the revenue stand-
ard. The force of these and similar considerations,
and of that recommendation, may be supposed to
have received at that time the sanction of Congress,
and to have formed a motive of the Act of the 14:h
of July last, notwithstanding it was not then deemed
practicable fully to adopt the recommendation of
the department. By that Act, however, besides
the positive reduction both in the rate and in the
amount of duty, the expediency of adapting the re-
venue to the expenditure, and of equalising the
public burdens, was to a great extent acknowledged,
and the oppressive system of minimums was, for the
most part, abolished. By that Act, also, those
articles principally necessary for the maintenance
and clothing of the labourers of the South and
South-west were, to a certain degree, relieved ; and,
both by its direct enactments, and as incident to its
main scope, it encouraged an increased consumption
of such articles as depended for their fabrication
upon the raw materials and productions of the
South. To extend and improve the demand for
those productions, by substituting, as far as practi-
cable in general use, cotton fabrics for those made
of materials from other countries, was not an unim
portant object of the Bill presented from this depar
ment.

TThis day was published, in 3 vols. post Svo.,
HE BUCCANEER.
1137 the Author of " Sketches of Irish Charac-
ter," &c.
"An excellent tale—all is fresh and life-like ;it shows a
Lnowled,
female hear t.e of ch"—aracterAthenmu in, and a most varied acquaintance with
" A work of very high merit, and must rank with the best
fictions in our language."—Atlas.
" For a poetical view of Cromwell, the best is here taken of
that extraordinary man yet given in fiction, by no means ex-
cepting Woodstock.'"—Spectator.
" The great merit of this work is, that it is alive from begin
nnlg to end—it bowls on like a chariot."—Sun.
Richard Bentley, New Burlington-street.
(Successor to Henry Colburn.)

In Bvo. (forming Vol. XVII.), price 15s. boards,
ANNUAL BIOGRAPHY AND OBI-
TUARY for 1833 : containing Memoirs of Sir
W. Scott ; Sir J. Mackintosh ; Sir R. H. Bickerton ;
Rev. G. Crabbe ; Sir W. Grant; Bishop Huntingford ;
Lord H. Paulet ; H. Liverseege, Esq. ; Dr. A. Clarke ;
Sir W. Bolton ; M. Clementi ; J. S. Munden, Esq.; Ad-
miral P. W. Freeman ; Dr. Walsh ; Sir A. Cochrane ;
C. Butler, Esq. ; Bishop Turner ; Miss A. M. Porter ;
Earl Donoughmnre ; Sir A. Pell ; D. Sykes, Esq. ; Sir
I. Pellew; J. Bentham, Esq. ; J. Syme, Esq. ; Lord
Tenterden ; Sir J. Leslie ; &c. &c.
+• A few complete Sets of the Work can be bad.
London: Longman, Rees, Orme, Brown, Green, and Co.

