damental principles, in a few pertinent questions || liest opportunity to correct it. In the mean time, if Mr. Tucker, or his friend, shall be disposed to offer any thing in elucidation of this affair, we shall very cheerfully give it publicity. We are at a loss to know which to admire most in our neighbours, their liberality or talent at compliment; but we are desirous to thank them for both. Indeed, with all our vanity, we did not look for such a compliment as is paid us in their paper of the 23d inst. in a reply to a correspondent. They say, "the remarks of W. would benefit, by bringing into NOTICE, those whom he cen sures," &c. It is a damage, instead of a benefit to some persons to be too much noticed. and answers, that persons of the most moderate capacity may sufficiently comprehend them in a week. In the second part is exhibited a practical view of foreign and domestic, individual and company accounts, comprising several sets of books in shipping, commission, and retail business, so judiciously and simply arranged, that were merchants generally to adopt the plan, I am confident they would save themselves much time and trouble in settling accounts and balancing books. Indeed, by this plan, I am convinced the result of a year's work in the most extensive business might be traced and brought into view, and profit or loss shown in an hour by any qualified person. Therefore, merchants generally, and more particularly youth, should not neglect to procure co. pies. They will find the work really valuable, and not a mere catch penny production. Besides, Mr. Hands showed me specimens of commercial tables which he also proposes publishing-reRevenue Office, Aug. 24, 1816. Sin, To guard against misapprehensions that ducing sterling to currency-exchange on London, may arise, in regard to the descriptions of money Amsterdam, Bremen, Hamburgh, France, &c.-ad-demandable for the internal duties and direct tax, vances on goods in British sterling, &c.-weights and measures-interest, &c.-forming, together, an invaluable book, and such a one as should be in the possession of every man of business. The author communicated to me his intention to offer the whole for publication, by subscription; and that he was about to visit Philadelphia, New-York, &c. for the purpose of affording to his fellow citizens an opportunity of bestowing upon his labours that extensive patronage which I humbly conceive them eminently entitled to, and which I feel a secret conviction he will not solicit in vain. An Old Merchant. H. ST. G. TUCKER. PUBLIC DOCUMENTS. [CIRCULAR TO COLLECTORS OF THE REVENUE.] Treasury Department, it is considered proper to advise you that the revenue will not be collected in coin on the first of October next, unless an arrangement shall be effected with the State banks to supply the commanity with the necessary medium, and that due notice will be given of such an arrangement, if made. Yours, respectfully, SAMUEL H. SMITH, Commissioner of the revenue. Treasury Department, August 22, 1816. Notice is hereby given, that funds have been assigned for the payment of such Treasury Notes, and the interest thereon, as became due at the loan-office in the city of Now-York, in the State of New-York, at the times hereinafter specified. that is to say, 1. The treasury notes which became due as aforesaid, at any time during the year 1814, It was not until the 22d inst. that we had even to be paid on the first day of: October next. heard that the remarks on this gentleman, con- 2. The treasury notes which became due as aforesaid, in the month of January, Februa tained in our paper of the 22d July, (see p. 352) ry, March, April, May, and June, 1815, to be had been noticed; when a friend stated to us paid on the first day of November next. that he had seen a communication in the RICHAnd the treasury notes, respectively, will acMOND ENQUIRER, contradicting it: nor could we cordingly be paid upon the application of the obtain that paper until yesterday. It is not our holders thereof, respectively, at the said loan-office in the city of New-York, on the days respectwish to attack or injure the character of any man, ively above specified; after which days, respectat the expense of truth; and we should do vio-ively, interest will cease to be payable on the said lence to our own feelings, were we to omit to treasury notes, respectively. correct any error into which we may have fallen. But the very respectable authority from whom we derived our information left no room to doubt its correctness. We have not yet had an opportunity to see our author: when we do, the -necessary inquiry will be made; and if any mistake should have occurred, we shall use the ear And notice is hereby further given and repeated, that funds have been assigned for the payment of such treasury notes, and the interest thereon, as have become due, or shall become due, at the loan-office in the city of Philadelphia, in the State of