I have placed before the reader, the average tax per head, paid by the people of England; which is forty shillings sterling.
And I have shown the rate on an average per head, which will defray all the expenses of the war to us, and support the several governments without running the country into debt, which is thirteen shillings and four pence.
I have shown what the peace establishment may be conducted for, viz., an eighth part of what it would be, if under the government of Britain.
And I have likewise shown what the average per head of the present taxes is, namely, three shillings and fivepence sterling, or threepence two-fifths per month; and that their whole yearly value, in sterling, is only sixty-four thousand two hundred and eighty pounds. Whereas our quota, to keep the payments equal with the expenses, is two hundred and fifty thousand pounds. Consequently, there is a deficiency of one hundred and eighty-five thousand seven hundred and twenty pounds, and the same proportion of defect, according to the several quotas, happens in every other state. And this defect is the cause why the army has been so indifferently fed, clothed and paid. It is the cause, likewise, of the nerveless state of the campaign, and the insecurity of the country.
Now, if a tax equal to thirteen and fourpence per head, will remove all these difficulties, and make people secure in their homes, leave them to follow the business of their stores and farms unmolested, and not only drive out but keep out the enemy from the country; and if the neglect of raising this sum will let them in, and produce the evils which might be prevented--on which side, I ask, does the wisdom, interest and policy lie? Or, rather, would it not be an insult to reason, to put the question? The sum, when proportioned out according to the several abilities of the people, can hurt no one, but an inroad from the enemy ruins hundreds of families.
Look at the destruction done in this city [Philadelphia]. The many houses totally destroyed, and others damaged; the waste of fences in the country round it, besides the plunder of furniture, forage, and provisions. I do not suppose that half a million sterling would reinstate the sufferers; and, does this, I ask, bear any proportion to the expense that would make us secure? The damage, on an average, is at least ten pounds sterling per head, which is as much as thirteen shillings and fourpence per head comes to for fifteen years. The same has happened on the frontiers, and in the Jerseys, New York, and other places where the enemy has been--Carolina and Georgia are likewise suffering the same fate.
That the people generally do not understand the insufficiency of the taxes to carry on the war, is evident, not only from common observation, but from the construction of several pet.i.tions which were presented to the a.s.sembly of this state, against the recommendation of Congress of the 18th of March last, for taking up and funding the present currency at forty to one, and issuing new money in its stead. The prayer of the pet.i.tion was, that the currency might be appreciated by taxes (meaning the present taxes) and that part of the taxes be applied to the support of the army, if the army could not be otherwise supported. Now it could not have been possible for such a pet.i.tion to have been presented, had the pet.i.tioners known, that so far from part of the taxes being sufficient for the support of the whole of them falls three-fourths short of the year"s expenses.
Before I proceed to propose methods by which a sufficiency of money may be raised, I shall take a short view of the general state of the country.
Notwithstanding the weight of the war, the ravages of the enemy, and the obstructions she has thrown in the way of trade and commerce, so soon does a young country outgrow misfortune, that America has already surmounted many that heavily oppressed her. For the first year or two of the war, we were shut up within our ports, scarce venturing to look towards the ocean. Now our rivers are beautified with large and valuable vessels, our stores filled with merchandise, and the produce of the country has a ready market, and an advantageous price. Gold and silver, that for a while seemed to have retreated again within the bowels of the earth, have once more risen into circulation, and every day adds new strength to trade, commerce and agriculture. In a pamphlet, written by Sir John Dalrymple, and dispersed in America in the year 1775, he a.s.serted that two twenty-gun ships, nay, says he, tenders of those ships, stationed between Albermarle sound and Chesapeake bay, would shut up the trade of America for 600 miles. How little did Sir John Dalrymple know of the abilities of America!
While under the government of Britain, the trade of this country was loaded with restrictions. It was only a few foreign ports which we were allowed to sail to. Now it is otherwise; and allowing that the quant.i.ty of trade is but half what it was before the war, the case must show the vast advantage of an open trade, because the present quant.i.ty under her restrictions could not support itself; from which I infer, that if half the quant.i.ty without the restrictions can bear itself up nearly, if not quite, as well as the whole when subject to them, how prosperous must the condition of America be when the whole shall return open with all the world. By the trade I do not mean the employment of a merchant only, but the whole interest and business of the country taken collectively.
