Chap. XIV.] AND Religiox. 2^1 



very buckets and porridge pots ; he may write his re- 

 ceipts, his bills, his leases, his bonds, and deeds iipoii 

 unstamped paper ; his wiie and daughters may wear 

 French gloves and Lace and French and India silks • 

 he may purchase or sell lands and may sue at law for 

 his rights : and all these, and a hundred other things, 

 without any dread of the interloping and insolent inter- 

 ference of a tax-gatherer or spy of any description. 

 Lastly, when he dies, he can bequeath his money and 

 goods and houses and lands to whomsoever he pleases ; 

 and he can close his eyes without curses in his heart 

 against a rapacious band of placemen, pensioners, 

 grantees, sinecure holders, staff-officers, borough-job- 

 oers, and blood-money spies, who stand ready to take 

 from his friends, his relations, his widow, and his 

 children, a large part of what he leaves, under the 

 name of a tax upon legacies. 



424. But you will ask, "• are there no taxes in 

 "America?" Yes; and taxes, or public contributions 

 of some sort, there must be in every civilized state ; 

 otherwise yovemmcnt could not exist, and without 

 government there could be no security for property or 

 persons. The taxes in America " consist principally 

 of custom duties imposed on goods imported into the 

 coiintrif. During the late war, there were taxes on 

 several things in the country ; but they were taken 

 off at the peace. In the cities and large towns, where 

 paving and lamps and drains and scavengers are 

 necessary, there are, of course, direct contributions 

 to defray the expense of these. There are abo, of 

 course, county rates and road rates. But, as the 

 money thus raised is employed for the immediate 

 benefit of those v,ho pay, and is expended amongst 

 themselves and under their own immediate inspection, 

 it does not partake of the nature of a tax. The taxes 

 or duties, on goods imported, yield a great sum of 

 money ; and, owing to the persons employed in the 

 collection being appointed for their integrity and 

 ability, and not on account of their connection with any 

 set of bribing and corrupt boroughmongers, the whole 

 of the money thus collected is fairly applied * to the 

 public use, arid is amply sufficient for all the purposes 



