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told, sir, that this institution stands forth in its history pre-eminently pure, and above comparison with the institutions that exist upon the private enterprise and munificence, and thirst for knowledge, that characterize our countrymen? I make these suggestions, and allude to these facts, not voluntarily, and from a wish to create a discussion upon either the merits or demerits of the Academy. When I made the proposition to strike from this bill the ten thousand dollars proposed to be appropriated for the purchase of horses, I neither inteded nor desired to enter into a discussion of the institution. I have not now spoken, except upon the impulse given by the remarks of the gentlemen from New-York and Pensylvania; and now, instead of going into the facts that do exist in relation to the Academy, I can assure gentlemen that I have but scarcely approached them. I have been willing, and am now willing, to have these facts brought to light at another time, and upon a proper occasion that will occur hereafter, and leave the people of this nation to judge of them dispassionately. A report upon the subject of this institution will be made shortly, as the honorable gentleman from Kentucky (Mr. Hawes) has assured the house. From that report, all will be able to form an opinion as to the policy of the institution in its present shape and under its present

among other duties, they are required to perform camp duties for three months in the year. It is true, sir, that the law of Congress imposes three months' camp duty upon the cadet. But the same tender spirit of guardianship which has suggested the expediency of housing the cadets from the atmosphere while performing their drill duties and exercises has in some way construed away one third of the law of Congress upon this subject; and, instead of three months' camp duty, as the law requires, the cadets are required, by the rules and regulations of the institution, to camp out only two months of the year; and for this purpose, sir, every species of camp utensils and camp furniture that government money can purchase is provided for them; and this same duty, thus pictured forth here by the gentleman from New-York as a severe hardship, is in fact so tem pered to the cadets as to become a mere luxury-a matter of absolute preference among the cadets. The gentleman from New-York will find, by the rules and regulations of the Academy, the months of July and August, or of August and September, are selected for this camp duty: seasons of the year, sir, when it is absolutely a luxury and privilege for the cadets to leave their close quarters and confined rooms, to perform duty out door, and to spend the nights in their well-furnished camps. Sir, the hardships and exposures of the cadets are nothing compared with those of the generality of our fellow-discipline. That some grave objections exist to citizens in the North, in their ordinary pursuits; and yet we are called upon to add to their luxuries-two hundred and fifty dollar horses to ride, splendid camp equipage to protect them from the dews and damp air of summer, and magnificent buildings to shield them in their winter exercises. I think it is high time for Congress, and for the people of this nation, to reflect seriously upon these matters, and to inquire with somewhat of particularity into the character of this institution.

"But the honorable gentleman from Pennsylvania (Mr. Ingersoll), has volunteered to put the reputation of the West Point Academy for morality in issue at this time, and sets it out in eloquent description, as pre-eminently pure and irreproachable in this respect.

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Sir, does not the honorable gentleman know that the history of this institution, within a few years back only, bears quite different testimony upon this subject? Does not the gentleman know the fact a fact well substantiated by the Register of Debates in your library-that only a few years since the government was forced into the necessity of purchasing up, at an expense of ten thousand dollars, a neighboring tavern stand, as the only means of saving the institution from being overwhelmed and ruined by the gross immoralities of the cadets? Is not the gentleman aware that the whole argument urged to force and justify the government into this purchase was, that the moral power of the Academy was unequal to the counter influences of the neighboring tavern? And are we to be

both its shape and discipline, I think all will agree. But I wish not to discuss either at this time. Let us know, however, and let the country know, something about the expensive buildings now in progress at West Point, before we conclude to add this further appropriation of thirty thousand dollars to the expenses of the institution; and, while I am up, I will call the attention of the honorable gentleman who reported this bill to another item in it, which embraces forage for horses among other matters, and I wish him to specify to the committee what proportion of the sum of over thirteen thousand dollars contained in this item, is based upon the supposed supply of forage. We have stricken out the appropriation for purchasing horses, and another part of the bill provides forage for the officers' horses; hence a portion of the item now adverted to should probably be stricken out.”

