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Mr. Clay being accordingly declared duly elected, was conducted by the tellers to the chair, from which, after having been sworn,

he addressed the house in an appropriate speech. The members were then sworn in by states, after which the house elected their clerk, door-keepers, and sergeant at arms*. After the usual orders were adopted in respect to furnishing the members with newspapers, &c., a committee was appointed jointly with a committee from the senate, to wait on the president, and inform him that the two houses were ready to receive any communication he might have to make.

Q 3. The following day the president as usual transmitted his message to both houses.

4. In this communication, the president commences by noticing his acceptance of the formal offer made by the emperor of Russia of his mediation, as the common friend of both parties, for the purpose of bringing about a peace between the United States and Great Britain, and of the appointment of the American commissioners without waiting for the acceptance of Great Britain, to avoid the delay incident to the distance of the parties.

After observing, that, although no adequate motives exist on the part of Britain to prefer a continuance of war to the terms on which the United States are willing to close, the president suggests that it is our true policy, to adapt our measures to the supposition, that the only course to that happy event is in the vigorous prosecution of the war.

9 5. As an encouragement to perseverance, he notices the brilliant achievements of our infant navy, the success of the army at York, and the repulse of the enemy at fort Meigs.

$ 6. The president then, adverting to the situation of the treasury, urges the necessity of providing a well digested system of internal revenue. This, he observes, will have the effect not only of abridging the amount of necessary loans, but of improving the terms on which they may be obtained. In recommending, continues he, “ this resort to additional taxes, I feel great satisfaction in the assurance, that our constituents, who have already displayed so much zeal and firmness in the cause of their country, will cheerfully give every other proof of their patriotism which it calls for.” He then adds, " by rendering the public resources certain, and commensurate to the public exigencies, the constituted authorities will be able to prosecute the war more rapidly to its proper issue; every hostile hope founded on a calculated failure of our resources will be cut off;" and thus “the best security will be provided against future enterprizes on the rights or the peace of the nation."

• The chaplain was chosen on the Wednesday following.

§ 7. On the third of June the treasury report was laid before the house of representatives, and was by them referred to the committee of ways and means.

The report states that the receipts into the treasury from October 1, 1812, to March 31, 1813, amounted to $15,412,416 25 The balance in the treasury on Sept. 30, was 2,362,652 69

Making together

17,775,068 94

Expenditures for the same period
Balance in the treasury April 1

15,919,334 41 1,855,734 53

17,775,068 94

In the above statement of receipts is included the sum of $ 1,086,737 50, being that part of the loan of 16 millions paid into the treasury prior to April 1.

The resources for the residue of the year 1813 consist of the following items, viz. 1. The remainder of the loan above mentioned

$ 14,913,262 50 2. The sums payable on account of cus

toms and of the sales of public lands, es-
timated at

19,320,000 00 3. The five millions of dollars in treasury

notes, authorized by the act of February
25, 1813

5,000,000 00

Say

$ 29,230,000 00 The expenses for the last nine months of the present yearare calculated as followeth, viz. 1 Civil list, and all expenses of a civil nature, both foreign and domestic

900,000 00 2. Payments on account of the principal and interest of the public debt

10,510,000 00 3. Expenses on account of the war and navy departments

17,820,000 00

$ 29,230,000 00 The above provision being for the present year only, the report suggests the necessity of attending to that for the year 1814 also, and points out the necessity of speedy and effectual means being resorted to for the purpose, as a basis for which it states, that the expenses of the peace establishment, and the interest of the public debt, including that on the loans made for

Q

VOL. I.

the prosecution of the war, were the least that ought to be raised within each year, and these it states as follows: Peace establishment, exclusive of the additional force raised in 1812

$7,000,000 Interest of public debt, including that on loan for 1814

4,400,000

11,400,000

The present revenue is estimated to produce

for 1814 Leaving to be raised

5,800,000 5,600,000

11,400,000

To supply which sum of $5,600,000
The internal taxes heretofore proposed were es-

timated at
Duty on imported salt, at 20 cents per bushel

5,000,000

600,000

5,600,000 $ 8. On the 10th of June, the committee of ways and means made their report, in which they state, that they have reviewed the system heretofore presented, and taking into consideration its having been sanctioned in its princples by a vote of the house of representatives, have determined to recommend its adoption, with some modifications, in preference to commencing a new system. To meet the sum of $ 5,600,000, stated by the secretary of the treasury to be necessary to be raised for the service of the year 1814, in addition to the existing revenue, the committee proposed A direct tax of

3,000,000 And internal duties as follow: On stills

765,000 On refined sugars

200,000 On retailers' licenses

500,000 On sales at auction

50,000 On carriages

150,000 On bank notes and negociable paper

400,000 On salt, at 20 cents a bushel

400,000 Additional duty on foreign tonnage

900,000

6,365,000 Expenses of collection and losses deducted

750,000

Leaves

$ 5,615,000

con.

