The ministry, and many of the minority, sacrifice their time in disputing on a question with which they have nothing to do, namely, whether America shall be independent or not. Whereas the only question that can come under their determination is, whether they will accede to it or not. They confound a military question with a political one, and undertake to supply by a vote what they lost by a battle. Say she shall not be independent, and it will signify as much as if they voted against a decree of fate, or say that she shall, and she will be no more independent than before. Questions which, when determined, cannot be executed, serve only to show the folly of dispute and the weakness of disputants.

From a long habit of calling America your own, you suppose her governed by the same prejudices and conceits which govern yourselves. Because you have set up a particular denomination of religion to the exclusion of all others, you imagine she must do the same, and because you, with an unsociable narrowness of mind, have cherished enmity against France and Spain, you suppose her alliance must be defective in friendship. Copying her notions of the world from you, she formerly thought as you instructed, but now feeling herself free, and the prejudice removed, she thinks and acts upon a different system. It frequently happens that in proportion as we are taught to dislike persons and countries, not knowing why, we feel an ardor of esteem upon the removal of the mistake: it seems as if something was to be made amends for, and we eagerly give in to every office of friendship, to atone for the injury of the error. But, perhaps, there is something in the extent of countries, which, among the generality of people, insensibly communicates extension of the mind. The soul of an islander, in its native state, seems bounded by the foggy confines of the water's edge, and all beyond affords to him matters only for profit or curiosity, not for friendship. His island is to him his world, and fixed to that, his every thing centers in it; while those who are inhabitants of a continent, by casting their eye over a larger field, take in likewise a larger intellectual circuit, and thus approaching nearer to an acquaintance with the universe, their atmosphere of thought is extended, and their liberality fills a wider space. In short, our minds seem to be measured by countries when we are men, as they are by places when we are children, and until something happens to disentangle us from the prejudice, we serve under it without perceiving it.

In addition to this, it may be remarked, that men who study any universal science, the principles of which are universally known, or admitted, and applied without distinction to the common benefit of all countries, obtain thereby a larger share of philanthropy than those who only study national arts and improvements. Natural philosophy, mathematics and astronomy, carry the mind from the country to the creation, and give it a fitness suited to the extent. It was not Newton's honor, neither could it be his pride, that he was an Englishman, but that he was a philosopher, the heavens had liberated him from the prejudices of an island, and science had expanded his soul as boundless as his studies.

COMMON SENSE.

PHILADELPHIA, March, 1780.



THE CRISIS IX. (HAD AMERICA PURSUED HER ADVANTAGES)

HAD America pursued her advantages with half the spirit that she resisted her misfortunes, she would, before now, have been a conquering and a peaceful people; but lulled in the lap of soft tranquillity, she rested on her hopes, and adversity only has convulsed her into action. Whether subtlety or sincerity at the close of the last year induced the enemy to an appearance for peace, is a point not material to know; it is sufficient that we see the effects it has had on our politics, and that we sternly rise to resent the delusion.

The war, on the part of America, has been a war of natural feelings. Brave in distress; serene in conquest; drowsy while at rest; and in every situation generously disposed to peace; a dangerous calm, and a most heightened zeal have, as circumstances varied, succeeded each other. Every passion but that of despair has been called to a tour of duty; and so mistaken has been the enemy, of our abilities and disposition, that when she supposed us conquered, we rose the conquerors. The extensiveness of the United States, and the variety of their resources; the universality of their cause, the quick operation of their feelings, and the similarity of their sentiments, have, in every trying situation, produced a something, which, favored by providence, and pursued with ardor, has accomplished in an instant the business of a campaign. We have never deliberately sought victory, but snatched it; and bravely undone in an hour the blotted operations of a season.

The reported fate of Charleston, like the misfortunes of 1776, has at last called forth a spirit, and kindled up a flame, which perhaps no other event could have produced. If the enemy has circulated a falsehood, they have unwisely aggravated us into life, and if they have told us the truth, they have unintentionally done us a service. We were returning with folded arms from the fatigues of war, and thinking and sitting leisurely down to enjoy repose. The dependence that has been put upon Charleston threw a drowsiness over America. We looked on the business done—the conflict over—the matter settled—or that all which remained unfinished would follow of itself. In this state of dangerous relaxation, exposed to the poisonous infusions of the enemy, and having no common danger to attract our attention, we were extinguishing, by stages, the ardor we began with, and surrendering by piece-meal the virtue that defended us.

Afflicting as the loss of Charleston may be, yet if it universally rouse us from the slumber of twelve months past, and renew in us the spirit of former days, it will produce an advantage more important than its loss. America ever is what she thinks herself to be. Governed by sentiment, and acting her own mind, she becomes, as she pleases, the victor or the victim.

It is not the conquest of towns, nor the accidental capture of garrisons, that can reduce a country so extensive as this. The sufferings of one part can never be relieved by the exertions of another, and there is no situation the enemy can be placed in that does not afford to us the same advantages which he seeks himself. By dividing his force, he leaves every post attackable. It is a mode of war that carries with it a confession of weakness, and goes on the principle of distress rather than conquest.

The decline of the enemy is visible, not only in their operations, but in their plans; Charleston originally made but a secondary object in the system of attack, and it is now become their principal one, because they have not been able to succeed elsewhere. It would have carried a cowardly appearance in Europe had they formed their grand expedition, in 1776, against a part of the continent where there was no army, or not a sufficient one to oppose them; but failing year after year in their impressions here, and to the eastward and northward, they deserted their capital design, and prudently contenting themselves with what they can get, give a flourish of honor to conceal disgrace.

But this piece-meal work is not conquering the continent. It is a discredit in them to attempt it, and in us to suffer it. It is now full time to put an end to a war of aggravations, which, on one side, has no possible object, and on the other has every inducement which honor, interest, safety and happiness can inspire. If we suffer them much longer to remain among us, we shall become as bad as themselves. An association of vice will reduce us more than the sword. A nation hardened in the practice of iniquity knows better how to profit by it, than a young country newly corrupted. We are not a match for them in the line of advantageous guilt, nor they for us on the principles which we bravely set out with. Our first days were our days of honor. They have marked the character of America wherever the story of her wars are told; and convinced of this, we have nothing to do but wisely and unitedly to tread the well known track. The progress of a war is often as ruinous to individuals, as the issue of it is to a nation; and it is not only necessary that our forces be such that we be conquerors in the end, but that by timely exertions we be secure in the interim. The present campaign will afford an opportunity which has never presented itself before, and the preparations for it are equally necessary, whether Charleston stand or fall. Suppose the first, it is in that case only a failure of the enemy, not a defeat. All the conquest that a besieged town can hope for, is, not to be conquered; and compelling an enemy to raise the siege, is to the besieged a victory. But there must be a probability amounting almost to a certainty, that would justify a garrison marching out to attack a retreat. Therefore should Charleston not be taken, and the enemy abandon the siege, every other part of the continent should prepare to meet them; and, on the contrary, should it be taken, the same preparations are necessary to balance the loss, and put ourselves in a position to co-operate with our allies, immediately on their arrival.

We are not now fighting our battles alone, as we were in 1776; England, from a malicious disposition to America, has not only not declared war against France and Spain, but, the better to prosecute her passions here, has afforded those powers no military object, and avoids them, to distress us. She will suffer her West India islands to be overrun by France, and her southern settlements to be taken by Spain, rather than quit the object that gratifies her revenge. This conduct, on the part of Britain, has pointed out the propriety of France sending a naval and land force to co-operate with America on the spot. Their arrival cannot be very distant, nor the ravages of the enemy long. The recruiting the army, and procuring the supplies, are the two things most necessary to be accomplished, and a capture of either of the enemy's divisions will restore to America peace and plenty.

At a crisis, big, like the present, with expectation and events, the whole country is called to unanimity and exertion. Not an ability ought now to sleep, that can produce but a mite to the general good, nor even a whisper to pass that militates against it. The necessity of the case, and the importance of the consequences, admit no delay from a friend, no apology from an enemy. To spare now, would be the height of extravagance, and to consult present ease, would be to sacrifice it perhaps forever.

