Customs; from duties on distilled spirits, carriages, snuff, refined sugar, auctions, stamped paper, goods, wares, and merchandise manufactured within the United States, household furniture, gold and silver watches, and postage of letters; from moneys arising from the sale of public lands, and from fees on letters patent. The following are the duties paid at the custom-house for some of the principal articles of importation :-7 per cent. on dying drugs, jewellery, and watchwork; 15 per cent. on hempen cloth, and on all articles manufac tured from iron, tin, brass, and lead--on buttons, buckles, china, earthen-ware, and glass, except window-glass; 25 per cent. on cotton and woollen goods, and cotton twist; 30 per cent. on carriages, lea ther, and leather manufactures, &c.

The average annual produce of the Customs, between 1801 and 1810, both inclusive, was about 12 millions dollars. In the year 1814, the customs amounted only to four millions; and, in the year 1815, the first year after the war, rose to 37 millions. From 1789 to 1814, the customs have constituted 65 per cent. of the American revenues; loans 26 per cent.; and all other branches 8 to 9 per cent. They collect their customs at about 4 per cent.; the English expense of collection is 67. 2s. 6d. per cent.

The duty upon spirits is extremely trifling to the consumernot a penny per gallon. The number of distilleries is about 15,000. The licenses produce a very inconsiderable sum. The tax laid upon carriages in 1814, varied from fifty dollars to one doliar, according to the value of the machine. In the year 1801, there were more than fifteen thousand carriages of different descriptions paying duty. The furniture tax seems to have been a very singular species of tax, laid on during the last war. It was an ad valorem duty upon all the furniture in any man's possession, the value of which exceeded 600 dollars. Furniture cannot be estimated without domiciliary visits-nor domiciliary visits allowed without tyranny and vexation. An information laid against a new arm-chair, or a clandestine side-board-a search-warrant, and a conviction consequent upon it-have much more the appearance of English than American liberty. The license for a watch, too, is purely English. A truly free Englishman walks out covered with licenses. It is impossible to convict him. He has paid a guinea for his powdered head-a guinea for the coat of arms upon his seals-a three-guinea license for the gun he carries upon his shoulder to shoot game; and is so fortified with permits and official sanctions, that the most eagle-eyed informer cannot obtain the most trifling advantage over him.

America has borrowed, between 1791 and 1815, one hundred and seven millions of dollars, of which forty-nine millions were borrowed in 1813 and 1814. The internal revenue in the year 1815 amounted

to eight millions dollars; the gross revenue of the same year, including the loan, to fifty-one millions dollars.

Army.-During the late war with Great Britain, Congress authorized the raising of 62,000 men for the armies of the United Statesthough the actual number raised, never amounted to half that force. In February, 1815, the army of the United States did not amount to more than 32,000 men; in January, 1814, to 23,000. The recruiting service, as may be easily conceived, where the wages of labour are so high, goes on very slowly in America. The military peace establishment was fixed in 1815 at 10,000 men. The Americans are fortunately exempt from the insanity of garrisoning little rocks and islands all over the world; nor would they lavish millions upon the ignoble end of the Spanish Peninsula-the most useless and extravagant possession with which any European power was ever afflicted.

In 1812, any recruit honourably discharged from the service, was allowed three months' pay, and 160 acres of land. In 1814, every non-commissioned officer, musician and private, who enlisted and was afterwards honourably discharged, was allowed, upon such discharge, 320 acres. The enlistment was for five years, or during the war. The widow, child, or parent of any person enlisted, who was killed or died in the service of the United States, was entitled to receive the same bounty in land.

Every free white male, between 18 and 45, is liable to be called out in the militia, which is stated, in official papers, to amount to 748,000 persons.