The statement already presented shows that the
receipts from Customs during the present year,
will exceed the estimate submitted at the last
Session of Congress. It is true that duties to a
considerable amount received in this year, %Oil here-
after be returned under the 18th section of the Act of
the 14th July last for altering the duties on imports.
But, as those duties are not to be returned until
af-
ter the 3d of March next, and as in the mean time
they will be available means in the Treasury, they
will be so treated, and the probable amount of
them will be deducted from the estimated amount
of the duties receivable in 1833. Notwithstanding
the unusually large importations in 1831, those of
1832 have also been large—being estimated for the t
year ending on the 30th of September last, at
100,652,677 dollars in value. The exports have
somewhat exceeded those during the same period,
in 1831—being estimated at 87,037,943 dollars in
value; of which 63,074,815 dollars were of do-
mestic, and 23,963,128 dollars of foreign articles;
these results are not only satisfactory in reference to
their connection with the finances, but as indicating
a prosperous condition of commerce.
The duties which accrued during the first three
quarters of the present year are estimated at
24,505,000/., and those for the fourth quarter at
4,891,000/. Though the proceeds of these duties
will form a considerable portion of the receipts into
the Treasury from customs during the year 1833,
yet it is to be observed, that, as the terms of credit
will be much shortened on importations subsequent
to the 3d March next, a greater port ion of the du-
ties accruing within the year will be received in
that year than heretofore. At the same time, the
bonds given on previous importations, at the pre-
sent terms of credit, will continue to fall due as be.
fore; and the combined operation of these two
causes will increase the proportion which the actual
receipts within the year will bear to the accruing
duties, relative both to past and future years. From
data in possession of the Department, it is estimated
that the duties which will be returned out of the
revenue of 1833, after the 3d of March next, upon
merchandise deposited under the 18th section of the
Act of the 14th of July last, may be estimated at
2,500,000 dollars. Though these data are necessarily
in a great degree conjectural, they are sufficient for
the present purpose in the present estimate. It
is proper to be remarked, however, that if a broader
operation be given by Congress to the provisions of
that section than it has received at the Department,
the amount will be proportionably increased.
A considerable reduction, estimated at not less
than two hundred and fifty thousand dollars, from
the amount receivable from customs in the present
year, has also resulted from the refunding of duties
heretofore collected, and perhaps an equal amount
from the cancelling of bonds, failing due on railroad
iron, agreeably to the Act of the last Session. But
as this has consisted in part of the drawback of du-
ties taken in previous years, the amount forms no
criterion for the future. It has been shown that
the actual receipts from public lands during the pre-
sent year will fall much short of the estimate pre-
sented at the last Session. The sales were neces-
sarily affected by the extensive measures adopted in
the Western and North-Western country to expel
the recent Indian incursions. Owing also to the
want of the returns of surveys and plats, which the
Surveyors-General found themselves unable to sup,
ply, lands expected to have been sold were no
brought into market. It is believed, however, that
the receipts from this source will be somewhat
larger next year.

his day was published, complete, in 2 vols. Svo., with
fine Portrait, engraved by Finden, Maps, &c.,
SIR DAVID BAIRD'S LIFE.
By THEODORE HOOK, Esq 4 .
In ) •
"dlng the Correspondence of the Gallant General with
the Duke of Wellington, the Marquis of Wellesley, Lords
Melville and Castlereagh, Sir John Moore, and other Dis-
tinguished Characters, from the Originals in the posses-
Sion of Lady Baird.
for `_One of the most interesting narratives that has appeared
i..TanY years past, replete as it is with descriptions of the most
r'",ous adventure and enterprise."—Morning Herald.
ti; Combining greater individuality, and vicissitude of service,
mil work possesses all the attraction of Collingwood's
's.' "--Literary Gazette.
Richard Bentley, New Burlington-street.
(Late Colburn and Bentley.)

Just published, in Bvo. price 6s. boards.

9111,EATISE on the DISEASES of the
1 LIVER, and on BILIOUS COMPLAINTS; with
Observations on the Management of the Health of those
who have returned from Tropical Climates, and on the
Diseases of Infancy.

By GEORGE HAMILTON BELL,
F.R C.S. Edinburgh; late Residency Surgeon, Tanjore.
Printed for Bell and Bradfute, Edinburgh ; and Long-
man and Co. London.

By the same Author,
TREATISE on EPIDEMIC CHOLERA, as it ap-
peared in Asia and in Europe; &c. Svo, 2d Edition,
6s. hoards.

PRESENT STATE of HOLLAND and BELGIUM.
This day was published, in 2 vols. post Svo.,
SIR A. B. FAULKNER'S VISIT TO
HOLLAND, BELGIUM, and GERMANY.
genjTery lively and entertaining volumes—the production of a
naternan familiar with classical literature, a superior musical
apr..el.lr, and generally so well informed, as to be able both to
1115 vciate justly and describe cleverly the objects presented to
tioOt,tention during a tour of considerable interest and dura-
--Literary Gazette.
Richard Bentley, New Burlington street.
(Successor to Henry Colburn.)