America, rich in patriotism and produce, can want neither men nor supplies, when a serious necessity calls them forth. The slow operation of taxes, owing to the extensiveness of collection, and their depreciated value before they arrived in the treasury, have, in many instances, thrown a burden upon government, which has been artfully interpreted by the enemy into a general decline throughout the country. Yet this, inconvenient as it may at first appear, is not only remediable, but may be turned to an immediate advantage; for it makes no real difference, whether a certain number of men, or company of militia (and in this country every man is a militia-man), are directed by law to send a recruit at their own expense, or whether a tax is laid on them for that purpose, and the man hired by government afterwards. The first, if there is any difference, is both cheapest and best, because it saves the expense which would attend collecting it as a tax, and brings the man sooner into the field than the modes of recruiting formerly used; and, on this principle, a law has been passed in this state, for recruiting two men from each company of militia, which will add upwards of a thousand to the force of the country.

But the flame which has broken forth in this city since the report from New York, of the loss of Charleston, not only does honor to the place, but, like the blaze of 1776, will kindle into action the scattered sparks throughout America. The valor of a country may be learned by the bravery of its soldiery, and the general cast of its inhabitants, but confidence of success is best discovered by the active measures pursued by men of property; and when the spirit of enterprise becomes so universal as to act at once on all ranks of men, a war may then, and not till then, be styled truly popular.

In 1776, the ardor of the enterprising part was considerably checked by the real revolt of some, and the coolness of others. But in the present case, there is a firmness in the substance and property of the country to the public cause. An association has been entered into by the merchants, tradesmen, and principal inhabitants of the city [Philadelphia], to receive and support the new state money at the value of gold and silver; a measure which, while it does them honor, will likewise contribute to their interest, by rendering the operations of the campaign convenient and effectual.

Nor has the spirit of exertion stopped here. A voluntary subscription is likewise begun, to raise a fund of hard money, to be given as bounties, to fill up the full quota of the Pennsylvania line. It has been the remark of the enemy, that every thing in America has been done by the force of government; but when she sees individuals throwing in their voluntary aid, and facilitating the public measures in concert with the established powers of the country, it will convince her that the cause of America stands not on the will of a few but on the broad foundation of property and popularity.

Thus aided and thus supported, disaffection will decline, and the withered head of tyranny expire in America. The ravages of the enemy will be short and limited, and like all their former ones, will produce a victory over themselves.

COMMON SENSE.

PHILADELPHIA, June 9, 1780.

P. S. At the time of writing this number of the Crisis, the loss of Charleston, though believed by some, was more confidently disbelieved by others. But there ought to be no longer a doubt upon the matter. Charleston is gone, and I believe for the want of a sufficient supply of provisions. The man that does not now feel for the honor of the best and noblest cause that ever a country engaged in, and exert himself accordingly, is no longer worthy of a peaceable residence among a people determined to be free.

C. S.

THE CRISIS EXTRAORDINARY

ON THE SUBJECT OF TAXATION.

IT IS impossible to sit down and think seriously on the affairs of America, but the original principles upon which she resisted, and the glow and ardor which they inspired, will occur like the undefaced remembrance of a lovely scene. To trace over in imagination the purity of the cause, the voluntary sacrifices that were made to support it, and all the various turnings of the war in its defence, is at once both paying and receiving respect. The principles deserve to be remembered, and to remember them rightly is repossessing them. In this indulgence of generous recollection, we become gainers by what we seem to give, and the more we bestow the richer we become.

So extensively right was the ground on which America proceeded, that it not only took in every just and liberal sentiment which could impress the heart, but made it the direct interest of every class and order of men to defend the country. The war, on the part of Britain, was originally a war of covetousness. The sordid and not the splendid passions gave it being. The fertile fields and prosperous infancy of America appeared to her as mines for tributary wealth. She viewed the hive, and disregarding the industry that had enriched it, thirsted for the honey. But in the present stage of her affairs, the violence of temper is added to the rage of avarice; and therefore, that which at the first setting out proceeded from purity of principle and public interest, is now heightened by all the obligations of necessity; for it requires but little knowledge of human nature to discern what would be the consequence, were America again reduced to the subjection of Britain. Uncontrolled power, in the hands of an incensed, imperious, and rapacious conqueror, is an engine of dreadful execution, and woe be to that country over which it can be exercised. The names of Whig and Tory would then be sunk in the general term of rebel, and the oppression, whatever it might be, would, with very few instances of exception, light equally on all.

Britain did not go to war with America for the sake of dominion, because she was then in possession; neither was it for the extension of trade and commerce, because she had monopolized the whole, and the country had yielded to it; neither was it to extinguish what she might call rebellion, because before she began no resistance existed. It could then be from no other motive than avarice, or a design of establishing, in the first instance, the same taxes in America as are paid in England (which, as I shall presently show, are above eleven times heavier than the taxes we now pay for the present year, 1780) or, in the second instance, to confiscate the whole property of America, in case of resistance and conquest of the latter, of which she had then no doubt.

I shall now proceed to show what the taxes in England are, and what the yearly expense of the present war is to her—what the taxes of this country amount to, and what the annual expense of defending it effectually will be to us; and shall endeavor concisely to point out the cause of our difficulties, and the advantages on one side, and the consequences on the other, in case we do, or do not, put ourselves in an effectual state of defence. I mean to be open, candid, and sincere. I see a universal wish to expel the enemy from the country, a murmuring because the war is not carried on with more vigor, and my intention is to show, as shortly as possible, both the reason and the remedy.

The number of souls in England (exclusive of Scotland and Ireland) is seven millions,* and the number of souls in America is three millions.

* This is taking the highest number that the people of England have been, or can be rated at.

The amount of taxes in England (exclusive of Scotland and Ireland) was, before the present war commenced, eleven millions six hundred and forty-two thousand six hundred and fifty-three pounds sterling; which, on an average, is no less a sum than one pound thirteen shillings and three-pence sterling per head per annum, men, women, and children; besides county taxes, taxes for the support of the poor, and a tenth of all the produce of the earth for the support of the bishops and clergy.* Nearly five millions of this sum went annually to pay the interest of the national debt, contracted by former wars, and the remaining sum of six millions six hundred and forty-two thousand six hundred pounds was applied to defray the yearly expense of government, the peace establishment of the army and navy, placemen, pensioners, etc.; consequently the whole of the enormous taxes being thus appropriated, she had nothing to spare out of them towards defraying the expenses of the present war or any other. Yet had she not been in debt at the beginning of the war, as we were not, and, like us, had only a land and not a naval war to carry on, her then revenue of eleven millions and a half pounds sterling would have defrayed all her annual expenses of war and government within each year. * The following is taken from Dr. Price's state of the taxes of England.

An account of the money drawn from the public by taxes, annually, being the medium of three years before the year 1776.

Amount of customs in England 2,528,275 L. Amount of the excise in England 4,649,892 Land tax at 3s. 1,300,000 Land tax at 1s. in the pound 450,000 Salt duties 218,739 Duties on stamps, cards, dice, advertisements, bonds, leases, indentures, newspapers, almanacks, etc. 280,788 Duties on houses and windows 385,369 Post office, seizures, wine licences, hackney coaches, etc. 250,000 Annual profits from lotteries 150,000 Expense of collecting the excise in England 297,887 Expense of collecting the customs in England 468,703 Interest of loans on the land tax at 4s. expenses of collection, militia, etc. 250,000 Perquisites, etc. to custom-house officers, &c. supposed 250,000 Expense of collecting the salt duties in England 10 1/2 per cent. 27,000 Bounties on fish exported 18,000 Expense of collecting the duties on stamps, cards, advertisements, etc. at 5 and 1/4 per cent. 18,000

Total 11,642,653 L.

But this not being the case with her, she is obliged to borrow about ten millions pounds sterling, yearly, to prosecute the war that she is now engaged in, (this year she borrowed twelve) and lay on new taxes to discharge the interest; allowing that the present war has cost her only fifty millions sterling, the interest thereon, at five per cent., will be two millions and an half; therefore the amount of her taxes now must be fourteen millions, which on an average is no less than forty shillings sterling, per head, men, women and children, throughout the nation. Now as this expense of fifty millions was borrowed on the hopes of conquering America, and as it was avarice which first induced her to commence the war, how truly wretched and deplorable would the condition of this country be, were she, by her own remissness, to suffer an enemy of such a disposition, and so circumstanced, to reduce her to subjection.

I now proceed to the revenues of America.