Navy. On the 8th of June, 1785, the Americans had only one vessel of war, the Alliance; and as that was thought to be too expensive, it was sold! The attacks of the Barbary powers, first roused them to form a navy; which, in 1797, amounted to three frigates. In 1814, besides a great increase of frigates, four seventyfours were ordered to be built. In 1816, in consequence of some brilliant actions of their frigates, the naval service had become very popular throughout the United States. One million of dollars were appropriated annually, for eight years, to the gradual increase of the navy; 9 seventy-foursa and 12 forty-four gun ships were ordered to be built. Vacant and unappropriated lands belonging to the United States, fit to produce oak and cedar, were to be selected for the use of the navy. The peace establishment of the marine corps was increased, and six navy yards were established. We were surprised to find Dr. Seybert complaining of a want of ship timber in America. Many persons (he says) be'lieve that our stock of live oak is very considerable; but, upon good 'authority we have been told, in 1801, that supplies of live oak

a The American 74 gun ships are as big as our first rates, and their frigates nearly as big as ships of the line.

'from Georgia will be obtained with great difficulty, and that the 'larger pieces are very scarce.' In treating of naval affairs, Dr. Seybert, with a very different purpose in view, pays the following involuntary tribute to the activity and effect of our late naval warfare against the Americans.

For a long time the majority of the people of the United States was opposed to an extensive and permanent Naval establishment; and 'the force authorized by the Legislature, until very lately, was in'tended for temporary purposes. A Navy was considered to be be'yond the financial means of our country; and it was supposed the 'people would not submit to be taxed for its support. Our brilliant ་ success in the late war, has changed the public sentiment on this sub'ject: many persons who formerly opposed the Navy, now consider 'it as an essential means for our defence. The late transactions on 'the borders of the Chesapeak Bay, cannot be forgotten; the extent of 'that immense estuary enabled the enemy to sail triumphant into the 'interior of the United States. For hundreds of miles along the shores ' of that great Bay, our people were insulted; our towns were ravaged and destroyed; a considerable population was teazed and irritated; depredations were hourly committed by an enemy who could 'penetrate into the bosom of the country, without our being able to 'molest him whilst he kept on the water. By the time a sufficient 'force was collected, to check his operations in one situation, his ships had already transported him to another, which was feeble, and offer'ed a booty to him. An army could make no resistance to this mode of warfare; the people were annoyed; and they suffered in the field only to be satisfied of their inability to check those who had the do'minion upon our waters. The inhabitants who were in the immediate vicinity, were not alone affected by the enemy; his operations ex'tended their influence to our great towns on the Atlantic coast; do'mestic intercourse and internal commerce were interrupted, whilst 'that with foreign nations was, in some instances, entirely suspended. The Treasury documents for 1814, exhibit the phenomenon of the State of Pennsylvania not being returned in the list of the exporting 'States. We were not only deprived of revenue, but our expenditures were very much augmented. It is probable the amount of the expenditures incurred on the borders of the Chesapeak, would have 'been adequate to provide naval means for the defence of those wa'ters: the people might then have remained at home, secure from de'predation in the pursuit of their tranquil occupations. The expenses of the Government as well as of individuals, were very much aug'mented for every species of transportation. Every thing had to be 'conveyed by land carriage. Our communication with the ocean was 'cut off. One thousand dollars were paid for the transportation of ' each of the thirty-two pounder cannon from Washington city to Lake 'Ontario, for the public service. Our roads became almost impassable 'from the heavy loads which were carried over them. These facts 'should induce us, in times of tranquillity, to provide for the national

defence, and execute such internal improvements as cannot be effect'ed during the agitations of war.' p. 679.