Pennsylvania, as follows: that is to say, 1. The treasury notes which have heretofore become due, as last aforesaid, to be paid forthwith; interest on the said notes having You will perceive, therefore, sir, that if there ceased to be payable. shall, at any time, be an attempt to enforce a dis2. The treasury notes which shall hereafter be-crimination between British and American vescome due, as last aforesaid, to be paid on the || sels, disadvantageous to the former, & contrary to day and days when they shall, respectively, the stipulations of the commercial convention the become due; after which days, respectively, party aggrieved will have an adequate remedy in interest will cease to be payable on the said that case, as in every other case of an injury inflicttreasury notes, respectively. ed by abreach of our laws, upon an appeal to the juAnd the said treasury notes due and becoming dicial authority of the country. But however desidue at Philadelphia, as aforesaid, will accord-rable it always must be to facilitate a faithful exe ingly be paid, upon the application of the hold-cution of the convention, I must add (after having ers thereof, respectively, at the said loan-office, submitted your communication to the president) in the city of Philadelphia, at the time aforesaid.that it does not lie within the duties or powers of The Commissioners of Loans in the several this department to regulate or controul the conStates are requested to make this Notice gene-duct of the state authorities. rally known by all the means in their power; and I have the honor to be, &c. the printers authorized to publish the laws of the United States, will be pleased to insert it in their respective papers. A. J. DALLAS, From the New-York Gazette. As the information contained in the following letter is important, the British consul requests Messrs. Lang and Turner to give it a place in their commercial paper. || A. J. DALLAS. Copy of a letter from the honourable Rufus King to the Secretary of State. Washington, March 14, 1806. SIR,-I take the liberty to recall to your recol. lection the subject, which I formerly mentioned to you, of the annual publication of my name, connected with that of the Marquis La Fayette, as a public debtor. Treasury Department, 29th July, 1816. It is well known that the money in question Sir-I have the honor to acknowledge the re- did not come to my use, and was never even in ceipt of your letter, dated the 16th inst. stating my possession; that it was paid, pursuant to my that you have been informed by his Britannic ma jesty's consul at New-York, 'that a discrimination instruction, by the bankers of the United States, to the Marquis, in the autumn and winter after between British and American vessels, disadvan-his long and close confinement in the prison of tageous to the former, exists at that port in the Olmutz. The money which, after his imprisoncharges for pilotage, and the fees demanded by ment, had been granted by Congress for his rethe wardens, and at the health office, which ap- lief, and for this purpose had been placed under pears expressly contrary to the stipulations con- the direction of the American ministers at Paris tained in a clause of the second article of the late and London, was much diminished in abortive commercial convention.' plans to effect his deliverance from prison; and The convention to regulate the commerce be without the succor afforded under my direction, tween the territories of the United States and of after the Marquis's release from imprisonment, his Britannic majesty, and the act of congress con- he must have suffered from the want of the necerning the convention, constitute the law of thecessaries of a bare subsistence. A document in United States upon the subjects to which they re- the hand writing of, and signed by, the Marquis, 'late; and you are aware that instructions have expressive of his gratitude to the United States been issued from this department, to the collec-for the sums that had been advanced to him, untors of the customs to insure a faithful execution of the law in favor of British vessels arriving in the ports of the United States. der my direction, was filed by me with the accounting officers of the treasury, immediately af ter my return from the mission to England. Knowing the obligation we felt, and had always expressed, towards the Marquis La Fayette; knowing also that the President Washington had It may happen, however, that under the acts of the legislature of the state of New-York, a discri mination, for local purposes, such as you represent, may have been introduced prior to the rati-written to the Emperor of Germany, expressing the fication of the commercial convention, and may deep interest we took in whatever concerned the not have been since directly annulled or repealed Marquis, and interfering with his Majesty to proby the authority which introduced it. But in a cure his release: knowing, furthermore, that, afgeneral view of our system of jurisprudence, itter his release, he reached Hamburgh without has fallen within your observation, that the provisions of the state laws are virtually suspended, whenever they become inconsistent with the constitution, laws and treaties of the United States, and that every state court, as well as every federal court, and magistrate, must, in every litigated case, decide accordingly. It is understood, in-lars. deed, that in relation to the very subject of the discrimination to which you allude, and since the ratification of the commercial convention, a judicial decision has been pronounced in the city of New-York, upon the principle which has just been stated. money, and without ability to obtain it from any other quarter, I did not hesitate in directing our bankers to advance to the Marquis, from time to time, the sums necessary for his subsistence, while waiting at Hamburgh for a passage to America, such sums amounted in all to less that 5,000 dol Before I authorized this advance, I informed the Department of State that but little of the money granted by Congress remained unexpended, and that, as after his release I should probably be called on, and might be obliged to advance beyond its amount, 1 asked for instructions on " journals from filling their columns with details that are dry and tedious, however interesting in their results. It is these results, exhibited in condensed and general views, that it has, hence, now eminently become the duty of our public journals to exhibit, the subject. I repeated this communication, adding, that I had authorized, and should continue to authorize small advances, until I should be ordered to stop my hand. I construed the silence of the Department of State to be equivalent to the reference of the subject to my discretion, and accordingly desisted from making further ad- The views which it is intended now to present, vances in the following spring, when the Marquis, being all derived from official documents, may be instead of proceeding to the United States, re-entirely relied on, and will, it is hoped, be an anturned to France. tidote to various misapprehensions as well as misrepresentations that have appeared in the public prints. This office is now undertaken principally from one consideration. My own accounts were settled soon after my return home, and a balance that was due was paid to me. Why, then, should I, who owe the public nothing, be placed on the list of public debtors? Most of the internal revenues are in their opeI request you, Sir, to submit this matter to the ration substantially direct, that is, the individual President's consideration, in the expectation that who pays the tax bears himself the burthen, in you will receive his instruction to give the requi- stead of its being, as in the case of imported site direction to the proper officer of the Trea- goods, eventually borne by the consumer although sury Department, to close the pro forma account in the first place incurred by the importing meragainst my name, balancing the same by an equi- chant. Direct taxes, it is well known, have been valent charge against the Marquis La Fayette, the universally the most difficult to collect, owing to real debtor; or by any other proceeding which the expense of collecting them from so many pershall remove my name from the catalogue of pub-sons, and to their payment being in all cases comlic debtors, where I am persuaded the President pulsory, not depending, as in the case of articles will think it ought not to remain. of consumption, on the inclination of the individual purchasing them, who, moreover in many cases is unconscious of the tax he pays. Hence it has always been expected that the imposition of such taxes would involve the strongest appeal to the good sense as well as virtue of the community, and the liveliest solicitude has been entertained for the effects of their imposition strengthened by the impression made on the public mind by their original imposition during the adminstration of Mr. Adams. With great consideration, &c. Hon. James Monroe, Secretary of State. RUFUS KING. Copy of a letter from the Secretary of State to the Department of State, April 5, 1816. SIR, The President considers it proper that Mr. King should be released from the charge against him on the treasury books, of $4,895 9, The experiment has recently been made with a as money paid to the Marquis de La Fayette, dur- success beyond the most sanguine expectations. ing the period the former represented the United These taxes, though for a time very considerable States at London; and that the Marquis La Fay-in amount have been discharged with a promptiette should be charged with that amount: provided the vouchers of Mr. King to establish the payment to the Marquis, be satisfactory. I have the honour to be, &c. JAMES MONROE. Richard Harrison, Esq. Auditor of the Treasury. tude and cheerfulness that have