The necessary bills accompanied the report.

Instead of following these bills through the several minute and tiresome details of their passage through both houses, we shall present a digested view of the whole system of internal revenue, as it finally passed, and then give a brief sketch of the arguments pro

and The laws imposing internal taxes are seven in number, viz.

09. I. A direct tax of three millions of dollars, apportioned to the states, according to the constitutional provision, which ordains that “ direct taxes shall be apportioned among the several states, according to their respective numbers, which shall be determined by adding to the whole number of free persons, including those bound to serve for a term of years, and excluding Indians not taxed, three fifths of all other persons.”

The quotas of the states are subdivided into portions to be raised in each county, subject to be changed in each state, so as to be more equally or equitably apportioned, by an act of its respective legislature, provided an authenticated copy of the act changing the apportionment be deposited in the office of the secretary of the treasury prior to the first of April, 1814.

The following is the mode adopted for ascertaining the quotas of the counties in the several states :

In those states where there is a state tax, the apportionment of that tax among the counties of the state has been made the rule for apportioning the direct tax: and the quota of each county, of the direct tax, has been made to bear the same proportion to the whole quota of the state, as the amount of the state tax, paid by such county, bears to the whole sum paid in the state for the state tax.

In those states where there is no state tax, or if there be one, the proportions in which it is apportioned among the counties is not known, the principle assumed for a basis is, that the comparative advancement of wealth (or rather the increase in the value of property, subject to the direct tax now to be imposed) and of population in the different districts of the same state, have been equal, since the year 1799; so that if a given portion of a state containing, for example one fourth of the population of the state, and which paid in 1799 one fourth of the direct tax of that state, now contains one third of the whole population of the state, it ought now to pay one third of the whole tax to be imposed upon the state. And in respect to population for both epochs, although the federal numbers, or numbers represented in congress have been taken as the constitution directs, for ascertaining the quota of each state, of the whole sum to be raised in the United States, yet, for apportioning the sum thus found

as the quota of any state, among the several counties of that state, the whole numbers of the several counties, including slaves, have been taken; because it is considered that the slaves increase the wealth, or the ability to pay, in a ratio at least equal to the augmented quota which this mode will give to those parts of a state in which slaves are possessed, over those in which there are none or a smaller number. Maryland is the only state where there is a considerable proportion of slaves, to which this mode of apportioning the tax among the counties has been applied.

The process then is, to make the quota of each county in a given state, compared with its population in 1810, bear the same proportion to the present quota of the state, compared with its whole population in 1810, as the quota of the same county, of the direct tax of 1799, compared with its population by the census of 1800, bore to the quota of the whole state of the direct tax of 1799, compared with its whole population in 1800.

To effect this there must be found :

1. The proportion which the population of each county in 1800 bore to the population of the whole state at that time.

2. The proportion which the population of the same county bore in 1810 to the population of the whole state in 1810.

3. Then, as the ratio found by No. 1, is to the ratio found by No. 2, so is the quota which the county paid, of the direct tax in 1799, to the sum which would be payable by the same county, of a direct tax at this time, of which the quota of the state in question, would be the same as was the quota of that state of the direct tax, in 1799.

4. Lastly, as the quota of the state in 1799 is to the quota of the state under the direct tax now to be imposed, so is the sum found by No. 3, to the quota of the county under the direct tax now to be imposed.

Exemplified by Rockingham county, New Hampshire:

1. The total population of New Hampshire in 1800, was 183,858, and of Rockingham county, at the same time, 45,427. The proportion 24.7.

2. The total population of New Hampshire, in 1810, was 214,360; of Rockingham county, at the same time, 50,175. The proportion 23.4.

3. The quota of Rockingham county of the direct tax of 1799, was 27,743 dollars. Then, as 24.7 : 23.4 : : 27,473 : 26,027 dollars, the sum which would be payable by Rockingham county, if the quota of the state of New Hampshire were now the same as it was in 1799.

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