AND RELIGION 



endeavour to make them understand, what America is as to taxes 

 and priests. 



423. Worried, my old neighbours, as you are by tax-gatherers of 

 all descriptions from the County-Collector, who rides in his 

 coach and four down to the petty Window-Peeper, the little 

 miserable spy, who is constantly on the look out for you, as if he 

 were a thief-catcher and you were thieves ; devoured as you are 

 by these vermin, big and little, you will with difficulty form an 

 idea of the state of America in this respect. It is a state of such 

 blessedness, when compared with the state of things in England, 

 that I despair of being able to make you fully comprehend what 

 it is. Here a man may make new windows, or shut up old 

 windows, as often as he pleases, without being compelled under a 

 penalty to give notice to some insolent tax-gathering spy. Here 

 he may keep as many horses as he likes, he may ride them or drive 

 them at his pleasure, he may sell them or keep them, he may lend 

 them or breed from them ; he may, as far as their nature allows, 

 do the same with regard to his dogs ; he may employ his servants 

 in his house, in his stables, in his garden, or in his fields, just as 

 he pleases ; he may, if he be foolish enough, have armorial 

 bearings on his carriage, his watch-seals, on his plate, and, if he 

 likes, on his very buckets and porridge pots ; he may write his 

 receipts, his bills, his leases, his bonds, and deeds upon unstamped 

 paper ; his wife 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- 

 jobbers, 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, &quot; are there no taxes in America ? &quot; 

 Yes ; and taxes, or public contributions of some sort, there must 

 be in every civilized state ; otherwise government could not exist, 

 and without government there could be no security for properly 

 or j)crs.axs? The taxes in America consist principally of custom 

 duties imposed on goods imported into the country. 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 expence of these. 

 There are also, of course, county rates and road rates. But, as 

 the money thus raised is employed for the immediate benefit of 

 those who pay, and is expended amongst themselves and under 

 their own immediate inspection, it does not partake of the nature 



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