ECONOMICAL VOLUME OF LIGHT READING.
Published this day, price 10s. 6d. bound.
ANECDOTE LIBRARY; containing
about Three Thousand separate Articles of Literary,
Historical, Biographical, and Antiquarian Anecdotes, on
every subject of intense interest and curiosity.
Loudon : Printed for Sir Richard Phillips and Co.
Of whom may also he had,
VOCAL LIBRARY; consisting of Two Thousand of
the most standard and popular English, and One Hundred
French Songs. 10s. 6d. bound.
LAUGHING PHILOSOPHER; consisting of the
largest Collection ever made of Bon Mote, Puns, and
highly-humorous Compositions in Prose and Verse. 10s. 6d.
SCOTSMAN'S LIBRARY; consisting of many thou-
sand curious Articles illustrative of Scottish Literature and
Personal History. 103. 6d. bound.

Just published, in 2 vols. Bvo.
HISTORY OF THE AMERICAN'
THEATRE.

Including Anecdotes of
'4°'isb Performers in the United States from 1762 to

the Present Time.

By WILLIAM DUNLAP, Esq.,
•itithor of "Memoirs of George Frederick Cooke."
recretat,9eserves to he popular, and treats of an amusement and
catie,L.,mn in which nine-tenths of civilized mankind take some
'4'. pleasure."—Literary Gazette.
Richard Bentley, New Burlington-street.
(Successor to Henry Colburn.)
TheNIDITRTII VOL. of the TRANSLATION of the
EATOIRS OF MADAME JUNO'r,
(DUCHESS of ABRANTES).
Corn Written by HERSELF.
to I.l)!‘"ing an Account of General Junot's Secret Mission
No"biadrid and Lisbon. With numerous Anecdotes of the
,;!Li'Y of Spain and Portugal, Scc.
work gossip of the Duchess is always delightful, and the
light
.I,a so full of interesting matter, that it would be difficult to
Vpon any thing unworthy of notice."—Athenmum.
l3ru •h no has not passed some of the most agreeable hours of his
tl lounging over those graceful records of an elegant
'"---New Monthly Marrazine,
Richard Bentley, New Burlington-street.
(Stio,essor to Henry Colburn. )

HISTORY AND BIOGRAPHY FOR SCHOOLS.
ROBINSON'S GRAMMAR of HIS,
TORY. 3s. 6d.

ROBINSON'S UNIVERSAL MODERN HIS
TORY. 7s.

In the reduction then recommended, the neces-
sity of adopting the proposed changes to the safety
of existing establishments, raised up under the au-
spices of past legislation, and deeply involving the
interests of large portions of the Union, was dis-
tinctly recognised; and it is still deemed to be not
less imperious in the further changes which may
be considered expedient. Such necessity, how-
ever, arises rather from a just and prudent regard
to the right and interests of the whole commu-
nity, than from any absolute pledge of the national
faith uncontrolled by circumstances. The prin-
ciples of our Republican institutions discountenance
any system of legislation, not in the nature of a
compact, independent of the popular will, tending
to defeat the action of the coststituent upon the
representative, and to exclude the operation of
changes in the condition of the public affairs, or in
public opinion, upon the national councils. In this,
as in all other instances, the causes which call for
the legislative action must determine its duration;
and that legislation, especially, which confers favours
upon particular classes has no other claim to per-
manence than its tendency to advance the interests
and prosperity of the whole.

ROBINSON'S ABRIDGMENT of HUNIE and
SAIOLLETT, continued to George IV. 100 Engrav-
ings. 9s.