evinced a gene ral willingness and ability to pay them. This alacrity has not been confined to the friends of the administration, but has been also, to their honor, displayed almost universally by their opponents. A people thus obedient to the laws, in the point in which their operation is the most sensibly felt claim our respect, if not our admiration. For let us always remember that they not only pay these taxes, but that they also laid them, that it was their will which gave them being, and that it is their will that continues them in existence. With this unjust charge, to disaprove it beyond a doubt, to vindicate the honor of an abused community, is the object of the subjoined statements and elucidations. From the National Intelligencer. INTERNAL REVENUE OF THE U. S. There are some facts, connected with the Inter-fact in view, the attempt recently made, to prove nal Revenue of the United States that do not that these taxes are reluctantly and tardily dis seem to be so generally known as their importance charged, calls for exposure. That where the merit that they should be. It is not, perhaps, ex- highest praise was merited, this severest reproach traordinary that these facts have not been detailed should be cast on the people, should excite not in the public prints, when we consider the numer-only indignation, but reprobation. To repel this ous and interesting topics that have engaged for a considerable time past the attention of Congress, and that the documents, printed by their order, during the last session alone, fill at least a dozen volumes. There certainly never has existed a go. vernment in which the fountains of knowledge have been so thoroughly opened, or from which a more abundant stream of light has constantly flowed for the information of the people. The only fear now, perhaps, is, lest the extent and va riety of this information, involved, as it necessarily often is, in the forms of office, may in some points obscure rather than enlighten the public mind by the various views presented of the same objects, or deter the conductors of our public In the second year of the late war, viz. on the 24th of July 1813, Congress passed acts imposing duties on carriages, stills, sales at auction, and on refined sugar, and on the 2d of August ensuing, passed acts imposing duties on retailers, and on various instruments of writing which were required to be stamped; all these duties to take effect on the 1st of January 1814. On the 22d of July, 1813, an act was passed directing an assessment to be made of the real estate and slaves in the United States, the operations un der which were not to commence until the first of rally commenced in the month of February, and February following: was, in most districts, accomplished within a peOn the 2d of August, 1813, an act was passedriod of 6 months. It is doubted whether the fiscal imposing a direct tax on the real estate and slaves, so assessed, of three millions of dollars. annals of any nation exhibit the performance of such a complicated operation within a shorter peOn the 24th of July, 1813, the office of Commis- riod, and is more memorable from the fact that sioner of the Revenue, on which the superintend- the only general assessment, ever before made in ence of the collection of the revenue was devolv-the United States, which was directed in the aded, was established. ministration of Mr. Adams, occupied several years. Before the system could be carried into effect it became necessary to organize one hundred and The collection of the tax of three millions was ninety-nine distinct districts in the United States, immediately consequent to the assessment. Of the by appointing in each a collector and principal whole amount, the states of New Jersey, Pennsylassessor and giving them their necessary instruc-vania, Virginia, South Carolina, Georgia, Ohio and tions, and by the appointment by these officers of Kentucky, assumed their respective quotas, and the requisite number of assistants. punctually, with the deduction of 15 per cent. aliowed by law, paid them. The aggregate of these quotas, amounted to 1,363,290 dollars, leaving to be collected from individuals the sum of 1,635,760 dollars. This organization was seasonably effected, and the collection of the Internal Duties went fully into effect on the appointed day. How far this system has succeeded the following results will show: I. View of the collection of the Direct Tax and ternal Duties for the year 1814. Of this last amount there was received in the In-year 1814 the sum of 1,258,549 dollars, of which there was paid to the treasurer $1,090,848 And the expenses of collection were 75,996 The Secretary of the Treasury had computed that, of these duties, there would accrue in the first year the amount of two millions. Instead of this amount there actually accrued above three millions two hundred thousand dollars. This aggregate sum was drawn from the following duties: From