The debate became spirited and discursive, grave and gay, and gave rise to some ridiculous suggestions, as that if it was necessary to protect these young officers from bad weather when exercising on horseback, it ought to be done in no greater degree than young women are protected in like circumstances-parasols for the sun, umbrellas for rain, and pelisses for cold: which it was insisted would be a great economy. On the other hand it was insisted that ridinghouses were appurtenant to the military colleges of Europe, and that fine riders were trained in

that what upon the record is a tax of about 100 per centum, is in the reality a tax of 200 per centum; and that upon an article of prime necessity and universal use, while we have articles

free of tax, or nominally taxed at some ten or twenty per centum. The bare statement of the case is revolting and mortifying; but it is only by looking into the detail of the tax-its amount upon different varieties of salt-its effect upon the trade and sale of the article-upon its importation and use-and the consequences upon the agriculture of the country, for want of adequate supplies of salt-that the weight of the tax, and the disastrous effects of its imposition, can be ascertained. To enable the Senate to judge of these effects and consequences, and to render my remarks more intelligible, I will read a table of the importation of salt for the year 1835-the last that has been made up-and which is known to be a fair index to the annual importations for many years past. With the number of bushels, and the name of the country from which the importations come, will be given the value of each parcel at the place it was obtained, and the original cost per bushel.

these schools. The $30,000, in addition to previous appropriations for the same purpose, was granted; but has been found to be insufficient; and a late Board of Visitors, following the lead of the Superintendent of the Academy, and of luxury and superfluity-wines, silks-either powerfully backed by the War Office, at Washington City, has earnestly recommended a further additional appropriation of $20,000, still further to improve the riding-house; on the ground that, "the room now used for the purpose is extremely dangerous to the lives and limbs of the cadets." This further accommodation is deemed indispensable to the proper teaching of the art of "equitation:" that is to say, to the art of riding on the back of a horse; and the Visitors recommend this accommodation to Congress, in the following pathetic terms: "The attention of the committee has been drawn to the consideration of the expediency of erecting a new building for cavalry exercise. We are aware that the subject has been before Congress, upon the recommendation of former boards of Visitors, and we cannot add to the force of the arguments made use of by them, in favor of the measure. We would regret to be compelled to believe that there is a greater indifference to the safety of human life and limb in this country than in most others. It is enough for us to say that, in the opinion of the Superintendent, the course of equitation cannot be properly taught without it, 'and that the room now used for the purpose is extremely dangerous to the lives and limbs of the cadets.' In this opinion, we entirely concur. The appropriation required for the erection of such a building will amount to some $20,000. We can hardly excuse ourselves, if we neglect to bring this subject, so far as we are able to do so, most emphatically to the notice of those who have the power, and, we doubt not, the disposition also, to remove the evil."

Statement of the quantity of Salt imported into the United States during the year 1835, with the value and cost thereof, per bushel, at the place from which it was imported:

Countries.

No. of bushels.

Cost p. bus.

8,556 $572 6 3-4 6,856 708 10 1-4 2,351 386 16 141,566 12,967 2,613,077 412,507 51,954 12,276 17,832 1,385

9 16 1-2

Sweden and Norway,
Swedish West Indies,
Danish West Indies,
Dutch West Indies,
England,
Ireland,
Gibraltar,
Malta,
British West Indies, 959,786 98,497 10
British Am. Colonies, 138,593 30,374
France on Mediterra-
32,648 2,155
360,140

7 3-4

1,500 118

7 3-4

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6 2-3

nean,
Spain on Atlantic,

16,760

4 3-4

Spain on Mediterran., 101,000

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Portugal,

780,000

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Cape de Verd Islands,

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Italy,

36,742

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Sicily,

5,786

156

2 2-3

Trieste,

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Mr. B. would remark that salt, being brought in ballast, the greatest quantity came from England, where we had the largest trade; and that its importation, with a tax upon it, being merely incidental to trade, this greatest quantity came from the place where it cost most, and was of far inferior kind. The salt from England was nearly one half of the whole quantity imported; its cost was about sixteen cents a bushel; and its quality was so inferior that neither in the United States, nor in Great Britain, could it be used for curing provisions, fish, butter, or any thing that required long keeping, or exposure to southern heats. This was the salt commonly called Liverpool. It was made by artificial heat, and never was, and never can be made pure, as the mere agitation of the boiling prevents the separation of the bittern, and other foreign and poisonous ingredients with which all salt water, and even mineral salt, is more or less impregnated. The other half of the imported salt costs far less than the English salt, and is infinitely superior to it; so far superior that the English salt will not even serve for a substitute in the important business of curing fish, and flesh, for long keeping, or southern exposure. This salt was made by the action of the sun in the latitudes approaching, and under the tropics. We begin to obtain it in the West Indies, and in large quantity on Turk's Island; and get it from all the islands and coasts, under the sun's track, from the Gulf of Mexico to the Black Sea. The Cape de Verd Islands, the Atlantic and Mediterranean coasts of Spain and Portugal, the Mediterranean coast of France, the two coasts of Italy, the islands in the Mediterranean, the coasts of the Adriatic, the Archipelago, up to the Black Sea, all produce it and send it to

us.

