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bution for the current year, should be calculated on the net revenue of the year expired.

ing

The net revenue is the gross income of a person, deduct

1. Rent of every description, whether paid for land, houses, or other property.

2. Wages, hire, and insurance, of every description, paid in the prosecution of business.

3. Interest of money borrowed.

4. The value of materials purchased, which constitute no part of permanent stock. This applies chiefly to manufacturers and tradesmen.

These deductions from the gross income, mostly form a part of the net revenue of some other person, which shows the propriety, and, together with a constant view to justice, forms, in equivocal cases, a test of the correctness, of the proceeding. It is obvious, that interest on a man's own capital and stock in trade, ought not to be deducted, because it does not constitute a part of the net revenue of any other person.

From the details just mentioned it also appears, that the tax can hardly be considered as appropriate for a grossly ignorant, and illiterate people, and that it is best calculated for one among whom, the rudiments at least of knowledge, and education, are most generally diffused.

The net revenue, however, is the more easily ascertained, the more simple the pursuit from which it is derived. With a day-labourer, for instance, it will consist merely in the deduction of house-rent, if any he pays, from the amount of wages earned, which amount it will not be difficult to ascertain, as the rate of wages is known, and as he will in general recollect, how many days he has been sick, or out of employ. A small farmer will easily recollect what quantity of produce he has sold, or how much money, on an average, he has taken every week at market; from which proceeds it will only be required to deduct rents, and wages paid to hired hands. Most tradesmen and manufacturers, in this country, even those whose business is not very extensive, are in the habit of keeping regular accounts. Those in a very small way, know at least how much they make by a pair of boots, of shoes, &c. There are very few men indeed, in the United States, so ignorant as not to have a pretty accurate idea how much they clear, as the term is, by their exertions.

The tax will have this further beneficial effect, to cause people to become regular in the management of their business, VOL. III. 2 K

and will be for them an additional stimulus to the acquisition of knowledge.

Sixthly. The collectors of this tax ought to be intelligent, respectable and popular persons. The justices of the peace, on a slight view of the subject, would seem to be the description of men, best calculated for the situation. On a judicious selection of collectors, and on their judicious conduct, the success of the tax would materially depend. They ought to be well instructed in their business: they should endeavour to render the tax popular, and know how to aid those, who may find some difficulty in forming their calculation.

Every district ought to have its collector general, to whom the collectors in townships, or counties, would be, in the first instance, responsible.

A difficulty might arise from produce unsold, or debts outstanding. If the former has any market price, it may be valued at that. If it has none, or is subject to spoil, it may left out of the account, and considered as forming part of the revenue of the year following. The outstanding debts may be valued.

In general it may be presumed, that every man in this country, liable to the tax, will be able in the month of February to ascertain, with sufficient accuracy, his good or bad success during the year expired, so as to declare upon oath what sum his net revenue, according to his best knowledge and belief, has not exceeded. It may even be depended upon, that as long as the tax is moderate-which from its great productiveness it may always be-the majority of the people will rather be disposed to overrate, than to underrate their revenue. Conscientiousness will be aided by pride; by the wish not to make a shabby appearance on the collector's book.

The declaration being made, and the amount of the contribution for the year ascertained, it may rest with the person, either to pay it at once, or by degrees, within six months after the declaration. The collectors, in this respect, must study to accommodate the contributors; and give them every facility; but rigorously enforce payment, within the period fixed by

law.

Each collector ought to keep a book, alphabetically ar ranged, and ruled, in which the name of every contributor, the sum declared, and the amount of tax paid, should be entered in separate columns. The books should be so contrived as to require being renewed only every five, or ten years. These revenue books would be, in some measure, records of people's good, or bad success in life, and afford additional

IV

excitements to prudence and industry. At elections no person ought to be suffered to vote, whose name was not in the book of the collector.

The business of the first year would, evidently, be the most difficult. The tax being once systematized; the declarations once made, and recorded, people whose pursuits are of a steadily productive character, would not readily declare a less revenue afterwards, than they did at first, unless there could be shown a good cause for it. The declarations of one neighbour, one man of the same profession-would prove, in some degree, a check on the declarations of the rest. A number of causes would combine in support of good faith!