Stills Carriages $1,681,087 225,178 787,065 144,629 Sales at Auction Refined Sugar 11,670 Stamps 410,516 Interest and penalties 3,845 3,273,990 Refunded or remitted 11,793 The whole expenses of collection being 6 and a half per cent. on the amount paid into the treasury, and 6 per cent. on the amount received. Combining the direct tax and duties, the whole amount paid into the treasury during the year 1814, independently of the quotas of the assuming states, was 3,077,838 dollars, and the expenses of collection 224,987 dollars, being about 7 and a quarter per cent. On the 28th Nov. 1815, it appears that there remained to be collected 56,761 dollars, near one half which was due by Louisiana, in which the assessment was much protracted, from the difficulty of obtaining officers for the compensations allowed by law the balance consisted principally of taxes on non-resident property, for the payment of which a further time is allowed, than for Of this amount there was received by the Col-taxes on the property of individuals, and on prolectors during the year 1814, 2,083,218 dollars,perty purchased on behalf of the United States. the balance consisting principally of bonded duties | The whole of this balance has been since reduced not payable within the year. to an amount within 20,000 dollars, which will be discharged within the periods fixed by the law. View of the collection of the direct tax, and internal duties of 1815. In December, 1814, the duty on carriages was modified. A duty of 20 cents a gallon was laid on spirits distilled within the United States, to take effect on the 1st of February ensuing, in addition to the duty on stills, the duty on retailers augmented 50 per cent. and that on sales at auc tion, one hundred per cent. both augmentations to take effect on the 1st of February ensuing. On the 18th of January, 1815, a duty was imposed on household furniture, and gold and silver watches, and on various articles manufactured in the United States, the latter to take effect on the 18th April ensuing. In the same month a direct tax of six millions of dollars was laid on the United States, exclusive of the District of Columbia, on which, in the ensuing month, a direct tax of 19,998 dollars was laid. The whole expenses of collection $148,991 Being 7 per centum on the amount paid into the Under this act a new assessment was made Treasury, and about 7 per centum on the amount throughout the United States, on principles, in received. some respects, different from those by which the The assessment of real estate and slaves gene- Il preceding assessment had been regulated, and And the expenses of collec- Total paid into the treasury 48,042 804,039 Leaving to be accounted for at the 4,051,587 The whole expenses of collection being less than 6 per cent. on the amount paid into the trea particularly in regard to an entirely new feature, In this year (1815) the aggregate in-. Combining the direct tax and duties the whole amount paid into the treasury during the year 1815, independently of the quotas of the assuming states, was 5,232,621 dollars of which the expenses of collection were 326,624 dollars, being less than 6 and a quarter per cent. At the late session of Congress an essential modification was effected of the existing internal duties, and the direct tax was reduced from six to three millions of dollars. Of the effect of this modification, the following estimate may be made : Reduction of direct tax, 3,010,000 $6,300,000 of duty on retailers, Abolition of duty on spirits, 300,000 2,500,000 7,478,000 on various manufactures, 1,500,000 220,000 7,531,000 Of this amount there was received by lows: Direct Tax, 6,931,000 The remaining taxes may be estimated as fol Duty on Carriages, Retailers 3,000,000 200,000 700,000 III.-View of the collection of the direct tax and internal duties since the 31st of December, 1815. The accounts, as yet rendered by the collect. ors, do not furnish the requisite materials for a statement of the amount of the accruing internal duties during the present year. There appears, however, to have been received by the collectors, from this source, 3,800,000 dollars, which exceeds by 1,300,000 dollars, the balance outstanding on the 31st of December, 1816. If this balance be deducted from 3,300,000 dollars, which may be estimated as the probable amount of accruing duties during this year to the present time, there will remain 2,000,000 dollars, for the whole amount that has accrued and has not been paid, which principally consists of bonded duties not yet payable. Of the direct tax, there appears to have been received by the collectors during the present year, the sum of 3,070,000 dollars, which, taken from the amount outstanding the 31st December, 1815, leaves the sum of 981,587 dollars, to be yet col. lected, which is in a state of rapid collection. The expenses of collection will be this year rather less than those incurred in the year 1813, |