It is not so much my intention, by this publication, to propose particular plans for raising money, as it is to show the necessity and the advantages to be derived from it. My princ.i.p.al design is to form the disposition of the people to the measures which I am fully persuaded it is their interest and duty to adopt, and which need no other force to accomplish them than the force of being felt. But as every hint may be useful, I shall throw out a sketch, and leave others to make such improvements upon it as to them may appear reasonable.
The annual sum wanted is two millions, and the average rate in which it falls, is thirteen shillings and fourpence per head.
Suppose, then, that we raise half the sum and sixty thousand pounds over. The average rate thereof will be seven shillings per head.
In this case we shall have half the supply that we want, and an annual fund of sixty thousand pounds whereon to borrow the other million; because sixty thousand pounds is the interest of a million at six per cent.; and if at the end of another year we should be obliged, by the continuance of the war, to borrow another million, the taxes will be increased to seven shillings and sixpence; and thus for every million borrowed, an additional tax, equal to sixpence per head, must be levied.
The sum to be raised next year will be one million and sixty thousand pounds: one half of which I would propose should be raised by duties on imported goods, and prize goods, and the other half by a tax on landed property and houses, or such other means as each state may devise.
But as the duties on imports and prize goods must be the same in all the states, therefore the rate per cent., or what other form the duty shall be laid, must be ascertained and regulated by Congress, and ingrafted in that form into the law of each state; and the monies arising therefrom carried into the treasury of each state. The duties to be paid in gold or silver.
There are many reasons why a duty on imports is the most convenient duty or tax that can be collected; one of which is, because the whole is payable in a few places in a country, and it likewise operates with the greatest ease and equality, because as every one pays in proportion to what he consumes, so people in general consume in proportion to what they can afford; and therefore the tax is regulated by the abilities which every man supposes himself to have, or in other words, every man becomes his own a.s.sessor, and pays by a little at a time, when it suits him to buy. Besides, it is a tax which people may pay or let alone by not consuming the articles; and though the alternative may have no influence on their conduct, the power of choosing is an agreeable thing to the mind. For my own part, it would be a satisfaction to me was there a duty on all sorts of liquors during the war, as in my idea of things it would be an addition to the pleasures of society to know, that when the health of the army goes round, a few drops, from every gla.s.s becomes theirs. How often have I heard an emphatical wish, almost accompanied by a tear, "Oh, that our poor fellows in the field had some of this!" Why then need we suffer under a fruitless sympathy, when there is a way to enjoy both the wish and the entertainment at once.
But the great national policy of putting a duty upon imports is, that it either keeps the foreign trade in our own hands, or draws something for the defence of the country from every foreigner who partic.i.p.ates in it with us.
Thus much for the first half of the taxes, and as each state will best devise means to raise the other half, I shall confine my remarks to the resources of this state.
The quota, then, of this state, of one million and sixty thousand pounds, will be one hundred and thirty-three thousand two hundred and fifty pounds, the half of which is sixty-six thousand six hundred and twenty-five pounds; and supposing one fourth part of Pennsylvania inhabited, then a tax of one bushel of wheat on every twenty acres of land, one with another, would produce the sum, and all the present taxes to cease. Whereas, the t.i.thes of the bishops and clergy in England, exclusive of the taxes, are upwards of half a bushel of wheat on every single acre of land, good and bad, throughout the nation.
In the former part of this paper, I mentioned the militia fines, but reserved speaking of the matter, which I shall now do. The ground I shall put it upon is, that two millions sterling a year will support a sufficient army, and all the expenses of war and government, without having recourse to the inconvenient method of continually calling men from their employments, which, of all others, is the most expensive and the least substantial. I consider the revenues created by taxes as the first and princ.i.p.al thing, and fines only as secondary and accidental things. It was not the intention of the militia law to apply the fines to anything else but the support of the militia, neither do they produce any revenue to the state, yet these fines amount to more than all the taxes: for taking the muster-roll to be sixty thousand men, the fine on forty thousand who may not attend, will be sixty thousand pounds sterling, and those who muster, will give up a portion of time equal to half that sum, and if the eight cla.s.ses should be called within the year, and one third turn out, the fine on the remaining forty thousand would amount to seventy-two millions of dollars, besides the fifteen shillings on every hundred pounds of property, and the charge of seven and a half per cent. for collecting, in certain instances which, on the whole, would be upwards of two hundred and fifty thousand pounds sterling.