I have already stated the number of souls in America to be three millions, and by a calculation that I have made, which I have every reason to believe is sufficiently correct, the whole expense of the war, and the support of the several governments, may be defrayed for two million pounds sterling annually; which, on an average, is thirteen shillings and four pence per head, men, women, and children, and the peace establishment at the end of the war will be but three quarters of a million, or five shillings sterling per head. Now, throwing out of the question everything of honor, principle, happiness, freedom, and reputation in the world, and taking it up on the simple ground of interest, I put the following case:

Suppose Britain was to conquer America, and, as a conqueror, was to lay her under no other conditions than to pay the same proportion towards her annual revenue which the people of England pay: our share, in that case, would be six million pounds sterling yearly. Can it then be a question, whether it is best to raise two millions to defend the country, and govern it ourselves, and only three quarters of a million afterwards, or pay six millions to have it conquered, and let the enemy govern it?

Can it be supposed that conquerors would choose to put themselves in a worse condition than what they granted to the conquered? In England, the tax on rum is five shillings and one penny sterling per gallon, which is one silver dollar and fourteen coppers. Now would it not be laughable to imagine, that after the expense they have been at, they would let either Whig or Tory drink it cheaper than themselves? Coffee, which is so inconsiderable an article of consumption and support here, is there loaded with a duty which makes the price between five and six shillings per pound, and a penalty of fifty pounds sterling on any person detected in roasting it in his own house. There is scarcely a necessary of life that you can eat, drink, wear, or enjoy, that is not there loaded with a tax; even the light from heaven is only permitted to shine into their dwellings by paying eighteen pence sterling per window annually; and the humblest drink of life, small beer, cannot there be purchased without a tax of nearly two coppers per gallon, besides a heavy tax upon the malt, and another on the hops before it is brewed, exclusive of a land-tax on the earth which produces them. In short, the condition of that country, in point of taxation, is so oppressive, the number of her poor so great, and the extravagance and rapaciousness of the court so enormous, that, were they to effect a conquest of America, it is then only that the distresses of America would begin. Neither would it signify anything to a man whether he be Whig or Tory. The people of England, and the ministry of that country, know us by no such distinctions. What they want is clear, solid revenue, and the modes which they would take to procure it, would operate alike on all. Their manner of reasoning would be short, because they would naturally infer, that if we were able to carry on a war of five or six years against them, we were able to pay the same taxes which they do.

I have already stated that the expense of conducting the present war, and the government of the several states, may be done for two millions sterling, and the establishment in the time of peace, for three quarters of a million.*

* I have made the calculations in sterling, because it is a rate generally known in all the states, and because, likewise, it admits of an easy comparison between our expenses to support the war, and those of the enemy. Four silver dollars and a half is one pound sterling, and three pence over.

As to navy matters, they flourish so well, and are so well attended to by individuals, that I think it consistent on every principle of real use and economy, to turn the navy into hard money (keeping only three or four packets) and apply it to the service of the army. We shall not have a ship the less; the use of them, and the benefit from them, will be greatly increased, and their expense saved. We are now allied with a formidable naval power, from whom we derive the assistance of a navy. And the line in which we can prosecute the war, so as to reduce the common enemy and benefit the alliance most effectually, will be by attending closely to the land service.

I estimate the charge of keeping up and maintaining an army, officering them, and all expenses included, sufficient for the defence of the country, to be equal to the expense of forty thousand men at thirty pounds sterling per head, which is one million two hundred thousand pounds.

I likewise allow four hundred thousand pounds for continental expenses at home and abroad.

And four hundred thousand pounds for the support of the several state governments—the amount will then be:

For the army 1,200,000 L. Continental expenses at home and abroad 400,000 Government of the several states 400,000

Total 2,000,000 L.

I take the proportion of this state, Pennsylvania, to be an eighth part of the thirteen United States; the quota then for us to raise will be two hundred and fifty thousand pounds sterling; two hundred thousand of which will be our share for the support and pay of the army, and continental expenses at home and abroad, and fifty thousand pounds for the support of the state government.

In order to gain an idea of the proportion in which the raising such a sum will fall, I make the following calculation:

Pennsylvania contains three hundred and seventy-five thousand inhabitants, men, women and children; which is likewise an eighth of the number of inhabitants of the whole United States: therefore, two hundred and fifty thousand pounds sterling to be raised among three hundred and seventy-five thousand persons, is, on an average, thirteen shillings and four pence per head, per annum, or something more than one shilling sterling per month. And our proportion of three quarters of a million for the government of the country, in time of peace, will be ninety-three thousand seven hundred and fifty pounds sterling; fifty thousand of which will be for the government expenses of the state, and forty-three thousand seven hundred and fifty pounds for continental expenses at home and abroad.

The peace establishment then will, on an average, be five shillings sterling per head. Whereas, was England now to stop, and the war cease, her peace establishment would continue the same as it is now, viz. forty shillings per head; therefore was our taxes necessary for carrying on the war, as much per head as hers now is, and the difference to be only whether we should, at the end of the war, pay at the rate of five shillings per head, or forty shillings per head, the case needs no thinking of. But as we can securely defend and keep the country for one third less than what our burden would be if it was conquered, and support the governments afterwards for one eighth of what Britain would levy on us, and could I find a miser whose heart never felt the emotion of a spark of principle, even that man, uninfluenced by every love but the love of money, and capable of no attachment but to his interest, would and must, from the frugality which governs him, contribute to the defence of the country, or he ceases to be a miser and becomes an idiot. But when we take in with it every thing that can ornament mankind; when the line of our interest becomes the line of our happiness; when all that can cheer and animate the heart, when a sense of honor, fame, character, at home and abroad, are interwoven not only with the security but the increase of property, there exists not a man in America, unless he be an hired emissary, who does not see that his good is connected with keeping up a sufficient defence.

I do not imagine that an instance can be produced in the world, of a country putting herself to such an amazing charge to conquer and enslave another, as Britain has done. The sum is too great for her to think of with any tolerable degree of temper; and when we consider the burden she sustains, as well as the disposition she has shown, it would be the height of folly in us to suppose that she would not reimburse herself by the most rapid means, had she America once more within her power. With such an oppression of expense, what would an empty conquest be to her! What relief under such circumstances could she derive from a victory without a prize? It was money, it was revenue she first went to war for, and nothing but that would satisfy her. It is not the nature of avarice to be satisfied with any thing else. Every passion that acts upon mankind has a peculiar mode of operation. Many of them are temporary and fluctuating; they admit of cessation and variety. But avarice is a fixed, uniform passion. It neither abates of its vigor nor changes its object; and the reason why it does not, is founded in the nature of things, for wealth has not a rival where avarice is a ruling passion. One beauty may excel another, and extinguish from the mind of man the pictured remembrance of a former one: but wealth is the phoenix of avarice, and therefore it cannot seek a new object, because there is not another in the world.

I now pass on to show the value of the present taxes, and compare them with the annual expense; but this I shall preface with a few explanatory remarks.

There are two distinct things which make the payment of taxes difficult; the one is the large and real value of the sum to be paid, and the other is the scarcity of the thing in which the payment is to be made; and although these appear to be one and the same, they are in several instances riot only different, but the difficulty springs from different causes.

Suppose a tax to be laid equal to one half of what a man's yearly income is, such a tax could not be paid, because the property could not be spared; and on the other hand, suppose a very trifling tax was laid, to be collected in pearls, such a tax likewise could not be paid, because they could not be had. Now any person may see that these are distinct cases, and the latter of them is a representation of our own.

That the difficulty cannot proceed from the former, that is, from the real value or weight of the tax, is evident at the first view to any person who will consider it.

The amount of the quota of taxes for this State for the year, 1780, (and so in proportion for every other State,) is twenty millions of dollars, which at seventy for one, is but sixty-four thousand two hundred and eighty pounds three shillings sterling, and on an average, is no more than three shillings and five pence sterling per head, per annum, per man, woman and child, or threepence two-fifths per head per month. Now here is a clear, positive fact, that cannot be contradicted, and which proves that the difficulty cannot be in the weight of the tax, for in itself it is a trifle, and far from being adequate to our quota of the expense of the war. The quit-rents of one penny sterling per acre on only one half of the state, come to upwards of fifty thousand pounds, which is almost as much as all the taxes of the present year, and as those quit-rents made no part of the taxes then paid, and are now discontinued, the quantity of money drawn for public-service this year, exclusive of the militia fines, which I shall take notice of in the process of this work, is less than what was paid and payable in any year preceding the revolution, and since the last war; what I mean is, that the quit-rents and taxes taken together came to a larger sum then, than the present taxes without the quit-rents do now.