GOLDSMITH'S BIOGRAPHICAL CLASS BOOK,

4'„* 500 QUESTIONS on each of the above, in a
4to. Copy Book, with Space for Answers, 2s. ; KEYS,
9d. each.
MAYOR'S BRITISH NEPOS. 54.
MAYOR'S PLUTARCH. 54.
WATKINS'S SCRIPTURE BIOGRAPHY. 7s.
WATKINS'S BIOGRAPHICAL DICTIONARY
255.

MITCHELL'S DICTIONARY of HISTORY,
10s. 6d.
RUNDALL'S GRAMMAR of SACRED HISTORY.
4s. ; KEY to QUESTIONS on do. 9d.
London : printed for Sir Richard Phillips and Co.

TSYSTEM OF RELIGIOUS EDUCATION.
HE undermentioned BOOKS have been
published with a view to enable Schools to teach,
1,6! practical,
clear, and decided. manner, the Elementary
the onlc'Plea of the Christian Religion ; and they constitute
regniar Course of Theological Instruction wholly
,ePentlent of all controversial opinions :
th IG,ASROW'S FIVE HUNDRED QUESTIONS on
Iti,'NEW TESTAMENT, Is. ; or in a 4to. Copy Book,
with Space for Answers, 2s. ; KEY, 9d.
tI,IIIIONY'S FIVE HUNDRED QUESTIONS on
-,,°142/ TESTAMENT, uniform with the above.
witntlALL'S GRAMMAR of SACRED HISTORY,
'lotto, 9(l.PS'e. & 4s.
bd.—KEY to QUESTIONS on
1%1413,,.4,11, ROW'S SCHOOL BIBLE ; consisting of the
are Parts of the Old and New Testaments, which
dyed rietlY adapted for School Lessons. With One,Hui?-
4te. co 6%--FIVE HUNDRED QUESTIONS, in
1/,AI)Y I3ook, 2s.
Live 4.TKINS'S SCRIPTURE BIOGRAPHY; or,
'7a, I:1o' Scripture Characters from Adam to St. Paul.
St ttAßtai W'S SCHOOL SERMONS for EVERY
74. L. and GREAT lIOLYDAY in the YEAR.
BAR
or co ROW'S YOUNG CHRISTIAN'S LIBRARY ;
NitotlPanion to the Bible. 4s. bd.
GION,,IiTINGALE'S ACCOUNT of all the RELI-
Cere,-
.in the WORLD ; and of the Sects, Rites, and
Lon,fnes of each. 100 Engravings. 10s. 6d. bd.
Printed for Sir Richard Phillips and Co.