Now if those very fines disable the country from raising a sufficient revenue without producing an equivalent advantage, would it not be for the ease and interest of all parties to increase the revenue, in the manner I have proposed, or any better, if a better can be devised, and cease the operation of the fines? I would still keep the militia as an organized body of men, and should there be a real necessity to call them forth, pay them out of the proper revenues of the state, and increase the taxes a third or fourth per cent. on those who do not attend. My limits will not allow me to go further into this matter, which I shall therefore close with this remark; that fines are, of all modes of revenue, the most unsuited to the minds of a free country. When a man pays a tax, he knows that the public necessity requires it, and therefore feels a pride in discharging his duty; but a fine seems an atonement for neglect of duty, and of consequence is paid with discredit, and frequently levied with severity.
I have now only one subject more to speak of, with which I shall conclude, which is, the resolve of Congress of the 18th of March last, for taking up and funding the present currency at forty for one, and issuing new money in its stead.
Every one knows that I am not the flatterer of Congress, but in this instance they are right; and if that measure is supported, the currency will acquire a value, which, without it, it will not. But this is not all: it will give relief to the finances until such time as they can be properly arranged, and save the country from being immediately doubled taxed under the present mode. In short, support that measure, and it will support you.
I have now waded through a tedious course of difficult business, and over an untrodden path. The subject, on every point in which it could be viewed, was entangled with perplexities, and enveloped in obscurity, yet such are the resources of America, that she wants nothing but system to secure success.
COMMON SENSE.
PHILADELPHIA, Oct. 4, 1780.
THE CRISIS X. ON THE KING OF ENGLAND"S SPEECH.
OF all the innocent pa.s.sions which actuate the human mind there is none more universally prevalent than curiosity. It reaches all mankind, and in matters which concern us, or concern us not, it alike provokes in us a desire to know them.
Although the situation of America, superior to every effort to enslave her, and daily rising to importance and opulence, has placed her above the region of anxiety, it has still left her within the circle of curiosity; and her fancy to see the speech of a man who had proudly threatened to bring her to his feet, was visibly marked with that tranquil confidence which cared nothing about its contents. It was inquired after with a smile, read with a laugh, and dismissed with disdain.
But, as justice is due, even to an enemy, it is right to say, that the speech is as well managed as the embarra.s.sed condition of their affairs could well admit of; and though hardly a line of it is true, except the mournful story of Cornwallis, it may serve to amuse the deluded commons and people of England, for whom it was calculated.
"The war," says the speech, "is still unhappily prolonged by that restless ambition which first excited our enemies to commence it, and which still continues to disappoint my earnest wishes and diligent exertions to restore the public tranquillity."
How easy it is to abuse truth and language, when men, by habitual wickedness, have learned to set justice at defiance. That the very man who began the war, who with the most sullen insolence refused to answer, and even to hear the humblest of all pet.i.tions, who has encouraged his officers and his army in the most savage cruelties, and the most scandalous plunderings, who has stirred up the Indians on one side, and the negroes on the other, and invoked every aid of h.e.l.l in his behalf, should now, with an affected air of pity, turn the tables from himself, and charge to another the wickedness that is his own, can only be equalled by the baseness of the heart that spoke it.
To be n.o.bly wrong is more manly than to be meanly right, is an expression I once used on a former occasion, and it is equally applicable now. We feel something like respect for consistency even in error. We lament the virtue that is debauched into a vice, but the vice that affects a virtue becomes the more detestable: and amongst the various a.s.sumptions of character, which hypocrisy has taught, and men have practised, there is none that raises a higher relish of disgust, than to see disappointed inveteracy twisting itself, by the most visible falsehoods, into an appearance of piety which it has no pretensions to.
"But I should not," continues the speech, "answer the trust committed to the sovereign of a free people, nor make a suitable return to my subjects for their constant, zealous, and affectionate attachment to my person, family and government, if I consented to sacrifice, either to my own desire of peace, or to their temporary ease and relief, those essential rights and permanent interests, upon the maintenance and preservation of which, the future strength and security of this country must princ.i.p.ally depend."
That the man whose ignorance and obstinacy first involved and still continues the nation in the most hopeless and expensive of all wars, should now meanly flatter them with the name of a free people, and make a merit of his crime, under the disguise of their essential rights and permanent interests, is something which disgraces even the character of perverseness. Is he afraid they will send him to Hanover, or what does he fear? Why is the sycophant thus added to the hypocrite, and the man who pretends to govern, sunk into the humble and submissive memorialist?