My intention by these arguments and calculations is to place the difficulty to the right cause, and show that it does not proceed from the weight or worth of the tax, but from the scarcity of the medium in which it is paid; and to illustrate this point still further, I shall now show, that if the tax of twenty millions of dollars was of four times the real value it now is, or nearly so, which would be about two hundred and fifty thousand pounds sterling, and would be our full quota, this sum would have been raised with more ease, and have been less felt, than the present sum of only sixty-four thousand two hundred and eighty pounds.

The convenience or inconvenience of paying a tax in money arises from the quantity of money that can be spared out of trade.

When the emissions stopped, the continent was left in possession of two hundred millions of dollars, perhaps as equally dispersed as it was possible for trade to do it. And as no more was to be issued, the rise or fall of prices could neither increase nor diminish the quantity. It therefore remained the same through all the fluctuations of trade and exchange.

Now had the exchange stood at twenty for one, which was the rate Congress calculated upon when they arranged the quota of the several states, the latter end of last year, trade would have been carried on for nearly four times less money than it is now, and consequently the twenty millions would have been spared with much greater ease, and when collected would have been of almost four times the value that they now are. And on the other hand, was the depreciation to be ninety or one hundred for one, the quantity required for trade would be more than at sixty or seventy for one, and though the value of them would be less, the difficulty of sparing the money out of trade would be greater. And on these facts and arguments I rest the matter, to prove that it is not the want of property, but the scarcity of the medium by which the proportion of property for taxation is to be measured out, that makes the embarrassment which we lie under. There is not money enough, and, what is equally as true, the people will not let there be money enough.

While I am on the subject of the currency, I shall offer one remark which will appear true to everybody, and can be accounted for by nobody, which is, that the better the times were, the worse the money grew; and the worse the times were, the better the money stood. It never depreciated by any advantage obtained by the enemy. The troubles of 1776, and the loss of Philadelphia in 1777, made no sensible impression on it, and every one knows that the surrender of Charleston did not produce the least alteration in the rate of exchange, which, for long before, and for more than three months after, stood at sixty for one. It seems as if the certainty of its being our own, made us careless of its value, and that the most distant thoughts of losing it made us hug it the closer, like something we were loth to part with; or that we depreciate it for our pastime, which, when called to seriousness by the enemy, we leave off to renew again at our leisure. In short, our good luck seems to break us, and our bad makes us whole.

Passing on from this digression, I shall now endeavor to bring into one view the several parts which I have already stated, and form thereon some propositions, and conclude.

I have placed before the reader, the average tax per head, paid by the people of England; which is forty shillings sterling.

And I have shown the rate on an average per head, which will defray all the expenses of the war to us, and support the several governments without running the country into debt, which is thirteen shillings and four pence.

I have shown what the peace establishment may be conducted for, viz., an eighth part of what it would be, if under the government of Britain.

And I have likewise shown what the average per head of the present taxes is, namely, three shillings and fivepence sterling, or threepence two-fifths per month; and that their whole yearly value, in sterling, is only sixty-four thousand two hundred and eighty pounds. Whereas our quota, to keep the payments equal with the expenses, is two hundred and fifty thousand pounds. Consequently, there is a deficiency of one hundred and eighty-five thousand seven hundred and twenty pounds, and the same proportion of defect, according to the several quotas, happens in every other state. And this defect is the cause why the army has been so indifferently fed, clothed and paid. It is the cause, likewise, of the nerveless state of the campaign, and the insecurity of the country. Now, if a tax equal to thirteen and fourpence per head, will remove all these difficulties, and make people secure in their homes, leave them to follow the business of their stores and farms unmolested, and not only drive out but keep out the enemy from the country; and if the neglect of raising this sum will let them in, and produce the evils which might be prevented—on which side, I ask, does the wisdom, interest and policy lie? Or, rather, would it not be an insult to reason, to put the question? The sum, when proportioned out according to the several abilities of the people, can hurt no one, but an inroad from the enemy ruins hundreds of families.

Look at the destruction done in this city [Philadelphia]. The many houses totally destroyed, and others damaged; the waste of fences in the country round it, besides the plunder of furniture, forage, and provisions. I do not suppose that half a million sterling would reinstate the sufferers; and, does this, I ask, bear any proportion to the expense that would make us secure? The damage, on an average, is at least ten pounds sterling per head, which is as much as thirteen shillings and fourpence per head comes to for fifteen years. The same has happened on the frontiers, and in the Jerseys, New York, and other places where the enemy has been—Carolina and Georgia are likewise suffering the same fate.

That the people generally do not understand the insufficiency of the taxes to carry on the war, is evident, not only from common observation, but from the construction of several petitions which were presented to the Assembly of this state, against the recommendation of Congress of the 18th of March last, for taking up and funding the present currency at forty to one, and issuing new money in its stead. The prayer of the petition was, that the currency might be appreciated by taxes (meaning the present taxes) and that part of the taxes be applied to the support of the army, if the army could not be otherwise supported. Now it could not have been possible for such a petition to have been presented, had the petitioners known, that so far from part of the taxes being sufficient for the support of the whole of them falls three-fourths short of the year's expenses.

Before I proceed to propose methods by which a sufficiency of money may be raised, I shall take a short view of the general state of the country.

Notwithstanding the weight of the war, the ravages of the enemy, and the obstructions she has thrown in the way of trade and commerce, so soon does a young country outgrow misfortune, that America has already surmounted many that heavily oppressed her. For the first year or two of the war, we were shut up within our ports, scarce venturing to look towards the ocean. Now our rivers are beautified with large and valuable vessels, our stores filled with merchandise, and the produce of the country has a ready market, and an advantageous price. Gold and silver, that for a while seemed to have retreated again within the bowels of the earth, have once more risen into circulation, and every day adds new strength to trade, commerce and agriculture. In a pamphlet, written by Sir John Dalrymple, and dispersed in America in the year 1775, he asserted that two twenty-gun ships, nay, says he, tenders of those ships, stationed between Albermarle sound and Chesapeake bay, would shut up the trade of America for 600 miles. How little did Sir John Dalrymple know of the abilities of America!

While under the government of Britain, the trade of this country was loaded with restrictions. It was only a few foreign ports which we were allowed to sail to. Now it is otherwise; and allowing that the quantity of trade is but half what it was before the war, the case must show the vast advantage of an open trade, because the present quantity under her restrictions could not support itself; from which I infer, that if half the quantity without the restrictions can bear itself up nearly, if not quite, as well as the whole when subject to them, how prosperous must the condition of America be when the whole shall return open with all the world. By the trade I do not mean the employment of a merchant only, but the whole interest and business of the country taken collectively.

It is not so much my intention, by this publication, to propose particular plans for raising money, as it is to show the necessity and the advantages to be derived from it. My principal design is to form the disposition of the people to the measures which I am fully persuaded it is their interest and duty to adopt, and which need no other force to accomplish them than the force of being felt. But as every hint may be useful, I shall throw out a sketch, and leave others to make such improvements upon it as to them may appear reasonable.

The annual sum wanted is two millions, and the average rate in which it falls, is thirteen shillings and fourpence per head.

Suppose, then, that we raise half the sum and sixty thousand pounds over. The average rate thereof will be seven shillings per head.

In this case we shall have half the supply that we want, and an annual fund of sixty thousand pounds whereon to borrow the other million; because sixty thousand pounds is the interest of a million at six per cent.; and if at the end of another year we should be obliged, by the continuance of the war, to borrow another million, the taxes will be increased to seven shillings and sixpence; and thus for every million borrowed, an additional tax, equal to sixpence per head, must be levied.

The sum to be raised next year will be one million and sixty thousand pounds: one half of which I would propose should be raised by duties on imported goods, and prize goods, and the other half by a tax on landed property and houses, or such other means as each state may devise.

But as the duties on imports and prize goods must be the same in all the states, therefore the rate per cent., or what other form the duty shall be laid, must be ascertained and regulated by Congress, and ingrafted in that form into the law of each state; and the monies arising therefrom carried into the treasury of each state. The duties to be paid in gold or silver.

