From this table it appears that of the states of New Hampshire, Massachusetts, Rhode Island, Connecticut and Vermont, ordinarily denominated the New-England states, two have gained,

Dollars 85,596

and three have lost,

69,446

Leaving 16,150

the clear gain of the New England states.

That of the states of New-York, New Jersey, Pennsylvania, Delaware and Maryland, denominated the Middle states, four have gained 116,879

and one has lost

The clear gain of the Middle states,

18,504

98,375

It further appears that the only gaining states were Pennsylvania, Massachusetts, Maryland, Ohio, and Rhode Island, and that Massachusetts, next to Pennsylvania, was the greatest gainer; and that the state that incurred the greatest loss was North Carolina.

It follows, from this analisis, that the repeal produced an absolute gain to the Eastern and Middle, while it produced a loss to the Southern and Western states. If, therefore, it was unequal in its operation, the latter, instead of the former states, have reason to complain.

But the intelligent reader will before this have remarked that, if the repeal really operated unequally upon the different states, that inequality could only arise from the partial operation of the taxes repealed; which, if a fact, would constitute one of the strongest arguments in favour of the measure.

To this however, it is replied, that the duties on imported articles are unequal in their operation on the different states: and thence it is inferred that they are improper subjects of exclusive taxation. But any existing inequality in their operation on the different states, arising from the relative state of agriculture and manufactures, will inevitably fall with peculiar weight on those states that produce the most and manufacture the least. Every one knows that the southern states are the most agricultural and consequently the least manufacturing; while the reverse, in both respects, is the case with the eastern states. The imports of a state are

generally about equal to its exports. If we com. pare the exports of the eastern states of New Hampshire, Massachusetts, Rhode Island, Connecticut and Vermont, with those of the southern states of Virginia, North Carolina, South Carolina and Georgia, we shall find the former amount to 11,904,803 dollars, and the latter to 18,548,943 dollars, which, compared with the population of these states, makes the average exportation of the southern exceed that of the eastern states about thirty per cent. or four millions and an half of dollars. And if we estimate the imports as equal to the exports, it will follow that the four southern states above mentioned contribute annually, in the shape of duties on imported articles, above a million of dollars more than are paid by an equal population of the eastern states. These states then ought to be the last to complain, as they not only gain the annual sum of sixteen thousand dollars by the repeal of the internal taxes, but in addition thereto, the annual sum of above one hundred thousand dollars from the million of dollars at present derived from du. ties on imports, paid by the southern states beyond their quota, according to their relative numbers.

These statements are not made in the least spirit of murmur at the effects of the duties on imports on the southern part of the union. It is well understood that, however harshly they may appear, in the first instance, to operate, they do in fact benefit the whole union; and that while they produce one disadvantage they insure a greater benefit. They tend to foster manufactures and navigation in those parts of the union, where those employments are more lucrative than agriculture, while agriculture is principally attended to in those states where, from the state of society, it is most profitable. Though it be highly desirable that the agricultural pursuits of our citizens should be cherish

ed, and extended to their utmost limit, yet commanding considerations, connected with national prosperity, recommend the gradual cultivation of manufactures.

One serious charge remains to be repelled. It is alleged that the repeal of the internal taxes operates to the prejudice of the poor. Our road to a correct decision on this point is plain and open.

By a report of the committee of Ways and Means it appears that the permanent internal revenues were in eighteen hundred and one, 710,000 dollars :

Deducting from this sum the expenses of collection, amounting to 120,000 dollars, there remained 590,000 dollars revenue.

The opponents of the repeal, from an affected regard to the poor, recommended, instead of that measure, the reduction of the existing taxes on coffee, brown sugar, salt and boher tea. Let us compare the effects of these alternatives.

To raise, by internal revenues 590,000 dollars, required taxes amounting to 720,000 dollars; while the raising 590,000 dollars by duties on imports involved no additional expense.

The family of a man in indigent circumstances would probably consume,

15 lbs. of brown sugar, the duty

on which is,

10 lbs. of coffee,

2 lbs. of bohea tea,

2 bushels of salt,

Amounting in the whole to

Dollars. cents.

0 37

0 50

0 24

0 40

1 512

The whole proceeds of duties on these four articles amounting to about 1,400,000 dollars, a reduction of 590,000 dollars would operate on the sum of one dollar and fifty cents, a reduction of six

ty-four cents, whichwould constitute the amount of tax from which each poor family would be relieved. The same family would probably consume a quantity of distilled spirits chargeable with a duty of at least Dolls. cents.

And would likewise consume other articles subject to internal taxation, chargeable with a duty of

Amounting to

Deduct the above sum of

0

56

And there remains the sum of Which constitutes the sum from which each poor family has been relieved by the repeal of the internal taxes, beyond that from which they would have been liberated by the proposed reduction of the duties on brown sugar, coffee, salt and bohea

tea.

It follows that the poor, instead of being losers, are actually gainers to this amount by the repeal.

It is impossible to form this estimate with absolute precision; but it cannot greatly deviate from the truth. It proves that the poor of America were benefitted more by the repeal of the internal taxes than they would have been by a diminution of the duties on brown sugar, bohea tea, salt and coffee. But, independently of all this reasoning, there was an insuperable obstacle to the reduction of the duties, created by those very men who the most strenuously urged it. The proceeds of those duties were solemnly pledged for the extinguishment of the public debt foreign as well as domestic. Where then was the boasted regard of these men to the public faith, which they had so often and so artfully invoked? Was it an idle dream of their fancies? Was it a talisman that required the hand of