Expenditure. The President of the United States receives about 6000l. a year; the Vice-President about 6001.; the deputies to Congress have 8 dollars per day, and 8 dollars for every 20 miles of journey. The First Clerk of the House of Representatives receives about 750l. per annum; the Secretary of State, 12007.; the Postmaster General, 7501.; the Chief Justice of the United States, 1000l.; a Minister Plenipotentiary, 22001. per annum. There are, doubtless, reasons why there should be two noblemen appointed in this country as Postmasters General, with enormous salaries, neither of whom know a twopenny post letter from a general one, and where further retrenchments are stated to be impossible. This is clearly a case to which that impossibility extends. But these are matters where a prostration of understanding is called for; and good subjects are not to reason, but to pay. If, however, we were ever to indulge in the Saxon practice of looking into our own affairs, some important documents might be derived from these American salaries. Jonathan, for instance, sees no reason why the first clerk of his House of Commons should derive emoluments from his situation to the amount of 6000 or 7000l. per annum; but Jonathan is vulgar, and arithmetical. The total expenditure of the United States varied, between 1799 and 1811, both inclusive, from 11 to 17 millions dollars. From 1812 to 1814, both inclusive, and all these years of war with this country, the expenditore was consecutively 22, 29, and 38 millions dollars. The total expenditure of the United States, for 14 years, from 1791 to 1814, was 333 millions dollars; of which, in the three last years of war with this country, from 1812 to 1814, there were expended 100 millions of dollars, of which only 35 were supplied by revenue, the rest by loans and government paper. The sum total received by the American Treasury from the 3d of March, 1789, to the 31st of March, 1816, is 354 millions dollars; of which 107 millions have been raised by loan, and 222 millions by the customs and tonnage.

So that, exclusive of the revenue derived from loans, 222 parts out of 247 of the American revenue, have been derived from foreign commerce. In the mind of any sensible American, this consideration ought to prevail over the few splendid actions of their half-dozen frigates, which must, in a continued war, have been, with all their bravery and activity, swept from the face of the ocean by the superior force and equal bravery of the English. It would be the height of madness in America to run into another naval war with this country, if it could be averted by any other means than a sacrifice of proper dignity and character. They have, comparatively, no land revenue; and, in spite of the Franklin and Guerrière, though lined with cedar and mounted with brass cannon, they must soon be reduced to the same state which has been described

by Dr. Seybert, and from which they were so opportunely extrica ted by the treaty of Ghent. David Porter, and Stephen Decatur, are very brave men; but they will prove an unspeakable misfortune to their country, if they inflame Jonathan into a love of naval glory, and inspire him with any other love of war than that which is founded upon a determination not to submit to serious insult and injury.

We can inform Jonathan what are the inevitable consequences of being too fond of glory;-TAXES upon every article which enters into the mouth, or covers the back, or is placed under the foot -taxes upon every thing which it is pleasant to see, hear, feel, smell, or taste-taxes upon warmth, light, and locomotion-taxes on every thing on earth, and the waters under the earth-on every thing that comes from abroad, or is grown at home-taxes on the raw material-taxes on every fresh value that is added to it by the industry of man-taxes on the sauce which pampers man's appetite, and the drug that restores him to health-on the ermine which decorates the judge, and the rope which hangs the criminal-on the poor man's salt, and the rich man's spice on the brass nails of the coffin, and the ribands of the bride-at bed or board, couchant or levant, we must pay :-The schoolboy whips his taxed top-the beardless youth manages his taxed horse, with a taxed bridle on a taxed road :—and the dying Englishman pouring his medicine, which has paid 7 per cent. into a spoon that has paid 15 per cent.-flings himself back upon his chintz-bed which has paid

per cent.-makes his will on an eight pound stamp, and expires in the arms of an apothecary who has paid a license of a hundred pounds for the privilege of putting him to death. His whole property is then immediately taxed from 2 to 10 per cent. Besides the probate, large fees are demanded for burying him in the chancel; his virtues are handed down to posterity on taxed marble; and he is then gathered to his fathers,—to be taxed no more. In addition to all this, the habit of dealing with large sums will make the Government avaricious and profuse: and the system itself will infallibly generate the base vermin of spies and informers, and a still more pestilent race of political tools and retainers of the meanest and most odious description: while the prodigious patronage which the collecting of this splendid revenue will throw into the hands of Government, will invest it with so vast an influence, and hold out such means and temptations to corruption, as all the virtue and public spirit, even of republicans, will be unable to resist.

Every wise Jonathan should remember this, when he sees the rabble huzzaing at the heels of the truly respectable Decatur, or inflaming the vanity of that still more popular leader, whose justification has lowered the character of his Government with all the civilized nations of the world.