There are many reasons why a duty on imports is the most convenient duty or tax that can be collected; one of which is, because the whole is payable in a few places in a country, and it likewise operates with the greatest ease and equality, because as every one pays in proportion to what he consumes, so people in general consume in proportion to what they can afford; and therefore the tax is regulated by the abilities which every man supposes himself to have, or in other words, every man becomes his own assessor, and pays by a little at a time, when it suits him to buy. Besides, it is a tax which people may pay or let alone by not consuming the articles; and though the alternative may have no influence on their conduct, the power of choosing is an agreeable thing to the mind. For my own part, it would be a satisfaction to me was there a duty on all sorts of liquors during the war, as in my idea of things it would be an addition to the pleasures of society to know, that when the health of the army goes round, a few drops, from every glass becomes theirs. How often have I heard an emphatical wish, almost accompanied by a tear, "Oh, that our poor fellows in the field had some of this!" Why then need we suffer under a fruitless sympathy, when there is a way to enjoy both the wish and the entertainment at once.

But the great national policy of putting a duty upon imports is, that it either keeps the foreign trade in our own hands, or draws something for the defence of the country from every foreigner who participates in it with us.

Thus much for the first half of the taxes, and as each state will best devise means to raise the other half, I shall confine my remarks to the resources of this state.

The quota, then, of this state, of one million and sixty thousand pounds, will be one hundred and thirty-three thousand two hundred and fifty pounds, the half of which is sixty-six thousand six hundred and twenty-five pounds; and supposing one fourth part of Pennsylvania inhabited, then a tax of one bushel of wheat on every twenty acres of land, one with another, would produce the sum, and all the present taxes to cease. Whereas, the tithes of the bishops and clergy in England, exclusive of the taxes, are upwards of half a bushel of wheat on every single acre of land, good and bad, throughout the nation.

In the former part of this paper, I mentioned the militia fines, but reserved speaking of the matter, which I shall now do. The ground I shall put it upon is, that two millions sterling a year will support a sufficient army, and all the expenses of war and government, without having recourse to the inconvenient method of continually calling men from their employments, which, of all others, is the most expensive and the least substantial. I consider the revenues created by taxes as the first and principal thing, and fines only as secondary and accidental things. It was not the intention of the militia law to apply the fines to anything else but the support of the militia, neither do they produce any revenue to the state, yet these fines amount to more than all the taxes: for taking the muster-roll to be sixty thousand men, the fine on forty thousand who may not attend, will be sixty thousand pounds sterling, and those who muster, will give up a portion of time equal to half that sum, and if the eight classes should be called within the year, and one third turn out, the fine on the remaining forty thousand would amount to seventy-two millions of dollars, besides the fifteen shillings on every hundred pounds of property, and the charge of seven and a half per cent. for collecting, in certain instances which, on the whole, would be upwards of two hundred and fifty thousand pounds sterling.

Now if those very fines disable the country from raising a sufficient revenue without producing an equivalent advantage, would it not be for the ease and interest of all parties to increase the revenue, in the manner I have proposed, or any better, if a better can be devised, and cease the operation of the fines? I would still keep the militia as an organized body of men, and should there be a real necessity to call them forth, pay them out of the proper revenues of the state, and increase the taxes a third or fourth per cent. on those who do not attend. My limits will not allow me to go further into this matter, which I shall therefore close with this remark; that fines are, of all modes of revenue, the most unsuited to the minds of a free country. When a man pays a tax, he knows that the public necessity requires it, and therefore feels a pride in discharging his duty; but a fine seems an atonement for neglect of duty, and of consequence is paid with discredit, and frequently levied with severity.

I have now only one subject more to speak of, with which I shall conclude, which is, the resolve of Congress of the 18th of March last, for taking up and funding the present currency at forty for one, and issuing new money in its stead.

Every one knows that I am not the flatterer of Congress, but in this instance they are right; and if that measure is supported, the currency will acquire a value, which, without it, it will not. But this is not all: it will give relief to the finances until such time as they can be properly arranged, and save the country from being immediately doubled taxed under the present mode. In short, support that measure, and it will support you.

I have now waded through a tedious course of difficult business, and over an untrodden path. The subject, on every point in which it could be viewed, was entangled with perplexities, and enveloped in obscurity, yet such are the resources of America, that she wants nothing but system to secure success.

COMMON SENSE.

PHILADELPHIA, Oct. 4, 1780.



THE CRISIS X. ON THE KING OF ENGLAND'S SPEECH.

OF all the innocent passions which actuate the human mind there is none more universally prevalent than curiosity. It reaches all mankind, and in matters which concern us, or concern us not, it alike provokes in us a desire to know them.

Although the situation of America, superior to every effort to enslave her, and daily rising to importance and opulence, has placed her above the region of anxiety, it has still left her within the circle of curiosity; and her fancy to see the speech of a man who had proudly threatened to bring her to his feet, was visibly marked with that tranquil confidence which cared nothing about its contents. It was inquired after with a smile, read with a laugh, and dismissed with disdain.

But, as justice is due, even to an enemy, it is right to say, that the speech is as well managed as the embarrassed condition of their affairs could well admit of; and though hardly a line of it is true, except the mournful story of Cornwallis, it may serve to amuse the deluded commons and people of England, for whom it was calculated.

"The war," says the speech, "is still unhappily prolonged by that restless ambition which first excited our enemies to commence it, and which still continues to disappoint my earnest wishes and diligent exertions to restore the public tranquillity."

How easy it is to abuse truth and language, when men, by habitual wickedness, have learned to set justice at defiance. That the very man who began the war, who with the most sullen insolence refused to answer, and even to hear the humblest of all petitions, who has encouraged his officers and his army in the most savage cruelties, and the most scandalous plunderings, who has stirred up the Indians on one side, and the negroes on the other, and invoked every aid of hell in his behalf, should now, with an affected air of pity, turn the tables from himself, and charge to another the wickedness that is his own, can only be equalled by the baseness of the heart that spoke it.

To be nobly wrong is more manly than to be meanly right, is an expression I once used on a former occasion, and it is equally applicable now. We feel something like respect for consistency even in error. We lament the virtue that is debauched into a vice, but the vice that affects a virtue becomes the more detestable: and amongst the various assumptions of character, which hypocrisy has taught, and men have practised, there is none that raises a higher relish of disgust, than to see disappointed inveteracy twisting itself, by the most visible falsehoods, into an appearance of piety which it has no pretensions to.

"But I should not," continues the speech, "answer the trust committed to the sovereign of a free people, nor make a suitable return to my subjects for their constant, zealous, and affectionate attachment to my person, family and government, if I consented to sacrifice, either to my own desire of peace, or to their temporary ease and relief, those essential rights and permanent interests, upon the maintenance and preservation of which, the future strength and security of this country must principally depend."

That the man whose ignorance and obstinacy first involved and still continues the nation in the most hopeless and expensive of all wars, should now meanly flatter them with the name of a free people, and make a merit of his crime, under the disguise of their essential rights and permanent interests, is something which disgraces even the character of perverseness. Is he afraid they will send him to Hanover, or what does he fear? Why is the sycophant thus added to the hypocrite, and the man who pretends to govern, sunk into the humble and submissive memorialist?

What those essential rights and permanent interests are, on which the future strength and security of England must principally depend, are not so much as alluded to. They are words which impress nothing but the ear, and are calculated only for the sound.

But if they have any reference to America, then do they amount to the disgraceful confession, that England, who once assumed to be her protectress, has now become her dependant. The British king and ministry are constantly holding up the vast importance which America is of to England, in order to allure the nation to carry on the war: now, whatever ground there is for this idea, it ought to have operated as a reason for not beginning it; and, therefore, they support their present measures to their own disgrace, because the arguments which they now use, are a direct reflection on their former policy.

"The favorable appearance of affairs," continues the speech, "in the East Indies, and the safe arrival of the numerous commercial fleets of my kingdom, must have given you satisfaction."

That things are not quite so bad every where as in America may be some cause of consolation, but can be none for triumph. One broken leg is better than two, but still it is not a source of joy: and let the appearance of affairs in the East Indies be ever so favorable, they are nevertheless worse than at first, without a prospect of their ever being better. But the mournful story of Cornwallis was yet to be told, and it was necessary to give it the softest introduction possible.

"But in the course of this year," continues the speech, "my assiduous endeavors to guard the extensive dominions of my crown have not been attended with success equal to the justice and uprightness of my views."—What justice and uprightness there was in beginning a war with America, the world will judge of, and the unequalled barbarity with which it has been conducted, is not to be worn from the memory by the cant of snivelling hypocrisy.

