be directed to me at Silver Lake, Susquehanna county, Pennsylvania.

LETTER XI.

Taxes.

THERE are no state taxes in Pennsylvania. The funds of the government are sufficient, not only to pay all the expenses of her legislation, judges, &c. but to enable her to contribute largely to the making of canals, roads and bridges, the erection of colleges and academies, and various other improvements throughout the state. The only taxes paid here are two; a county and a road tax. The former is raised for the purpose of paying the fees of juries, the expenses of laying out roads, and some other trifling county expenses, and seldom exceeds one dollar on an hundred acres of land.

You will observe that the coins used here, are dollars and cents, the dollar being equal to four shillings and six pence sterling, and the cent, a small copper coin, one hundred of which are equal to one dollar; each cent therefore is about an half penny. The road tax is for the purpose of opening and improving the common roads and is about the same in amount as the county tax. The county tax is levied by three commissioners appointed by the people to

superintend the affairs of the county, one of whom is chosen annually. They each serve three years. It is their duty to estimate the probable expense of the county for the ensuing year and to levy a tax accordingly. The roads are under the inspection of two supervisors chosen annually by the people of each township. Their duty is to open the roads, and to keep them in repair; and for this purpose they have the power of levying the tax which I have mentioned. This tax is paid by labour, and is so far from its imposing any burthen, that in some townships the settlers have voluntarily doubled the amount of labour which the law permitted to be imposed upon them.

I have mentioned these as being the only taxes; an act of assembly provides that overseers of the poor shall be annually elected in the respective townships and boroughs; but this is useless where there are no poor. I say no poor, for Mr. R. who is the largest proprietor in the county, and whose lands extend into eight different townships, informs me, that all the poor tax assessed on him during the nine years which he has resided here, amounts to but six dollars and ninety eight cents, and this was for the purpose of conveying a person, not an inhabitant of this county, home. When you look over your list of taxes, how many will you find omitted here? What a glorious country this would be for some of your financiers to commence their operations in! What a crop they might reap, if the

American citizen would suffer them to put their sickles into the harvest!

The people here listen as to a romance, when I tell them of our tythes, poor rates, window tax, horse duty, dog tax, game laws, excise laws, &c. &c. Or when I say that a farmer in England is not suffered to make his own soap and candles, distil his own spirits, make his own malt, or grow his own hops, without being taxed for it.

And yet the editor of the Courier tells the people of England, "the thinking people of England," that America is heavily taxed; that New-York is full of distressed poor, &c. There are doubtless poor in New-York, as there must be in all cities, but as long as a man able to work can earn one dollar per day, and obtain a bushel of rye, or Indian corn, or 20 pounds of beef, for that dollar, I ask how can that man be poor. A labourer in this country can always have six day's work in the week, for which he will receive six dollars: in England probably he cannot obtain more than two or three day's work in the week, and he receives perhaps 1s. 6d. per day. How great the contrast! Would an industrious English labourer complain of poverty, if he could earn twenty-seven shillings per week; and buy his provisions at the above prices? and that in a country where he could buy good land at or under a pound per acre! would he complain? No. The question is, how long he would continue a labourer. He would soon become a proprietor; he and his

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family would be rendered comfortable in his old age, without the unpleasant reflection of becoming a burthen to the parish.

This same newspaper tells "the people of England" that the revenue has increased three millions

sterling, this last quarter. How many poor wretches have suffered for this increase, I leave you to judge, who are in the centre of taxation.

LETTER XII.

Climate.

THE winter here is cold, keen, and dry. This last particular is a great advantage, both for health and labour; nothing is more disagreeable than that kind of weather, in which snow, sleet, and rain are all mingled. Here the winter snows usually commence about Christmas, or New Year, and continue on the ground till the beginning of March; forming an excellent defence for the roots of the grain and grass. Little or no rain falls during that time; and then it is that the farmer threshes out his grain, and takes it to market. This is usually done in sleds or sleighs, which are much easier for the horse, and pleasanter to the rider, than wagons. It is also the time of visitation and hilarity. People then visit their distant friends or relations; and a sleighing frolic is

highly delightful to the younger part of the community. You are driven along like the liquid lapse of a boat down the stream, or the transition of Milton's Angels, "smooth sliding without step;" at least so it is described to me, who have not yet had an opportunity of enjoying its pleasures. The summer is much warmer than in England, or there would be no Indian corn, or maize; a most important grain, the growth of which Arthur Young considers the test of a good climate. It is not, however, so hot here as at Philadelphia; and still less so than in the unsheltered plains, or flats, of the south western states. I am told, that no day is too hot here for a man to work in the harvest fields; and if so, I am sure I shall never object to the sun-beams on my hay or corn.

In consequence of the southern latitude of this place, the difference in the length of the winter and summer day, is not so great as in England. The summer day being here, one hour and forty minutes shorter, and the winter day one hour and thirty minutes longer than in England.

In Mr. Cobbett's publication, which I send, you will see his diary of the weather during the last year. The weather you will find mentioned there, is, I have reason to think, very much like what is experienced here. You will remark, that he prefers the weather of this country to that of Great Britain. It has been observed in all countries that the winter becomes milder as the forests are clear

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