To aid American enterprise in every branch of la-
bour, and, by seasonable encouragement, to foster and
preserve within ourselves the means of national de-
fence and independence, led to the protective system
in the infancy of the Government. To counteract
the policy and rivalry of foreign nations, and to pre-
vent their prejudicial influence upon American in-
dustry; to indemnify the latter against the superior
skill and capital and cheapness of labour in older and
more experienced countries; and to succour Ameri-
can capital, which the events of the last war had de-
voted to manufacturing employments, recommended
an occasional extension of that policy, which has
been liberally enjoyed by the manufacturing classes
since the Act of the 4th of July, 1789. In the
course of that time, however, the capital and re-
sources of the country have augmented in a ratio
beyond the expectations and hopes of the most san-
guine. American enterprise and ingenuity are, every
where, proverbially the objects of admiration, and in
many instances maintain, without extraordinary aid,
a successful competition with those of other na-
tions. By the abundance of provisions in the United
States, and the surprising increase of population, the
wide-spread facilities of water-power, the improve-
ments as well as personal skill in machinery of all
kinds, and the general advancement and diffusion of
all the lights of arts and science, and the reduction
of duty both on the raw material and other articles
of consumption, the cost of labour and production
have not only been lessened, but in a great mea-
sure equalized ; and, in this view of the subject, it
is not perceived that there can now exist the same
necessity for high protecting duties as that which
was consulted in our past legislation. To perpe-
tuate a system of encouragement, growing out of
a different state of things, would he to confer ad-
vantages upon the manufacturing which are nor en-
joyed by any other branch of labour in the United
States, and to convert the favour and bounty of the
Government into permanent obligations of right—
acquiring strength in proportion to their continuance.
It will be conceded that, when the fair rate of
profit attendant upon the sagacious employment of
capital in the United States is satisfactorily ascer-
tained, it may be wise so far to protect any im-
portant branch from the injurious effects of foreign
rivalry as may be necessary to preserve for it the
same rate of profit us is enjoyed by others. If, how-
ever, by protective legislation, or otherwise, the
proprietor of an actual capital shall be enabled to
employ it in manufactures as advantageously and as
profitably as in any other branch of labour, all
things considered, he could not reasonably demand
more. The rate of protection which should enable
manufacturing labour, conducted upon borrowed ca-
pital, to indemnify the lender, and, in addition, to
realise the regular rate of profit for itself, would not
merely confer undue favour upon the manufacturer,
at the expense of every other employment,but bring
the influence of the capitalist in direct conflict with
the general mass of the people. It might even be
apprehended that by such means there would be an
accumulation of power in the hands of particular
classes, strong enough to control the Governineni
itself. If these observations are entitled to re- j
spect, little doubt is entertained that, in a tariff
framed on proper principles, the reduction of
six millions now recommended may, for the
most parr, be made upon those commonly deno-
minated protected articles, without prejudice to the
reasonable claims of existing establishments. By
the Act of the 14th of July last, the anomaly in the
tariff of the United States, by which heavy and
burdensome duties were imposed upon the raw ma-
terial, and especially upon the article of wool, wa-
continued; and the necessity was thereby created of
retaining upon the manufactured article a higher de-
gree of protection than would otherwise have bees,
necessary. An adherence to this anomaly, instead
of equalizing tie* burdens of the people, augment'

According to the best judgment the Department
is able to form on the subject, the receipts into the
Treasury from all sources, during the year 1833,
may be estimated at 21,000,000 dollars, viz.—

Dols.
Customs 21,000,000
Public Lands
Bank Dividends and incidental and
miscellaneous receipts, of all other
hinds

500,000

The expenditures for the year 1833,
for all objects, other than the reim-
bursement of the Public Debt, are
estimated at
Viz.:
Civil, foreign intercourse, and miscel-
laneous
Military service, including fortifica-
tions, ordnance, Indian affairs, pen-
sions, arming the militia, and in-
ternal improvements 6,878,700 09
Revolutionary pensions 'luster the Act of the 7th of June, 1832,
including arrearages from the 4th of March, 1831, in cases in
which payment has not been made 4,000,000, 00
Naval service
Interest on the Public Debt

