A. L. BisJiop—The State Works of Pennsylvania. 227 



tion. He urged tlie people calmly to submit for a short time to 

 taxation; cited such tax laws as provided interest money in other 

 states, especially in Ohio ; and stated with all assurance possible 

 that, on account of the prospectively abundant revenue from the 

 improvements, taxation could be done away with entirely in five 

 years.* In fact, in all cases where taxes were imposed previous to 

 1844, this was the reason why five years was . the limit set for 

 their collection. Again, we find the commissioners of the internal 

 improvement fund stating: — "In looking for relief from taxation, 

 and ultimately of furnishing an ample fund for education and for 

 the extinction of the public debt, the committee mainly rely upon 

 the productiveness of the canals and railroads."! Even as late as 

 1839, it would appear that this confidence was still unshaken. Por 

 Governor Porter, in his message of January 26th, stated: — "It 

 cannot be long before the ordinary revenue arising from the tolls 

 of the canals and railways of the commonwealth will defray all 

 the expenses necessary to keep them in repair, and pay the inter- 

 est on the money expended in their construction."^ Also, a month 

 later the house committee of ways and means, in discussing the 

 subject of taxation, voiced the same sentiment when they said: — 

 "A well-founded hope is entertained that, in a few years, the 

 increased value of the improvements of the state, now rapidly devel- 

 oping, will add sufficiently to the permanent revenue to meet the 

 demands upon the treasury." 



The above expressions of confidence in the future earning power 

 of the public works are but samples of the numerous cases that 

 could be cited. The sentiment contained therein, originating even 

 before the improvements had been undertaken, seems scarcely to 

 have been questioned until Governor Porter's message in 1840. 

 Even then it took the friends of the improvement system some time 

 to become convinced of its financial failure. The brilliant success 

 of the ]^ew York works in yielding revenue doubtless was the main 

 and visible cause of such unshaken confidence. This delusion, how- 

 ever, and the people's aversion to paying taxes were, it is believed, 

 the chief influences causing the adoption and persistent continua- 

 tion of that unsound financial policy which was a strong factor in 

 bringing the state to bankruptcy. 



* See J. H. Rep., 1831-32, II, p. 20. 

 t Niles' Reg., XXXIV, 1828, p. 39. 

 i J. H. Rep., 1838-39, II, Part I, p. 518. 