What those essential rights and permanent interests are, on which the future strength and security of England must princ.i.p.ally depend, are not so much as alluded to. They are words which impress nothing but the ear, and are calculated only for the sound.
But if they have any reference to America, then do they amount to the disgraceful confession, that England, who once a.s.sumed to be her protectress, has now become her dependant. The British king and ministry are constantly holding up the vast importance which America is of to England, in order to allure the nation to carry on the war: now, whatever ground there is for this idea, it ought to have operated as a reason for not beginning it; and, therefore, they support their present measures to their own disgrace, because the arguments which they now use, are a direct reflection on their former policy.
"The favorable appearance of affairs," continues the speech, "in the East Indies, and the safe arrival of the numerous commercial fleets of my kingdom, must have given you satisfaction."
That things are not quite so bad every where as in America may be some cause of consolation, but can be none for triumph. One broken leg is better than two, but still it is not a source of joy: and let the appearance of affairs in the East Indies be ever so favorable, they are nevertheless worse than at first, without a prospect of their ever being better. But the mournful story of Cornwallis was yet to be told, and it was necessary to give it the softest introduction possible.
"But in the course of this year," continues the speech, "my a.s.siduous endeavors to guard the extensive dominions of my crown have not been attended with success equal to the justice and uprightness of my views."--What justice and uprightness there was in beginning a war with America, the world will judge of, and the unequalled barbarity with which it has been conducted, is not to be worn from the memory by the cant of snivelling hypocrisy.
"And it is with great concern that I inform you that the events of war have been very unfortunate to my arms in Virginia, having ended in the loss of my forces in that province."--And our great concern is that they are not all served in the same manner.
"No endeavors have been wanted on my part," says the speech, "to extinguish that spirit of rebellion which our enemies have found means to foment and maintain in the colonies; and to restore to my deluded subjects in America that happy and prosperous condition which they formerly derived from a due obedience to the laws."
The expression of deluded subjects is become so hacknied and contemptible, and the more so when we see them making prisoners of whole armies at a time, that the pride of not being laughed at would induce a man of common sense to leave it off. But the most offensive falsehood in the paragraph is the attributing the prosperity of America to a wrong cause. It was the unremitted industry of the settlers and their descendants, the hard labor and toil of persevering fort.i.tude, that were the true causes of the prosperity of America. The former tyranny of England served to people it, and the virtue of the adventurers to improve it. Ask the man, who, with his axe, has cleared a way in the wilderness, and now possesses an estate, what made him rich, and he will tell you the labor of his hands, the sweat of his brow, and the blessing of heaven. Let Britain but leave America to herself and she asks no more. She has risen into greatness without the knowledge and against the will of England, and has a right to the unmolested enjoyment of her own created wealth.
"I will order," says the speech, "the estimates of the ensuing year to be laid before you. I rely on your wisdom and public spirit for such supplies as the circ.u.mstances of our affairs shall be found to require.
Among the many ill consequences which attend the continuation of the present war, I most sincerely regret the additional burdens which it must unavoidably bring upon my faithful subjects."
It is strange that a nation must run through such a labyrinth of trouble, and expend such a ma.s.s of wealth to gain the wisdom which an hour"s reflection might have taught. The final superiority of America over every attempt that an island might make to conquer her, was as naturally marked in the const.i.tution of things, as the future ability of a giant over a dwarf is delineated in his features while an infant.
How far providence, to accomplish purposes which no human wisdom could foresee, permitted such extraordinary errors, is still a secret in the womb of time, and must remain so till futurity shall give it birth.
"In the prosecution of this great and important contest," says the speech, "in which we are engaged, I retain a firm confidence in the protection of divine providence, and a perfect conviction in the justice of my cause, and I have no doubt, but, that by the concurrence and support of my Parliament, by the valour of my fleets and armies, and by a vigorous, animated, and united exertion of the faculties and resources of my people, I shall be enabled to restore the blessings of a safe and honorable peace to all my dominions."
The King of England is one of the readiest believers in the world. In the beginning of the contest he pa.s.sed an act to put America out of the protection of the crown of England, and though providence, for seven years together, has put him out of her protection, still the man has no doubt. Like Pharaoh on the edge of the Red Sea, he sees not the plunge he is making, and precipitately drives across the flood that is closing over his head.