Ntw
SCROOL BOOKS, GREEK AND LATIN.
ItAXIS on the LATIN PREPOSI-
Or'ai SINS ; being an Attempt to illustrate their
n, gnification, &c.
By SAMUEL BUTLER, D.D.,
Head Master of Shrewsbury School.
KEY Bvo. 4th edit. 6s. Gd, bds.
DEL to the ,me. Svo. GI. boards.
listr,,kTlß TUS SENTENTIARUM GWECARUM ad
ONUM ACCONIMODATUS, cum Notulis
• On thr: Plan of Valpy's Latin Delectus. 9th
)1.0,01:1`41C EXERCISES in Syntax, Ellipsis, Dialects,
;ton 3: and Metaphrases, adapted to the Grammars of
Wettenhall, Moore, Bell, and Holmes. With a
-comprehensive Syntax. By the Rev. W.
."LSON, cD.D , , ; 0,0. 5 with the Key,
"..„
the K se rarately, 3s.
!AkTINeyPROISODY MADE EASY. By JOHN
'EI", LL.D. 12mo. 4th edit, enlarged, 7s. bds.
,4
I;\P-11111INATIONES et EXEMPLA DECLINA-
)4‘'NIAI et CONJUGATIONUM ITEMQUE PRO-
' QU A'.
MARIBUS, QU GENUS, et AS IN
i:„BENTI. Englished and Explained for the Use of
v-ing Grammarians. By CHARLES HOOLE, M.A.
by T. SANDON. Is. 6d.
r4r,""'llCF.-ES to the ACCIDENCE and GRAMMAR ;
;5-,!'lerriplification of the Moods and Tenses and the
1,,%7•Pa5. 41 Rules of Construction. By W. TURNER,
bd.
4a,tjbENT'S MANUAL; being an Etymological and
InQa.k.tnrY Vocabulary of Words derived from the
I' 6,1:"Ci.; By R. H. BLACK, LL.D. 4th edition.
ETV:.
lONA OLOGICAL and EXPLANATORY DIC-
. 11.'L'IrY of WORDS derived from the LATIN. By
Pit6;,14,-ACK, LL.D. 2d edit. ss. 6d. bds.
teidene'ltESSlVE EXERCISES, adapted to the Eton
it. 6
j• the Rev. JAMES WINFIELD. 6th
'ngman, Rees, Orme, Brown, Green, and Co.

During the year 1833, however, the moneys which
have been received in the Treasury from Den-
mark, within the two last and present years, for
the payment of the Indemnities due to American
citizens under the Convention, will be payable,
estimated at
Which, added to the expenditures, will make the
aggregate charge upon the Treasury for the year
exclusive of reimbursement of the Public Debt 18,332,577 35
In the year 1833, the first instalment, payable
under the convention with France, for indemnities
to American citizens, will also be received into the
Treasury, though it will form no part of the dis-
posable means. Taking an average of the importa-
tions for the last six years as a probable criterion of
the ordinary importations for some years to come,
the revenue from customs, at the rates of duty pay-
able after the 3d of March next, may be estimated
eighteen millions annually. The public lands,
bank dividends, and other incidental receipts, may
be estimated at three tnillions—making an aggregate
revenue of about twenty-one millions a year. In the
last annual report on the state of the finances, the
probable expenses for all objects, other than the
public debt, were estimated at fifteen millions. This
is still believed to be a fair estimate ; and if so there
will be annual surplus of six millions of dollars.
Still, firmly convinced of the truth of the reasons
then presented for a reduction of the revenue to the
wants of the Government, I am again urged, by a
sense of duty, to suggest that a further reduction
of six millions of dollars be made, to take effect after
the year 1833. Whether that shall consist altoge-
ther of a diminution of the duties on imposts, or
partly of a relinquishment of the public lands as a
source of revenue, as then suggested, it will be for
the wisdom of Congress to determine. Without
adverting in unnecessary details to the considerations
in favour of lessening the existing duties, which I
had the honour to present, as well in the last annual
report as in that called for by special resolutions of
the House of Representatives, I deem it proper to
observe that, in my own mind, these considerations
have lost none of their force, but have derived new
weight from subsequent reflection. The purity and
simplicity of the institutions under which it has
pleased Providence to make us a great and pros-
perous nation ; the few objects—and those of a ge-
neral nature—to which the powers of the Federal
Government can be appropriately applied; and the
great diversity of interests, which, from their local
and geographical position, prevail in the several
States composing the Union, imperiously require
that the amount of the public expenditure should be
regulated by a prudent economy, and that no greater
amount of evenue should be collected from the

