10 TRAVELS IN THE CONFEDERATION 



raged with unusual severity along the coast of North 

 America, and was accompanied by several earth- 

 quakes,* plainly felt both at Philadelphia and New 

 York. 



On this road I heard much complaining over the 

 burden of the taxes under the new form of government. 

 But if these are high they are not imposed arbitrarily. 

 Not the quantity of the land but its condition, quality, 

 cultivation, and productiveness, with the number of 

 cattle kept, make the standard for the impost. In every 

 Township sworn men are appointed to value property 

 and lay taxes proportionally. The farmer, if he be- 

 lieves himself unjustly assessed, has the liberty of mak- 

 ing counter-representations. The system being what 

 it is, there is apparently an unequal distribution of the 

 tax, with regard to the quantity of land owned by one 

 or another. The men who fix the imposts (Assizers), 

 have nothing to do with taking them up ; for that pur- 

 pose Collectors are appointed, who are subject to 

 trouble and bad words enough before they can gather 

 the tax to deliver it to the Receivers for the County. 

 At present the clergy also must pay taxes, if they own 

 property in land, but the one-time custom has been 

 given over of taking a percentage of their incomes, 

 which was a sort of trades-tax. 



Lancaster, of all the inland towns of America, is the 

 most considerable numbering already 900 houses and it 

 is hardly 80 years since the place was first established. 



* In the Bay of New York there lay at the time the last 

 British ships ready for the return voyage, and there were not 

 wanting pious souls in America who looked upon the earth- 

 quake and the storm as a sign given upon the departure of 

 their enemies. 



