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ng to the other negociators, at the same time, that they were acting against their instructions, and that their government, therefore, could not be pledged for ratification. Some of the articles proposed might have been admitted on a principle of compromise, but others were too highly advantageous; and no sufficient provision was made against the principal source of the irritations and collisions which were constantly endangering the peace of the two nations. The question, therefore, whether a treaty should be accepted in that form could have admitted but of one decision, even had no declarations of the other party impaired our confidence in it. Still anxious not to close the door against friendly adjustment, new modifications were framed, and further concessions authorized than could before have been supposed necessary; and our ministers were instructed to resume their negociations on these grounds On this new reference to amicable discussion we were reposing in confidence, when on the twenty-second day of June last, by a formal order from a British admiral, the frigate Chesapeak, leaving her port for a distant service, was attacked by one of those vessels which had been lying in our harbours, under the indulgencies of hospi tality, was disabled from proceeding, had several of her crew killed, and four taken away. On this outrage no commentaries are necessary. Its character has been pro nounced by the indignant voice of our citizens with an emphasis and unanimity never exceeded. I immediately, by proclamation, interdicted our harbours and waters to all British armed vessels, forbade intercourse with them, and, uncertain how far hostilities were intended, and the town of Norfolk, indeed, being threatened with immediate attack, a sufficient force was ordered for the protection of that place, and such other preparations commenced and pursued as the prospect rendered proper An armed vessel of the United States was dispatched with instructions to our mi nisters at London, to call on that government for the satisfaction and security required by the outrage. A very short interval ought now to bring the answer, which shall be communicated to you as soon as received; then also, or as soon after as the public interests shall be found to admit, the unratified treaty, and proceedings relative to it, shall be made known to you.

The aggression, thus began, has been continued on the part of the British com manders, by remaining within our waters in defiance of the authority of the country, by habitual violations of its jurisdiction, and, at length, by putting to death one of the persons whom they had forcibly taken from on board the Chesapeak. Thes aggravations necessarily lead to the policy, either of never admitting an armed vessel into our harbours, or of maintaining, in every harbour, such an armed force as may constrain obedience to the laws, and protect the lives and property of our citizens against their armed guests. But the expense of such a standing force, and its inconsistence with our principles, dispense with those courtesies which would necessarily call for it, and leave us equally free to exclude the navy, as we have the army of a foreign power, from entering our limits.

The former violations of maritime rights, another is now added of very extensive effect. The government of that nation has issued an order, interdicting all trade, b neutrals, between ports not in amity with them. And being now at war with nearly every nation on the Atlantic and Mediterranean seas, our vessels are required sacrifice their cargoes at the first port they touch, or to return home without the benefit of going to any other market. Under this new law of the ocean, our trad on the Mediterranean has been swept away by seizures and condemnations, and th in other seas is threatened with the same fate.

Our differences with Spain remain still unsettled; no measure having been take on her part, since my last communications to Congress, to bring them to a clos But under a state of things which may favour re-consideration, they have been recently pressed, and an expectation is entertained, that they may now soon b brought to an issue of some sort. With their subjects on our borders, no new col lisions have taken place, nor seem immediately to be apprehended. To our former grounds of complaint has been added a very serious one, as you will see, by the decree, a copy of which is now communicated. Whether this decree, which pro fesses to be conformable to that of the French government of November 11, 1806 heretofore communicated to Congress, will also be conformed to that, in its construc tion and application, in relation to the United States, had not been ascertained at the

date of our last communications. These, however, gave reason to expect such a conformity.

With the other nations of Europe our harmony has been uninterrupted, and commerce and friendly intercourse have been maintained on their usual footing.

Our peace with the several States, on the coast of Barbary, appears as firm as 'at any former period, and as likely to continue as that of any other nation.

Among our Indian neighbours in the north-western quarter, some fermentation was observed, soon after the late occurrences, threatening the continuance of our peace. Messages were said to be interchanged, and tokens to be passing, which usually denote a state of restlessness among them, and the character of the agitators pointed to the sources of excitement. Measures were immediately taken for providing against that danger; instructions were given to require explanations, and, with assurances of our continued friendship, to admonish the tribe to remain quiet at home, taking no part in quarrels not belonging to them. As far as we are yet informed, the tribes in our vicinity, who are most advanced in the pursuits of industry, are sincerely disposed to adhere to their friendship with us, and to their peace with all others. While those more remote, do not present appearances sufficiently quiet to justify the intermission of military precaution on our part.

The great tribes on our south-western quarter, much advanced beyond the others in agricultural and household arts, appear tranquil, and identifying their views with ours, in proportion to their advancements. With the whole of these people, in every quarter, I shall continue to inculcate peace and friendship with all their neighbours, and perseverance in those occupations and pursuits which will best promote their own well-being.