"And it is with great concern that I inform you that the events of war have been very unfortunate to my arms in Virginia, having ended in the loss of my forces in that province."—And our great concern is that they are not all served in the same manner.

"No endeavors have been wanted on my part," says the speech, "to extinguish that spirit of rebellion which our enemies have found means to foment and maintain in the colonies; and to restore to my deluded subjects in America that happy and prosperous condition which they formerly derived from a due obedience to the laws."

The expression of deluded subjects is become so hacknied and contemptible, and the more so when we see them making prisoners of whole armies at a time, that the pride of not being laughed at would induce a man of common sense to leave it off. But the most offensive falsehood in the paragraph is the attributing the prosperity of America to a wrong cause. It was the unremitted industry of the settlers and their descendants, the hard labor and toil of persevering fortitude, that were the true causes of the prosperity of America. The former tyranny of England served to people it, and the virtue of the adventurers to improve it. Ask the man, who, with his axe, has cleared a way in the wilderness, and now possesses an estate, what made him rich, and he will tell you the labor of his hands, the sweat of his brow, and the blessing of heaven. Let Britain but leave America to herself and she asks no more. She has risen into greatness without the knowledge and against the will of England, and has a right to the unmolested enjoyment of her own created wealth.

"I will order," says the speech, "the estimates of the ensuing year to be laid before you. I rely on your wisdom and public spirit for such supplies as the circumstances of our affairs shall be found to require. Among the many ill consequences which attend the continuation of the present war, I most sincerely regret the additional burdens which it must unavoidably bring upon my faithful subjects."

It is strange that a nation must run through such a labyrinth of trouble, and expend such a mass of wealth to gain the wisdom which an hour's reflection might have taught. The final superiority of America over every attempt that an island might make to conquer her, was as naturally marked in the constitution of things, as the future ability of a giant over a dwarf is delineated in his features while an infant. How far providence, to accomplish purposes which no human wisdom could foresee, permitted such extraordinary errors, is still a secret in the womb of time, and must remain so till futurity shall give it birth.

"In the prosecution of this great and important contest," says the speech, "in which we are engaged, I retain a firm confidence in the protection of divine providence, and a perfect conviction in the justice of my cause, and I have no doubt, but, that by the concurrence and support of my Parliament, by the valour of my fleets and armies, and by a vigorous, animated, and united exertion of the faculties and resources of my people, I shall be enabled to restore the blessings of a safe and honorable peace to all my dominions."

The King of England is one of the readiest believers in the world. In the beginning of the contest he passed an act to put America out of the protection of the crown of England, and though providence, for seven years together, has put him out of her protection, still the man has no doubt. Like Pharaoh on the edge of the Red Sea, he sees not the plunge he is making, and precipitately drives across the flood that is closing over his head.

I think it is a reasonable supposition, that this part of the speech was composed before the arrival of the news of the capture of Cornwallis: for it certainly has no relation to their condition at the time it was spoken. But, be this as it may, it is nothing to us. Our line is fixed. Our lot is cast; and America, the child of fate, is arriving at maturity. We have nothing to do but by a spirited and quick exertion, to stand prepared for war or peace. Too great to yield, and too noble to insult; superior to misfortune, and generous in success, let us untaintedly preserve the character which we have gained, and show to future ages an example of unequalled magnanimity. There is something in the cause and consequence of America that has drawn on her the attention of all mankind. The world has seen her brave. Her love of liberty; her ardour in supporting it; the justice of her claims, and the constancy of her fortitude have won her the esteem of Europe, and attached to her interest the first power in that country.

Her situation now is such, that to whatever point, past, present or to come, she casts her eyes, new matter rises to convince her that she is right. In her conduct towards her enemy, no reproachful sentiment lurks in secret. No sense of injustice is left upon the mind. Untainted with ambition, and a stranger to revenge, her progress has been marked by providence, and she, in every stage of the conflict, has blest her with success.

But let not America wrap herself up in delusive hope and suppose the business done. The least remissness in preparation, the least relaxation in execution, will only serve to prolong the war, and increase expenses. If our enemies can draw consolation from misfortune, and exert themselves upon despair, how much more ought we, who are to win a continent by the conquest, and have already an earnest of success?

Having, in the preceding part, made my remarks on the several matters which the speech contains, I shall now make my remarks on what it does not contain.

There is not a syllable in its respecting alliances. Either the injustice of Britain is too glaring, or her condition too desperate, or both, for any neighboring power to come to her support. In the beginning of the contest, when she had only America to contend with, she hired assistance from Hesse, and other smaller states of Germany, and for nearly three years did America, young, raw, undisciplined and unprovided, stand against the power of Britain, aided by twenty thousand foreign troops, and made a complete conquest of one entire army. The remembrance of those things ought to inspire us with confidence and greatness of mind, and carry us through every remaining difficulty with content and cheerfulness. What are the little sufferings of the present day, compared with the hardships that are past? There was a time, when we had neither house nor home in safety; when every hour was the hour of alarm and danger; when the mind, tortured with anxiety, knew no repose, and every thing, but hope and fortitude, was bidding us farewell.

It is of use to look back upon these things; to call to mind the times of trouble and the scenes of complicated anguish that are past and gone. Then every expense was cheap, compared with the dread of conquest and the misery of submission. We did not stand debating upon trifles, or contending about the necessary and unavoidable charges of defence. Every one bore his lot of suffering, and looked forward to happier days, and scenes of rest.

Perhaps one of the greatest dangers which any country can be exposed to, arises from a kind of trifling which sometimes steals upon the mind, when it supposes the danger past; and this unsafe situation marks at this time the peculiar crisis of America. What would she once have given to have known that her condition at this day should be what it now is? And yet we do not seem to place a proper value upon it, nor vigorously pursue the necessary measures to secure it. We know that we cannot be defended, nor yet defend ourselves, without trouble and expense. We have no right to expect it; neither ought we to look for it. We are a people, who, in our situation, differ from all the world. We form one common floor of public good, and, whatever is our charge, it is paid for our own interest and upon our own account.

Misfortune and experience have now taught us system and method; and the arrangements for carrying on the war are reduced to rule and order. The quotas of the several states are ascertained, and I intend in a future publication to show what they are, and the necessity as well as the advantages of vigorously providing for them.

In the mean time, I shall conclude this paper with an instance of British clemency, from Smollett's History of England, vol. xi., printed in London. It will serve to show how dismal the situation of a conquered people is, and that the only security is an effectual defence.

We all know that the Stuart family and the house of Hanover opposed each other for the crown of England. The Stuart family stood first in the line of succession, but the other was the most successful.

In July, 1745, Charles, the son of the exiled king, landed in Scotland, collected a small force, at no time exceeding five or six thousand men, and made some attempts to re-establish his claim. The late Duke of Cumberland, uncle to the present King of England, was sent against him, and on the 16th of April following, Charles was totally defeated at Culloden, in Scotland. Success and power are the only situations in which clemency can be shown, and those who are cruel, because they are victorious, can with the same facility act any other degenerate character.

"Immediately after the decisive action at Culloden, the Duke of Cumberland took possession of Inverness; where six and thirty deserters, convicted by a court martial, were ordered to be executed: then he detached several parties to ravage the country. One of these apprehended The Lady Mackintosh, who was sent prisoner to Inverness, plundered her house, and drove away her cattle, though her husband was actually in the service of the government. The castle of Lord Lovat was destroyed. The French prisoners were sent to Carlisle and Penrith: Kilmarnock, Balmerino, Cromartie, and his son, The Lord Macleod, were conveyed by sea to London; and those of an inferior rank were confined in different prisons. The Marquis of Tullibardine, together with a brother of the Earl of Dunmore, and Murray, the pretender's secretary, were seized and transported to the Tower of London, to which the Earl of Traquaire had been committed on suspicion; and the eldest son of Lord Lovat was imprisoned in the castle of Edinburgh. In a word, all the jails in Great Britain, from the capital, northwards, were filled with those unfortunate captives; and great numbers of them were crowded together in the holds of ships, where they perished in the most deplorable manner, for want of air and exercise. Some rebel chiefs escaped in two French frigates that arrived on the coast of Lochaber about the end of April, and engaged three vessels belonging to his Britannic majesty, which they obliged to retire. Others embarked on board a ship on the coast of Buchan, and were conveyed to Norway, from whence they travelled to Sweden. In the month of May, the Duke of Cumberland advanced with the army into the Highlands, as far as Fort Augustus, where he encamped; and sent off detachments on all hands, to hunt down the fugitives, and lay waste the country with fire and sword. The castles of Glengary and Lochiel were plundered and burned; every house, hut, or habitation, met with the same fate, without distinction; and all the cattle and provision were carried off; the men were either shot upon the mountains, like wild beasts, or put to death in cold blood, without form of trial; the women, after having seen their husbands and fathers murdered, were subjected to brutal violation, and then turned out naked, with their children, to starve on the barren heaths. One whole family was enclosed in a barn, and consumed to ashes. Those ministers of vengeance were so alert in the execution of their office, that in a few days there was neither house, cottage, man, nor beast, to be seen within the compass of fifty miles; all was ruin, silence, and desolation."

