408 GOVERNMENT, LAWS, [PART II, 



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

 " in America ?" Yes ; and taxes, or public con 

 tributions of some sort, there must be in every 

 civilized state ; otherwise government 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 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 scaven 

 gers 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 em 

 ployed 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 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 in 

 tegrity 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, and 

 is amply sufficient for all the purposes of go 

 vernment. The army 9 if it can be so called, 