[...4 TUE PURE PATENT BRANDY.
tT
.., and those who prefer Foreign productions
'''NAc 'TavY Duties encourage the consumption of
'llPerit i
,:'RANDY ! The Patriot will rejoice to find
llch 1,1-'' b.si a pure distillation of BRITISH GRAIN,.
ible'pur,',;)4 aoalyzation, is proved to possess all the.e!ti-
Ile tree of the real Cognac divested of its acidity.
t(llei,Patent French Distilled Brandy is 2s. 3d. per 'toned,. " Per sealed bottle, or ISs. per imperial gluons.
r gallon it 4 ti.:e offered at I 6s.—but not really worth .
i(atial:,ic'',ooilies who regard their HEALTH cannot
itET, 41ar in directing their servants and carriers
kVliere , 4'B authorized Dep,':',,, Nu. 109, Drury-lane,
~.e'Y ticle is guaranteed Genuine upon AFFI-
a Wrilttu observe the seals on the bottles; and to ask i ree,i44 or printed token, either in the shape of a bill
)1-71VD: (o. of a bank note for ONE THOUSAND
44 8.
'au ''vith Testimonials, from their obliged and
''' t, HENRY BRETT,
I' 4 Nu, 109, Drury-Jane, N.B, 109.

that of the consumer, by increasing the number of
favoured classes. Proper attention to the facility
and cheapness of producing, and the amount actually
produced, of the raw material in the United States,
and an examination of the information collected by
this department, and transmitted to the House of
Representatives at their last Session will show that,
in the extension of mauufactures, and in the aug-
mentation of a sure market, the producer of the raw
material has long since been in a condition to dis-
pense with a great portion of the protection hereto.
fore afforded. By the same information it will ap-
pear that, by relieving the manufacturer from the
burden of the high duty upon the raw material, the
existing duties may be very materially reduced, and
gradually removed, consistently with a just regard
to the interests which have so long enjoyed the ad-
vantages of the protective system.
By these considerations, and the proud and grati-
fying fact that there no longer exists any public debt
requiring the present amount of revenue after the
ensuing year, the question is submitted to the Le-
eislatute, whether they will continue to raise from
the people of the United States six millions of dol-
lars annually, beyond any demand for the public ser-
vice, that favours which have been so long enjoyed,
and which may soon be dispensed with, without
detriment to the national safety or independence,
duly sensible that the decision of this question be-
may be indefinitely continued ? The undersigned is
longs properly to Congress. The duty, however,
enjoined on him by the laws to digest and prepare
plans for the improvement and management of the
revenue and for the support of public credit, not
less than the deep solicitude he feels for the safety
of our common country, have urged him to present
it, with his own reflections, for the consideration of
the Legislature. In the decision of this question,
the present crisis in the United States, pregnant with
the deepest interest, must have its weight—an inte-
rest arising not so much from an apprehension of
weakness in the laws, or of inability to execute
them, as from a universal conviction, throughout a
large portion of the Union, of the necessity of a
change, and of the propriety of paying a reasonable
deference to that opinion. The harmony and
brotherly affection of the citizens of different
parts of this great Republic, if not the preser-
vation of the Union itself, appeal to the patriot
and statesmen for the exercise of their highest
qualities, in 3egulating the burdens of the people
consistently with the equal rights of all and
in rendering the laws not less free and equal
than the institutions under which they ate enacted.
The occasion invokes the spirit of liberal concession
and compromise which laid the foundations of our
inestimable Union ; and, on such an occasion, pa-
triotism requires that no one interest should exact
more than may be consistent with the welfure of
the whole. Such an appeal comes with force to all,
but, in an essential manner, may be made to those
who have so long reaped the advantages of those
burdens, from which their brethren throughout the
Union, after having submitted to them, while the
public obligations and the national defence and hi-
dependence required it, now ask to be relieved. If
this appeal do not find a response in a wise and pa-
triotic moderation, there will be no efficacy in ti a
moral force on which the republican institution; of
the Union repose. The sleepless solicitude of the
Father of his country has multiplied lessons of pa-
triotic duty, but none of greater emphasis and perti-
nencev
dt to
nconstitutional o f
a
in the present crisis, than in his admonition
that " it is indispensable, on all occasions, to unite
,vlveittsh
ofa Government,steadyandfir the
fullest
firm adherence reti cee
dispo-
sition, as far as may be practicable, to consult the
