STATE TAXES IN MASSACHUSETTS. 437 



value of land has risen wonderfully in Boston in conse 

 quence of its confined situation, and large sums of money 

 have been made by speculations in land. I have already 

 alluded to the land-speculators, who busy themselves in 

 trumpeting up the value of the new States in which they 

 have secured large purchases ; it may not, therefore, sur 

 prise the reader to learn, what certainly had not occurred 

 to myself before I came to America, as a likely thing, 

 that the largest fortunes in the United States have been 

 made by speculations in the rise of land. 



The city of Boston, for local purposes including 

 police, water-works, jails, wharves, public gardens, filling 

 up flats, and local improvements taxes itself to the 

 amount of 65 cents on the 100 dollars of valuation. In 

 the adjoining city of Cambridge, the tax is 55 cents. 

 In the small township of Barnstable, near Cape Cod, it 

 is 62^- cents ; in the town of Springfield 45 cents ;* and 

 generally, throughout the State of Massachusetts, the 

 average local taxation for all purposes is said to be not 

 less than 50 cents to the 100 dollars. This taxation, in 

 the several localities above named, is equal to 



Boston, . . 20 of a per cent. 



Cambridge, . H 



Springfield, . 55 



Barn stable, . i 



Massachusetts, . \ 



There are some other trifling taxes imposed by the 

 State, in the way of licenses to pedlars, auctioneers, &c., 

 but, on the whole, it will be seen, by a reference to what 

 I have said in a preceding chapter, that Massachusetts 

 is less heavily taxed for State purposes than the State of 

 New York. The principle adopted of laying the burden 



* There is in Springfield a poll-tax of 1| dollar besides this property- 

 tax. I do not know from whom nor for what purpose this poll-tax 

 is levied. 