The appropriations of the last session, for the defence of our sea-port towns and harbours, were made under expectation, that a continuance of our peace would permit us to proceed in that work according to our convenience. It has been thought better to apply the sums then given towards the defence of New York, Charleston, and New Orleans, chiefly, as most open and most likely first to need protection s and to leave places less immediately in danger, to the provisions of the present session.

The gun-boats too already provided have, on a like principle, been chiefly assigned to New York, New Orleans, and the Chesapeak. Whether our moveable force on the water, so material in aid of the defensive works on the land, should be augmented in this or any other form, is left to the wisdom of the legislature. For the purpose. of manning these vessels, in sudden attacks on our harbours, it is a matter for consideration, whether the seamen of the United States may not justly be formed into a special militia, to be called on for tours of duty in defence of the harbours, where they shall happen to be; the ordinary militia of the place furnishing that portion which may consist of landsmen.

The moment our peace was threatened, I deemed it indispensable to secure a greater provision of those articles of military stores, with which our magazines were not sufficiently furnished.To have awaited a previous and special sanction by law, would have lost occasions which might not be retrieved. I did not hesitate, therefore, to authorise engagements for such supplements to our existing stock, as would render it adequate to the emergencies threatening us; and I trust that the legislature, feeling the same anxiety for the safety of our country, so materially advanced by this precaution, will approve, when done, what they would have seen so important to be done, if then assembled. Expenses also, unprovided for, arose out of the necessity of calling all our gun-boats into actual service for the defence of our harbours, of all which accounts will be laid before you.

Whether a regular army is to be raised, and to what extent, must depend on the information so shortly expected. In the mean time, I have called on the states for quotas of militia to be in readiness for present defence; and have, moreover, encouraged the acceptance of volunteers, and I am happy to inform you, that these have offered themselves with great alacrity in every part of the union: they are ordered to be organized, and ready at a moment's warning, to proceed on any service to which they may be called, and every preparation within the executive power, has been made to insure us the benefit of early exertions,

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I informed congress, at their last session, of the enterprises against the public peace, which were believed to be in preparation by Aaron Burr, and his associates, of the measures taken to defeat them, and to bring the offenders to justice. Their enterprises were happily defeated by the patriotic exertions of the militia, whenever called into action, by the fidelity of the army, and energy of the commander-in-chief, in promptly arranging the difficulties presenting themselves on the Sabine; repairing to meet those arising on the Mississippi, and dissipating, before their explosion, plots engendering there. I shall think it my duty to lay before you the proceedings, and the evidence publicly exhibited on the arraignment of the principal offenders before the district court of Virginia. You will be enabled to judge whether the defect was in the testimony, in the law, or in the administration of the law; and wherever it shall be found, the legislature alone can apply or originate the remedy. The framers of our constitution certainly supposed they had guarded as well their government against destruction by treason, as their citizens against oppression, under pretence of it; and if these ends are not attained, it is of importance to inquire by what means, more effectual, they may be secured.

The accounts of the receipts of revenue, during the year, ending on the 30th day of September last, being not yet made up, a correct statement will be hereafter transmitted from the treasury. In the mean time it is ascertained, that the receipts have amounted to near sixteen millions of dollars; which, with the five millions and a half in the treasury at the beginning of the year, have enabled us, after meeting the current demands and interest incurred, to pay more than four millions of the principal of our funded debt. These payments, with those of the preceding five, and a half years, have extinguished of the funded debt, twenty-five millions and a half of dollars, being the whole which could be paid, or purchased, within the limits of the law, and of our contracts, and have left us in the treasury eight millions and a half of dollars. A portion of this sum may be considered as the commencement of accumulation of the surplusses of revenue, which, after paying the instalments of debt, as they shall become payable, will remain without a specific object. It may partly, indeed, be applied towards completing the defence of the exposed points of our country, on such a scale as shall be adapted to our principles and circumstances.

This object is doubtless among the first entitled to attention in such a state of our finances, and it is one which, whether we have peace or war, will provide security where it is due. Whether what shall remain of this, with the future surplusses, may be usefully applied to purposes already authorised, or more usefully to others requiring new authorities, or how otherwise they shall be disposed of, are questions caling for the notice of congress : unless, indeed, they shall be superseded by a change in our public relations, now awaiting the determination of others. Whatever be that determination, it is a great consolation that it will become known, at a. moment when the supreme council of the nation is assembled at its post, and ready to give the aids of its wisdom and authority to whatever course the good of our country shall then call us to pursue. 402

Matters of minor importance will be the subjects of future communications; and nothing shall be wanting, on my part, which may give information or dispatch to the proceedings of the legislature, in the exercise of their high duties, and at a moment so interesting to the public welfare.

Tuesday, Oct. 27, 1807.

TO CORRESPONDENTS.

MILES BRITANNICUS shall appear in our next number.