wishes of every part of the community, and to lay
the foundations of the public administration in the
affections of the people." The operation of the
18th section of the Act of the 14th of July
last, according to the construction given to it at
the Treasury, being in some respects different
from that which the merchants concered con-
sider important to their interests, it is deemed
proper to bring the subject before the attention
of Congress, that if, owing to any defect in the law
or any error in the tonstruction, the intentions of
the Legislature have sot been carried into effect, the
necessary remedy may be applied. By that section
the several articles enumerated in the Act, whether
imported before or after the passing thereof; were
authorized to be put into the Custom-house stores,
and such as remained under the control of the pro-
per officer of the Customs on the 3d of March next,
were subjected to no higher duties than if imported
after that day ; and the duties, or any part thereof,
which may have been paid on such articles, were to
be refunded to the person importing and depositing
the same. And the Secretary of the Treasury was
authorized to prescribe such rules and regulations as
night be necessary to carry the section into effect.
En executing the section, the fullest disposition was
felt to consult the interest and convenience of the
merchants; but it was perceived that an unlimited
construction of its terms was calculated not merely
to conflict with the several members of the same
section, and with other sections of the Act, but to
disturb the financial arrangements of the Government
and postpone the payment of the public debt. In the
last annual report from this Department, as well as
in that prepared by direction of the House of Re-
presentatives, and accompanying the bill which
formed the chief basis of the Act of the 14th of
July, it was stated that the existing obligations of
the Government, not less than the interests of the
community, forbade a reduction of the present duties
earlier than the 3d of March, 1833; and by the 2d
section of the Act this recommendation was distinctly
recognised and adopted. Without some litnitation,
as to the retrospective operation of the 18th section,
the object of the 2d section would not have been
defeated, but the Act itself would in fact have been
rendered operative in all past time, so far as con-
cerned any goods in the original packages, no matter
when imported; and the owners, whether importers
or retailers, in all parts of the country, would have
had a right to deposit them in the Custom-house
stores, and claim a refunding of the duties. By one
of the provisions of the 18th section, the authority
to refund duties which bad been paid on articles
deposited, is expressly confined to the persons
" importing and depositing the same;" thus treating
the importer and depositor as identical. And as it is
not reasonable to suppose that the right to deposit
was greater than that to claim a refunding of the
duties, the words " importer or °eller" in other
parts of the section were treated as synonymous.
These terms, moreover, throughout the revenue
iaws refer to importation, and arc intended to signify
the person. importing, whether the actual proprietor,
agent, or the consignee. It is obvious, also, that
by this construction the terms importer or owner
not only receive their usual revenue meaning, but
are reconciled with those of importer and depositor;
which could not be, if the conjunction were to receive
a disjunctive interpretation. It was, therefore, held
that goods could be deposited only by the importer.
As the Act contained no appropriation for draw-
ing money out of the Treasury for repaying the
duties authorized to be refunded, the department
was fully warranted in interpreting the 18th section,
as applying to those duties only which may have
been paid to the collector after the passing of the
A.ct, and, consequently, in limiting the right of dew
push to the goods on which those duties accrued.
But, from a desire to give the section as liberal a
construction as was consistent with all the other ob-
jects of the Act, it was allowed to apply to the
whole of any importation on which any pert of the
duties remained unpaid at the date of the law-
And, to make this construction operate as equally
and favourably among the importers generally, as
might be, it was allowed to include those goods,
also, upon which the duties had been paid in cash
provided that, by the terms of credit allowed by the
law, fresh duties on any part of them would not
have been payable until after the date of the law.
It is not believed, however, that any construction
of the section, which will not admit of the deposit
we°imitpeorted, will be satisfactory to
of goods when in original packages, whether in the
hnoanmdsatotferthe h inniP r' or of any other person, and
.he owners of 5 ugh _ •