respect to those things which immediately concern the union, and for which the union was purposely established and is intended to secure, each state is to the United States what each individual is to the state he lives in. And it is on this grand point, this movement upon one centre, that our existence as a nation, our happiness as a people, and our safety as individuals, depend.

It may happen that some state or other may be somewhat over or under rated, but this cannot be much. The experience which has been had upon the matter has nearly ascertained their several abilities. But even in this case, it can only admit of an appeal to the United States, but cannot authorise any state to make the alteration itself, any more than our internal government can admit an individual to do so in the case of an act of assembly; for if one state can do it, then may another do the same, and the instant this is done the whole is undone.

Neither is it supposable that any single state can be a judge of all the comparative reasons which may influence the collective body in arranging the quotas of the continent. The circumstances of the several states are frequently varying, occasioned by the accidents of war and commerce, and it will often fall upon some to help others, rather beyond what their exact proportion at another time might be; but even this assistance is as naturally and politically included in the idea of a union, as that of any particular assigned proportion; because we know not whose turn it may be next to want assistance, for which reason that state is the wisest which sets the best example. Though in matters of bounden duty and reciprocal affection, it is rather a degeneracy from the honesty and ardor of the heart to admit any thing selfish to partake in the government of our conduct, yet in cases where our duty, our affections, and our interest all coincide, it may be of some use to observe their union. The United States will become heir to an extensive quantity of vacant land, and their several titles to shares and quotas thereof will naturally be adjusted according to their relative quotas, during the war, exclusive of that inability which may unfortunately arise to any state by the enemy's holding possession of a part; but as this is a cold matter of interest, I pass it by, and proceed to my third head, viz.

On the manner of collection and expenditure.

IT hath been our error, as well as our misfortune, to blend the affairs of each state, especially in money matters, with those of the United States; whereas it is to our ease, convenience and interest to keep them separate. The expenses of the United States for carrying on the war, and the expenses of each state for its own domestic government, are distinct things, and to involve them is a source of perplexity and a cloak for fraud. I love method, because I see and am convinced of its beauty and advantage. It is that which makes all business easy and understood, and without which every thing becomes embarrassed and difficult.

There are certain powers which the people of each state have delegated to their legislative and executive bodies, and there are other powers which the people of every state have delegated to congress, among which is that of conducting the war, and, consequently, of managing the expenses attending it; for how else can that be managed, which concerns every state, but by a delegation from each. When a state has furnished its quota, it has an undoubted right to know how it has been applied, and it is as much the duty of congress to inform the state of the one, as it is the duty of the state to provide the other.

In the resolution of congress already recited, it is recommended to the several states to lay taxes for raising their quotas of money for the United States, separate from those laid for their own particular use.

This is a most necessary point to be observed, and the distinction should follow all the way through. They should be levied, paid and collected separately, and kept separate in every instance. Neither have the civil officers of any state, or the government of that state, the least right to touch that money which the people pay for the support of their army and the war, any more than congress has to touch that which each state raises for its own use.

This distinction will naturally be followed by another. It will occasion every state to examine nicely into the expenses of its civil list, and to regulate, reduce and bring it into better order than it has hitherto been; because the money for that purpose must be raised apart, and accounted for to the public separately. But while the monies of

both were blended, the necessary nicety was not observed, and the poor soldier, who ought to have been the first, was the last who was thought of.

Another convenience will be, that the people, by paying the taxes separately, will know what they are for; and will likewise know that those which are for the defence of the country will cease with the war, or soon after. For although, as I have before observed, the war is their own, and for the support of their own rights and the protection of their own property, yet they have the same right to know, that they have to pay, and it is the want of not knowing that is often the cause of dissatisfaction.

This regulation of keeping the taxes separate has given rise to a regulation in the office of finance, by which it is directed,

"That the receivers shall, at the end of every month, make out an exact account of the monies received by them respectively, during such month, specifying therein the names of the persons from whom the same shall have been received, the dates and the sums; which account they shall respectively cause to be published in one of the newspapers of the state; to the end that every citizen may know how much of the monies collected from him, in taxes, is transmitted to the treasury of the United States for the support of the war; and also, that it may be known what monies have been at the order of the superintendant of finance. It being proper and necessary, that in a free country the people should be as fully informed of the administration of their affairs as the nature of things will admit."

It is an agreeable thing to see a spirit of order and economy taking place, after such a series of errors and difficulties. A government or an administration, who means and acts honestly, has nothing to fear, and consequently has nothing to conceal; and it would be of use if a monthly or quarterly account was to be published, as well of the expenditures as of the receipts. Eight millions of dollars must be husbanded with an exceeding deal of care to make it do, and therefore, as the management must be reputable, the publication would be serviceable.

I have heard of petitions which have been presented to the assembly of this state (and probably the same may have happened in other states) praying to have the taxes lowered. Now the only way to keep taxes low is, for the United States to have ready money to go to market with

and though the taxes to be raised for the present year will fall heavy, and there will naturally be some difficulty in paying them, yet the difficulty, in proportion as money spreads about the country, will every day grow less, and in the end we shall save some millions of dollars by it. We see what a bitter, revengeful enemy we have to deal with, and any expense is cheap compared to their merciless paw. We have seen the unfortunate Carolineans hunted like patridges on the mountains, and it is only by providing means for our defence that we shall be kept from the same condition. When we think or talk about taxes, we ought to recollect that we lie down in peace, and sleep in safety; that we can follow our farms or stores, or other occupations, in prosperous tranquillity; and that these inestimable blessings are procured to us by the taxes that we pay. In this view, our taxes are properly our insurance money; they are what we pay to be made safe, and in strict policy are the best money we can lay out.

It was my intention to offer some remarks on the impost law of five per cent. recommended by congress, and to be established as a fund for the payment of the loan-office certificates and other debts of the United States; but I have already extended my piece beyond my intention. And as this fund will make our system of finance complete, and is strictly just, and consequently requires nothing but honesty to do it, there needs but little to be said upon it.

Philadelphia, March 5, 1782.

COMMON SENSE.

THE CRISIS.

NO. XII.

ON THE PRESENT STATE OF NEWS.

SINCE the arrival of two, if not three packets, in quick succession, at New-York, from England, a variety of unconnected news has circulated through the country, and afforded as great a variety of speculation.

That something is the matter in the cabinet and councils of our enemies, on the other side of the water, is certainthat they have run their length of madness, and are under the necessity of changing their measures may easily be seen into ; but to what this change of measures may amount, or how far it may correspond with our interest, happiness and duty, is yet uncertain; and from what we have hitherto experienced, we have too much reason to suspect them in every thing.

I do not address this publication so much to the people of America as to the British ministry, whoever they may be, for if it is their intention to promote any kind of negotiation, it is proper they should know beforehand, that the United States have as much honor as bravery; and that they are no more to be seduced from their alliance than their allegiance; that their line of politics is formed, and not dependant, like that of their enemy, on chance and accident.

On our part, in order to know, at any time, what the British government will do, we have only to find out what they ought not to do, and this last will be their conduct. Forever changing and forever wrong; too distant from America to improve circumstances, and too unwise to foresee them; scheming without principle, and executing without probability, their whole line of management has hitherto