The yearly declarations, upon oath, of the amount of individual revenue throughout the empire, would be an invaluable document, in the hands of the general government, and form a more solid basis, than any government has yet been possessed of, on which to found extensive political operations.

After the tax was once organized, and its practicability, and efficiency established by experience, we do not see any good reason why this system, as exclusive of all other taxes except duties on imports, might not be incorporated with the constitution itself. The provision, now contained in this instrument, respecting the apportionment of direct taxes, had evidently for its object, to secure a greater degree of justice in the distribution of the public burthens, which, it was apprehended, might, without this provision, be infringed, owing to the vast difference, in the value and productiveness, of lands in different parts of the Union. The proposed system of taxation is, therefore, congenial with the spirit of our constitution. Seventhly. We must mention, that in our opinion, a clear and precise Annual Report to the people, giving an account of the state of the Union; of the things actually done by the gov ernment during the year, for the well-being of all; of the measures in a train of execution, and contemplated-should precede the legislative annunciation of the per centage on individual revenue, required in payment of the Union Tax, for the wants of the year ensuing. This Report, if the thing could be accomplished, at an expense not excessive, should be neatly printed, bound, and transmitted to all the collectors, with directions to deliver a copy gratis, to every one generally, when he made his declaration, or to every one, at least, whose declared revenue should not exceed a certain sum. We need not dwell on the tendency of this measure, with regard to government, as well as to the people. The former would sometimes ask themselves-what shall we have to say in the Report?

The latter, particularly the poorer description, would receive something tangible, in return for this contribution; something to be taken home; to be read and talked of;-something to illustrate the Catechism. We have already said, that individual self-love should always have an opportunity of identifying itself

with national honour!

Such are our general ideas, concerning this tax, which, however, might be modified in their application. We are perfectly sensible that they have a visionary complexion. Our constitution itself bore that complexion, particularly in Europe, when it was first framed, and promulgated. We have reasoned from immutable principles, the correctness of which cannot be questioned. We have endeavoured to reason clearly. We are not aware that the plan of taxation suggested is so much at variance with the imperfections of human nature, as to render hopeless, in this country, the attempt to put it in practice, if judiciously made, by a popular administration. We are convinced that the difficulties attending it, though considerable, perhaps, at first, would diminish every year; and we cannot help being honestly, and deliberately of opinion, that the solidity and future splendor of our federal edi fice, would be best secured by the adoption of the proposed system.

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Constance de Castile, a Poem in ten Cantos. By William Sotheby.

THE author of Constance de Castile has, we suppose, long since overcome the maiden diffidence, of a first appearance on the public stage. The flutter and anxiety of spirits, the hopes and fears inevitably incident to a season so important, have subsided into the calm of conviction and confidence. Although this timidity may no longer be felt, there are nevertheless appropriate cares and apprehensions, which he is still destined to encounter, and these result from the success that attended his début. The public now look towards him with enlarged expectations, justified by his former efforts, and will hardly be disposed to treat him with that indulgent lenity, which is sometimes extended to mediocrity of talents. He has already taught them to anticipate something more;something decidedly and positively good. Critics likewise are inclined to be severe in proportion to the celebrity of the subject they handle, and although their opinions are not endued with oracular infallibility, they have a formidable claim to being heard. Whether a pledge once given to the public, of what they are fairly intitled to expect afterwards, does not cost an author, who has tasted the sweets of admiration, as much anxiety for its redemption, and as much pain and apprehension, as a first appearance excites, is a point which. we shall not presume to investigate. It must rest in most instances in speculation merely, for how very few on this subject can speak from personal knowledge! Campbell, Southey, Scott, and Sotheby are judges of these "high matters."

The latter gentleman by his translation of Virgil's Georgics, first presented himself as a candidate for public favour. Dryden, who had once won the palm, and continued to enjoy it, was never able, from the peculiarity of his destiny, to bring his undivided forces to the field. His mind was rich with the lore of ancient and modern time, his judgment solid and sagacious; his fancy vigorous, excursive and alert. Master of a boundless and ever varying melody, he wanted, notwithstanding all these advantages, the sensibility of a poet. While, moreover, the Muse solicited his company and conversation, and was ever ready to await those moments of leisure he could devote to her interviews, Poverty stood scowling impatiently at the door, and disturbed the conference. From this ghastly and teazing intruder, we understand Mr. Sotheby is

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