I have here presented the reader with one of the most shocking instances of cruelty ever practised, and I leave it, to rest on his mind, that he may be fully impressed with a sense of the destruction he has escaped, in case Britain had conquered America; and likewise, that he may see and feel the necessity, as well for his own personal safety, as for the honor, the interest, and happiness of the whole community, to omit or delay no one preparation necessary to secure the ground which we so happily stand upon.

TO THE PEOPLE OF AMERICA

On the expenses, arrangements and disbursements for carrying on the war, and finishing it with honor and advantage

WHEN any necessity or occasion has pointed out the convenience of addressing the public, I have never made it a consideration whether the subject was popular or unpopular, but whether it was right or wrong; for that which is right will become popular, and that which is wrong, though by mistake it may obtain the cry or fashion of the day, will soon lose the power of delusion, and sink into disesteem.

A remarkable instance of this happened in the case of Silas Deane; and I mention this circumstance with the greater ease, because the poison of his hypocrisy spread over the whole country, and every man, almost without exception, thought me wrong in opposing him. The best friends I then had, except Mr. [Henry] Laurens, stood at a distance, and this tribute, which is due to his constancy, I pay to him with respect, and that the readier, because he is not here to hear it. If it reaches him in his imprisonment, it will afford him an agreeable reflection.

"As he rose like a rocket, he would fall like a stick," is a metaphor which I applied to Mr. Deane, in the first piece which I published respecting him, and he has exactly fulfilled the description. The credit he so unjustly obtained from the public, he lost in almost as short a time. The delusion perished as it fell, and he soon saw himself stripped of popular support. His more intimate acquaintances began to doubt, and to desert him long before he left America, and at his departure, he saw himself the object of general suspicion. When he arrived in France, he endeavored to effect by treason what he had failed to accomplish by fraud. His plans, schemes and projects, together with his expectation of being sent to Holland to negotiate a loan of money, had all miscarried. He then began traducing and accusing America of every crime, which could injure her reputation. "That she was a ruined country; that she only meant to make a tool of France, to get what money she could out of her, and then to leave her and accommodate with Britain." Of all which and much more, Colonel Laurens and myself, when in France, informed Dr. Franklin, who had not before heard of it. And to complete the character of traitor, he has, by letters to his country since, some of which, in his own handwriting, are now in the possession of Congress, used every expression and argument in his power, to injure the reputation of France, and to advise America to renounce her alliance, and surrender up her independence.* Thus in France he abuses America, and in his letters to America he abuses France; and is endeavoring to create disunion between two countries, by the same arts of double-dealing by which he caused dissensions among the commissioners in Paris, and distractions in America. But his life has been fraud, and his character has been that of a plodding, plotting, cringing mercenary, capable of any disguise that suited his purpose. His final detection has very happily cleared up those mistakes, and removed that uneasiness, which his unprincipled conduct occasioned. Every one now sees him in the same light; for towards friends or enemies he acted with the same deception and injustice, and his name, like that of Arnold, ought now to be forgotten among us. As this is the first time that I have mentioned him since my return from France, it is my intention that it shall be the last. From this digression, which for several reasons I thought necessary to give, I now proceed to the purport of my address.

* Mr. William Marshall, of this city [Philadelphia], formerly a pilot, who had been taken at sea and carried to England, and got from thence to France, brought over letters from Mr. Deane to America, one of which was directed to "Robert Morris, Esq." Mr. Morris sent it unopened to Congress, and advised Mr. Marshall to deliver the others there, which he did. The letters were of the same purport with those which have been already published under the signature of S. Deane, to which they had frequent reference.

I consider the war of America against Britain as the country's war, the public's war, or the war of the people in their own behalf, for the security of their natural rights, and the protection of their own property. It is not the war of Congress, the war of the assemblies, or the war of government in any line whatever. The country first, by mutual compact, resolved to defend their rights and maintain their independence, at the hazard of their lives and fortunes; they elected their representatives, by whom they appointed their members of Congress, and said, act you for us, and we will support you. This is the true ground and principle of the war on the part of America, and, consequently, there remains nothing to do, but for every one to fulfil his obligation.

It was next to impossible that a new country, engaged in a new undertaking, could set off systematically right at first. She saw not the extent of the struggle that she was involved in, neither could she avoid the beginning. She supposed every step that she took, and every resolution which she formed, would bring her enemy to reason and close the contest. Those failing, she was forced into new measures; and these, like the former, being fitted to her expectations, and failing in their turn, left her continually unprovided, and without system. The enemy, likewise, was induced to prosecute the war, from the temporary expedients we adopted for carrying it on. We were continually expecting to see their credit exhausted, and they were looking to see our currency fail; and thus, between their watching us, and we them, the hopes of both have been deceived, and the childishness of the expectation has served to increase the expense.

Yet who, through this wilderness of error, has been to blame? Where is the man who can say the fault, in part, has not been his? They were the natural, unavoidable errors of the day. They were the errors of a whole country, which nothing but experience could detect and time remove. Neither could the circumstances of America admit of system, till either the paper currency was fixed or laid aside. No calculation of a finance could be made on a medium failing without reason, and fluctuating without rule.

But there is one error which might have been prevented and was not; and as it is not my custom to flatter, but to serve mankind, I will speak it freely. It certainly was the duty of every assembly on the continent to have known, at all times, what was the condition of its treasury, and to have ascertained at every period of depreciation, how much the real worth of the taxes fell short of their nominal value. This knowledge, which might have been easily gained, in the time of it, would have enabled them to have kept their constituents well informed, and this is one of the greatest duties of representation. They ought to have studied and calculated the expenses of the war, the quota of each state, and the consequent proportion that would fall on each man's property for his defence; and this must have easily shown to them, that a tax of one hundred pounds could not be paid by a bushel of apples or an hundred of flour, which was often the case two or three years ago. But instead of this, which would have been plain and upright dealing, the little line of temporary popularity, the feather of an hour's duration, was too much pursued; and in this involved condition of things, every state, for the want of a little thinking, or a little information, supposed that it supported the whole expenses of the war, when in fact it fell, by the time the tax was levied and collected, above three-fourths short of its own quota.

Impressed with a sense of the danger to which the country was exposed by this lax method of doing business, and the prevailing errors of the day, I published, last October was a twelvemonth, the Crisis Extraordinary, on the revenues of America, and the yearly expense of carrying on the war. My estimation of the latter, together with the civil list of Congress, and the civil list of the several states, was two million pounds sterling, which is very nearly nine millions of dollars.

Since that time, Congress have gone into a calculation, and have estimated the expenses of the War Department and the civil list of Congress (exclusive of the civil list of the several governments) at eight millions of dollars; and as the remaining million will be fully sufficient for the civil list of the several states, the two calculations are exceedingly near each other.

The sum of eight millions of dollars have called upon the states to furnish, and their quotas are as follows, which I shall preface with the resolution itself.



"By the United States in Congress assembled.

"October 30, 1781.

"Resolved, That the respective states be called upon to furnish the treasury of the United States with their quotas of eight millions of dollars, for the War Department and civil list for the ensuing year, to be paid quarterly, in equal proportions, the first payment to be made on the first day of April next.

"Resolved, That a committee, consisting of a member from each state, be appointed to apportion to the several states the quota of the above sum.