TH. JEFFERSON.

CLAVIS ALBUS's letter respecting a certain general, would, if published in its present form, be detrimental to the interests of the printer. Cannot he contrive to re-mould it, so as that it may appear in a safer form?

The conclusion of the article" Against a Peace," and the article on a plan of taxation in our next.

Printed and published by G. SIDNEY, No. 1, Northumberland-Street, Strand; Sold by H. T. HODGSON, Wimpole-street; J. BELL, Sweating's-alley, Cornhill; and by all the News-venders in Town and Country.

ol. III. No. 25. Saturday, December 19, 1807. Price 10d.

465 FINANCE.

Receipt to satisfy the Poor; relieve the middle Ranks; secure the Property of the Rich; surprize and disappoint our Enemies; make Great Britain happy; and pay off the national Debt.

COPY OF MR. PITT'S ORIGINAL RECEIPT.

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Here Mr. Pitt's increasing ratio of taxation stopped. But, if such progressively inasing ratio be a good one, why stop there, at 1-10th? why not continue it, ad infium? or why not, at least, until the part, paid to government, be equal to the part erved by the proprietor? But a scale calculated upon an infinitely increasing series uld probably be the wisest of all. But here follow two examples of a limited

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20,000, 1-10+4-90

30,000,

1-10-8-90

40,000,-1-10+12-90

50,000, 1-10+16-90 60,000, 1-10+20-90

This looks very well upon paper, but it is perhaps rather too theoretical for execn tion.-The next scheme will be less liable to that objection: particularly if we choose to insert a series on the same principle, between Annual Proportion to be each subsequent 10,000, consisting of ten places, Amount. paid. with a common difference. But I have not taken the trouble to calculate these, though soon done, because I only purposed to suggest the principle of continuing Mr. Pitt's original idea, that the more a man has, in the higher proportion he should pay for protection.---I am well aware how this would affect the great capitalists, and perhaps cramp the genius of spirit and enterprise. But, if a merchant had extended his trade, and accumulated his wealth so greatly, that it might appear to him not to be worth his while to acquire more money, because government would take so large a proportion of it---still the avenues open to him, and not pursued by him, would be open to other adventurers, who are still satisfied with their gains, and their deductions. But an infinite series, converging infinitely slow to the half, would cer tainly be a practicable, and, in my opinion, a wise mode and scale of taxation. I think the general objection to the stoppage of the series is unanswerable :---let it increase as slowly as you please; but let it increase. However small the common difference, the satisfaction it will give to the lower and middle ranks will be cheaply purchased.--Why is the progression stopped in the taxation of windows, houses, servants, carriages, &c. &c. ---If a progression be proper in the lower numbers, why not in the higher---I do not contend for the same progression throughout---let it be varied, by any scale, but let it be continued.

70,000,1-10+24-90

80,000,-1-10-28-90

90,000,-1-10+32-90

100,000,-1-10436-90

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The above project, I leave to the judgment of my readers; and I shall here offer very few words upon the subject. I agree with my correspondent," A payer of Taxes," whose second letter on the expediency of taxing the country bankers will be found in this day's review, that a new system of taxation is not so much wanted, as the means of making the present one more productive. But I apprehend that the above plan is strictly within this line; for it does not propose any novelty in principle, but merely to enlarge a principle already received, or, in the more appropriate expression of my correspondent, to give a greater extension to an established tax. Perhaps he concluded, from my having announced the scheme, as a measure which would " simplify the mode of taxation and of collection," that I meant to suggest a plan which should repeal that now in use. The words are certainly susceptible of this construction; but I did not intend to convey such a meaning, without considerable limitations. We have taxes which, from their nature and mode of collection, do not yield the products at which they were calculated; and there are several which can be easily eluded. moral guilt which every one incurs who strives to cheat the revenue, is a subject upon which I shall expatiate hereafter; at present, it will suffice to observe, that he who acts upon such a principle, commits a greater crime against the security and happiness .of his country than the highway robber. If, therefore, a fraud upon the public revenue be a matter of such consequence; surely, it is no less so, the public should be satisfied that there is a just proportion between the resources and the taxes imposed upon each individual. This is the precise object of the progressive series now submitted to the public. It operates upon one description of persons only, namely, those who possess incomes liable to the public contributions; and, as the income-tax has been found, especially this year, to be a most abundant national resource, I cannot see any objection to an increase of the ratio of taxation, in proportion to the extent of property. Where property is continually accumulating, the principle is, I think, unanswerable. In fact, the extension of the income-tax, in a progressive series, would exactly fall within the limit prescribed by my correspondent, inasmuch as it would not be attended with a sixpence additional expense in the collection, while its products would be fourfold what it now yields. According to the present mode of collecting the taxes (the income-tax excepted) we are at a loss to know precisely how to make

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