The table which has been read shows that the original cost of this salt-the purest and strongest in the world-is about nine or ten cents a bushel in the Gulf of Mexico; five, six and seven cents on the coasts of France, Spain and Portugal; three and four cents in Italy and the Adriatic; and less than three cents in Sicily. Yet all this salt bears one uniform duty; it was all twenty cents a bushel, and is now near ten cents a bushel; so that while the tax on the English salt is a little upwards of fifty per cent. on the value, the same tax on all the other salt is from one hundred to two hundred, and three hundred and near four hundred per cent. The

sun-made salt is chiefly used in the Great West, in curing provisions; the Liverpool is chiefly used on the Atlantic coasts; and thus the people in different sections of the Union pay different degrees of tax upon the same articles, and that which costs least is taxed most. A tax ranging to some hundred per cent. is in itself an enormous tax; and thus the duty collected by the federal government from all the consumers of the sun-made salt, is in itself excessive; amounting, in many instances, to double, treble, or even quadruple the original cost of the article. This is an enormity of taxation which strikes the mind at the first blush; but, it is only the beginning of the enormity, the extent of which is only discoverable in tracing its effects to all their diversified and injurious consequences. In the first place, it checks and prevents the importation of the salt. Coming as ballast, and not as an article of commerce on which profit is to be made, the shipper cannot bring it except he is supplied with money to pay the duty, or surrenders it into the hands of salt dealers, on landing, to go his security for the payment of the duty. Thus, the importation of the article is itself checked; and this check operates with the greatest force in all cases where the original price of the salt was least; and, therefore, where it operates most injuriously to the country. In all such cases the tax operates as a prohibition to use salt as ballast, and checks its importation from all the places of its production nearest the sun's track, from the Gulf of Mexico to Constantinople. In the next place, the imposition of the tax throws the salt into the hands of an intermediate set of dealers in the seaports, who either advance the duty, or go security for it, and who thus become possessed of nearly all the salt which is imported. A few persons employed in this business engross the salt, and fix the price for all in the market; and fix it higher or lower, not according to the cost of the article, but according to the necessities of the country, and the quantity on hand, and the season of the year. The prices at which they fix it are known to all purchasers, and may be seen in all prices-current. It is generally, in the case of alum salt, four, five, ten, or fifteen times as much as it cost. It is generally forty, or fifty, or sixty cents a bushel, and nearly the same price for all sorts, without any reference to the original cost, whether it cost three cents, or five

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hands of regraters, and would substitute the weighed for the measured bushel.

exacted by the regrater,-what is lost in the difference between the weighed and the measured bushel,-and the loss which the farmer sustains for want of adequate supplies of salt for his stock, and their food. Assuming the government tax to be ten cents a bushel, the average cost of alum salt to be seven cents, and the regrater's price to be fifty cents, and it is clear that he receives upwards of three times as much as the government does; and that the tribute to those regraters is near two millions of dollars per annum. Assuming again that thirty-four pounds in the bushel are lost to the consumer in the substitution of the weighed for the measured bushel, and here is another loss amounting to nearly three-eighths of the value of the salt; that is to say, to about $250,000 on an importation of $650,000 worth.

cents, or ten cents, or fifteen cents a bushel. About one uniform price is put on the whole, and the purchaser has to submit to the imposi- Such are the direct injuries of the salt tax; tion. This results from the effect of the tax, a tax enormous in itself, disproportionate in its throwing the article, which is nothing but bal- application to the same article in different parts last, into the hands of salt dealers. The importer of the Union, and bearing hardest upon that does not bring more money than the salt is kind which is cheapest, best, and most indisworth, to pay the duty; he does not come pre-pensable. The levy to the government is enorpared to pay a heavy duty on his ballast; he mous, $650,000 per annum upon an article only has to depend upon raising the money for pay-worth about $600,000; but what the governing the duty after he arrives in the United ment receives is a trifle, compared to what is States; and this throws him into the hands of the salt dealer, and subjects the country purchaser to all the fair charges attending this change of hands, and this establishment of an intermediate dealer, who must have his profits; and also to all the additional exactions which he may choose to make. This should not be. There should be no costs, nor charges, nor intermediate profits, on such an article as salt. It comes as ballast; as ballast it should be handed out-should be handed from the ship to the steamboat-should escape port charges, and intermediate profits-and this would be the case, if the duty was abolished. Thus the charges, costs, profits, and exactions, in consequence of the tax, are greater than the tax itself! But this is not all—a further injury, resulting from the tax, is yet to be inflicted upon the consumer. It is well known that the measured bushel of These detailed views of the operation and alum salt, and all sun-made salt is alum salt- effects of the salt duty, continued Mr. B., place it is well known that a bushel of this salt weighs the burdens of that tax in the most odious and about eighty-four pounds; yet the custom-house revolting light; but the picture is not yet combushel goes by weight, and not by measure, and plete; two other features are to be introduced fifty-six pounds is there the bushel. Thus the into it, each of which, separately, and still more, consumer, in consequence of having the salt sent both put together, go far to double its enormity, through the custom-house, is shifted from the and to carry the iniquity of such a tax up to the measured to the weighed bushel, and loses very verge of criminality and sinfulness. The twenty-eight pounds by the operation! but this first of these features is, in the loss which the is not his whole loss; the intermediate salt farmers sustain for want of adequate supplies dealer deducts six pounds more, and gives fifty of salt for their stock; and the second, from pounds for the bushel; and thus this taxed and the fact that the duty is a one-sided tax, being custom-housed article, after paying some hun- imposed only on some sections of the Union, dred per cent. to the government and several and not at all upon another section of the hundred per cent. more to the regraters, is Union. A few details will verify these addiworked into a loss of thirty-four pounds on every tional features. First, as to the loss which the bushel! All these losses and impositions would country sustains for want of adequate supplies vanish, if salt was freed from the necessity of of salt. Every practical man knows that every passing the custom-houses; and to do that, it description of stock requires salt-hogs, horses, must be freed in toto from taxation. The slight-cattle, sheep; and that all the prepared food est duty would operate nearly the whole mis- of cattle requires it also-hay, fodder, clover, chief, for it would throw the article into the shucks, &c. In England it is ascertained, by

experience, that sheep require, each, half a pound a week, which is twenty-eight pounds, or half a custom-house bushel, per annum; cows require a bushel and a half per annum; young cattle a bushel; draught horses, and draught cattle, a bushel; colts, and young cattle, from three pecks to a bushel each, per annum; and it was computed in England, before the abolition of the salt-tax there, that the stock of the English farmers, for want of adequate supplies of salt, was injured to an annual amount far beyond the product of the tax.

United States for want of the free use of this article, would require the minute, comprehensive, sagacious, and peculiar turn of mind of Dr. Young; but it may be sufficient for the argument, and for all practical purposes, to assume that our loss, in proportion to the number of our stock, is greater than that of the English farmers, and amounts to fifteen or twenty times the value of the tax itself!

CHAPTER CLIX.

EXPUNGING RESOLUTION-PREPARATION FOR

DECISION.

IT was now the last session of the last term of the presidency of General Jackson, and the work of the American Senate doing justice to itself by undoing the wrong which it had done to itself in its condemnation of the President, was at hand. The appeal to the people had produced its full effect; and, in less time than had been expected. Confident from the beginning in the verdict of the people, the author of the movement had not counted upon its delivery until several years-probably until after the retirement of Generel Jackson, and until the subsidence of the passions which usually pursue a public man while he remains on the stage of action. Contrary to all expectation, the public mind was made up in less than three years, and before the termination of that second administration which was half run when the sentence of condemnation was passed. At the commencement of this session, 1836-'37, the public voice had come in, and in an imperative form. A majority of the States had acted decisively on the subject-some superseding their senators at the end of their terms who had given the obnoxious vote, and replacing them by those who would expunge it; others sending legislative instructions to their senators, which carried

Dr. Young, before a committee of the British House of Commons, and upon oath, testified to his belief that the use of salt free of tax would benefit the agricultural interest, in the increased value of their stock alone, to the annual amount of three millions sterling, near fifteen millions of dollars. Such was the injury of the salt-tax in England to the agricultural interest in the single article of stock. What the injury might be to the agricultural interest in the United States on the same article, on account of the stinted use of salt occasioned by the tax, might be vaguely conceived from general observation and a few established facts. In the first place, it was known to every body that stock in our country was stinted for salt; that neither hogs, horses, cattle, or sheep, received any thing near the quantity found by experience to be necessary in England; and, as for their food, that little or no salt was put upon it in the United States; while in England, ten or fifteen pounds of salt to the ton of hay, clover, &c. was used in curing it. Taking a single branch of the stock of the United States, that of sheep, and more decided evidence of the deplorable deficiency of salt cannot be produced. The sheep in the United States were computed by the wool-growers, in 1832, in their petitions to Congress, at twenty millions; this number, at half a bushel each, would require about ten millions of bushels; now the whole supply of salt in the United States, both home-made and imported, barely exceeds ten millions; so that, if the sheep received an ade-along with them, in the democratic States, the quate supply, there would not remain a pound for any other purpose! Of course, the sheep did not receive an adequate supply, nor perhaps the fourth part of what was necessary; and so of all other stock. To give an opinion of the total loss to the agricultural interest in the

obligation of obedience or resignation; and of which it was known there were enough to obey to accomplish the desired expurgation. Great was the number superseded, or forced to resign. The great leaders, Mr. Clay, Mr. Webster, Mr. Calhoun, easily maintained themselves in their

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