"November 2d. The committee appointed to ascertain the proportions of the several states of the monies to be raised for the expenses of the ensuing year, report the following resolutions:

"That the sum of eight millions of dollars, as required to be raised by the resolutions of the 30th of October last, be paid by the states in the following proportion:

New Hampshire....... $ 373,598 Massachusetts....... 1,307,596 Rhode Island........ 216,684 Connecticut......... 747,196 New York............ 373,598 New Jersey.......... 485,679 Pennsylvania........ 1,120,794 Delaware............ 112,085 Maryland............ 933,996 Virginia............ 1,307,594 North Carolina...... 622,677 South Carolina...... 373,598 Georgia............. 24,905

$8,000,000

"Resolved, That it be 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."



On these resolutions I shall offer several remarks.

1st, On the sum itself, and the ability of the country. 2d, On the several quotas, and the nature of a union. And, 3d, On the manner of collection and expenditure.

1st, On the sum itself, and the ability of the country. As I know my own calculation is as low as possible, and as the sum called for by congress, according to their calculation, agrees very nearly therewith, I am sensible it cannot possibly be lower. Neither can it be done for that, unless there is ready money to go to market with; and even in that case, it is only by the utmost management and economy that it can be made to do.

By the accounts which were laid before the British Parliament last spring, it appeared that the charge of only subsisting, that is, feeding their army in America, cost annually four million pounds sterling, which is very nearly eighteen millions of dollars. Now if, for eight millions, we can feed, clothe, arm, provide for, and pay an army sufficient for our defence, the very comparison shows that the money must be well laid out.

It may be of some use, either in debate or conversation, to attend to the progress of the expenses of an army, because it will enable us to see on what part any deficiency will fall.

The first thing is, to feed them and prepare for the sick.

Second, to clothe them. Third, to arm and furnish them. Fourth, to provide means for removing them from place to place. And, Fifth, to pay them.

The first and second are absolutely necessary to them as men. The third and fourth are equally as necessary to them as an army. And the fifth is their just due. Now if the sum which shall be raised should fall short, either by the several acts of the states for raising it, or by the manner of collecting it, the deficiency will fall on the fifth head, the soldiers' pay, which would be defrauding them, and eternally disgracing ourselves. It would be a blot on the councils, the country, and the revolution of America, and a man would hereafter be ashamed to own that he had any hand in it.

But if the deficiency should be still shorter, it would next fall on the fourth head, the means of removing the army from place to place; and, in this case, the army must either stand still where it can be of no use, or seize on horses, carts, wagons, or any means of transportation which it can lay hold of; and in this instance the country suffers. In short, every attempt to do a thing for less than it can he done for, is sure to become at last both a loss and a dishonor.

But the country cannot bear it, say some. This has been the most expensive doctrine that ever was held out, and cost America millions of money for nothing. Can the country bear to be overrun, ravaged, and ruined by an enemy? This will immediately follow where defence is wanting, and defence will ever be wanting, where sufficient revenues are not provided. But this is only one part of the folly. The second is, that when the danger comes, invited in part by our not preparing against it, we have been obliged, in a number of instances, to expend double the sums to do that which at first might have been done for half the money. But this is not all. A third mischief has been, that grain of all sorts, flour, beef fodder, horses, carts, wagons, or whatever was absolutely or immediately wanted, have been taken without pay. Now, I ask, why was all this done, but from that extremely weak and expensive doctrine, that the country could not bear it? That is, that she could not bear, in the first instance, that which would have saved her twice as much at last; or, in proverbial language, that she could not bear to pay a penny to save a pound; the consequence of which has been, that she has paid a pound for a penny. Why are there so many unpaid certificates in almost every man's hands, but from the parsimony of not providing sufficient revenues? Besides, the doctrine contradicts itself; because, if the whole country cannot bear it, how is it possible that a part should? And yet this has been the case: for those things have been had; and they must be had; but the misfortune is, that they have been obtained in a very unequal manner, and upon expensive credit, whereas, with ready money, they might have been purchased for half the price, and nobody distressed.

But there is another thought which ought to strike us, which is, how is the army to bear the want of food, clothing and other necessaries? The man who is at home, can turn himself a thousand ways, and find as many means of ease, convenience or relief: but a soldier's life admits of none of those: their wants cannot be supplied from themselves: for an army, though it is the defence of a state, is at the same time the child of a country, or must be provided for in every thing.

And lastly, the doctrine is false. There are not three millions of people in any part of the universe, who live so well, or have such a fund of ability, as in America. The income of a common laborer, who is industrious, is equal to that of the generality of tradesmen in England. In the mercantile line, I have not heard of one who could be said to be a bankrupt since the war began, and in England they have been without number. In America almost every farmer lives on his own lands, and in England not one in a hundred does. In short, it seems as if the poverty of that country had made them furious, and they were determined to risk all to recover all.

Yet, notwithstanding those advantages on the part of America, true it is, that had it not been for the operation of taxes for our necessary defence, we had sunk into a state of sloth and poverty: for there was more wealth lost by neglecting to till the earth in the years 1776, '77, and '78, than the quota of taxes amounts to. That which is lost by neglect of this kind, is lost for ever: whereas that which is paid, and continues in the country, returns to us again; and at the same time that it provides us with defence, it operates not only as a spur, but as a premium to our industry.

I shall now proceed to the second head, viz., on the several quotas, and the nature of a union.

There was a time when America had no other bond of union, than that of common interest and affection. The whole country flew to the relief of Boston, and, making her cause, their own, participated in her cares and administered to her wants. The fate of war, since that day, has carried the calamity in a ten-fold proportion to the southward; but in the mean time the union has been strengthened by a legal compact of the states, jointly and severally ratified, and that which before was choice, or the duty of affection, is now likewise the duty of legal obligation.

The union of America is the foundation-stone of her independence; the rock on which it is built; and is something so sacred in her constitution, that we ought to watch every word we speak, and every thought we think, that we injure it not, even by mistake. When a multitude, extended, or rather scattered, over a continent in the manner we were, mutually agree to form one common centre whereon the whole shall move to accomplish a particular purpose, all parts must act together and alike, or act not at all, and a stoppage in any one is a stoppage of the whole, at least for a time.

Thus the several states have sent representatives to assemble together in Congress, and they have empowered that body, which thus becomes their centre, and are no other than themselves in representation, to conduct and manage the war, while their constituents at home attend to the domestic cares of the country, their internal legislation, their farms, professions or employments, for it is only by reducing complicated things to method and orderly connection that they can be understood with advantage, or pursued with success. Congress, by virtue of this delegation, estimates the expense, and apportions it out to the several parts of the empire according to their several abilities; and here the debate must end, because each state has already had its voice, and the matter has undergone its whole portion of argument, and can no more be altered by any particular state, than a law of any state, after it has passed, can be altered by any individual. For with 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 has 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 our case, 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, everything 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, nor 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 superintendent 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 partridges 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.

COMMON SENSE.

PHILADELPHIA, March 5, 1782.



THE CRISIS. XI. 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 certain—that 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 dependent, 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 in circumstances, and too unwise to foresee them; scheming without principle, and executing without probability, their whole line of management has hitherto been blunder and baseness. Every campaign has added to their loss, and every year to their disgrace; till unable to go on, and ashamed to go back, their politics have come to a halt, and all their fine prospects to a halter.

Could our affections forgive, or humanity forget the wounds of an injured country—we might, under the influence of a momentary oblivion, stand still and laugh. But they are engraven where no amusement can conceal them, and of a kind for which there is no recompense. Can ye restore to us the beloved dead? Can ye say to the grave, give up the murdered? Can ye obliterate from our memories those who are no more? Think not then to tamper with our feelings by an insidious contrivance, nor suffocate our humanity by seducing us to dishonor.

In March 1780, I published part of the Crisis, No. VIII., in the newspapers, but did not conclude it in the following papers, and the remainder has lain by me till the present day. There appeared about that time some disposition in the British cabinet to cease the further prosecution of the war, and as I had formed my opinion that whenever such a design should take place, it would be accompanied by a dishonorable proposition to America, respecting France, I had suppressed the remainder of that number, not to expose the baseness of any such proposition. But the arrival of the next news from England, declared her determination to go on with the war, and consequently as the political object I had then in view was not become a subject, it was unnecessary in me to bring it forward, which is the reason it was never published. The matter which I allude to in the unpublished part, I shall now make a quotation of, and apply it as the more enlarged state of things, at this day, shall make convenient or necessary. It was as follows: