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CHROMCLK AND SENTINEL.
A U(i U S T A.
SATUHD \Y MOWfINC, NOVEMBER 23.
It will be perceived by our readers that we have
commenced the publication of the Report of
Mcsara. Berrien. Chappell and Holt, the commie*
sioners appointed by authority of the Legislature,
on the ijbject of the Stale finance*. An entire
copy of the Report, embracing 64 printed page* in
pamphlet form is befora us, but as we have hail no
time to give it a perusal since its rereplion, we are
unahte to say any thing in relation to it. We ahull
continue its pu licatinn day after day until it is
completed, in order to gel it before our readers ss
early a* possible. It is a subject of the deepest
importance to the Stale, which added to the ac
knowledged abilities of the commissioners, will
ensure its general and attentive perusal.
Our correspondent at Millcdgcville has for
warded us two bills, which have Irecn introduced
into the Legislature, holh of which are highly
important. The first is a hill hy Mr. Neal, of
Pike, to reorganizc the system of taxation in this
State, so aa to tax every species of property, real
and personal, equally, according to its value.
The other is a bill, by Col. Stanford, of Halier
sham, to encourage direct exports and imports, by
the formation oi Joint etoclt companies. Wo
have no room to-day for cither of these hills, hut
will endeavor to give them as early as possible.
From our Cnnsspondent.
Milledoaville, November 20, 1839.
IN SENATE.
Reconsiderations. —On motion of Mr. Bran
ham, ao much of the journals as relates to the
passage of the bill to alter the ?d, 7lh and 12lh
sections of the Ist and 2d articles of the Consti
tution of this Stale.
On motion of Mr. Stanford, so much of the
journals as relates to the rejection of the hill to
amend the act incorporating the Haliersham Iron
Works and manufacturing Company.
O l/s reported. — By Mr. Huloway—to compel
person* to give testimony to interrogatories issu
ed from the Justices Court. Ac.
Mr. Morris—to amend the 24th section of an
act passed 23d day of December, 1823, ao fur as
(dates to the serving of summons of garnishment
in certain rases.
Mr. Scarborough—To repeal an act to restrain,
prevent and make penal, the paying away, or
tendering in payment, issuing, Ac., any hank
bills, notes, ticket, check, draft, receipt, instru
ment under seal, or chose in action, inlended.de
signed or fitted for circulation, instead or in char
acter of either, or any “promise to pay" in wri
ting, to Ire used as paper money. Ac.
Mr. Williams—for the relief of Jackson Ma
her.
Mr. Baker—To incorporate the Cess county
Iron Manufacturing Company.
Mr. Knight—To change the times of holding
the Inferior Courts of Lowndes county.
Mr. Miller—To alter and amend an art con]
corning hills of exchange, passed on the 19th of
Dice other, 1823. I
This is to allow damages on hills drawn by
persons in this Slate upon a citizen of this State,
but payable out of it.
There wore one or two other hills introduced,
of inconsiderable mom*nt to the public generally,
on account of their strictly local character.
The bill and resolutions in relation to the
Western and Atlantic Rail Rond, which had
been ordered specially forto-duy, were, utter some
d scuasion upon the motion, suspended until
Tuesday next.
Bills passed. —To add a part of Ware to
Wayne county.
To incorporate the Georgia Silk Manufactu
ring Company.
Bills lust. —To grunt the rights of citizenship
to George Wa d«nJ children, and Daniel Davis
and children.
IJf HOUSE OF REPRESENTATIVES,
R- c< nsideraiinns. —On motion of Mr. Ward
ao much of the journal us relates to the rejection
of the lull to alter and amend the 48th section
of the 14th division of the penal code of this
State.
Mr. Ward and others gave us some brief hut
interesting remarks in relation to his subject.
Several other off irts for reconsideration were
made, hut all unsuccessfully. It is well after the
considerate action o’. the House upon any mea
sure, that its determination should not lie dis
turb'd; hut this reiieelinu suggests ill elf w. h
peculiar force under the mass of matte o w sub
mitted and to be determined by the Legislature.
Bills introduced. — Mr. Woolley—To compel
a'l persons who hive buili.or may hereafter build*
any dam or dams aeiots the Etowah river, to
build a sufficient slope for the free passage of fish.
Mr. Ellis—To prevent obstructions to the na
vigation of the Chattooga river.
Mr. Fainall—To remove the site of public
buildings fiom Drayton, in Dooly county, to
some central paint, Ac.
Mr. Berrien of Jetferson—To change and dr.
fine the line between Jefferson and Washington
counties.
Mr. Bethea—To authorize the sheriff of Wash
ington county, to advertise in the Southern Ad
vo mte.
Mr. Hunter, of Crawford, laid on the fable a
preamble and resolutions in regard to the sus
pension of specie payments. Ac.
Mr. Jones of Elbert— To exempt all practising
physician, from Militia duty, except in lime of
invasion or in«un«etion.
Mr. Ghent—To repeal the act incorporating
Heard county Academy, Ac.
Mr. liignun—To re ( ieal so much of the law
annual u. 22d December, 1829. as relates to pro
hibiting the introduction of slaves on certain
conditions.
MrCone-To authorise certain commit. “
turner, to raise Uia sum of uu
] sand dollars by lottery, to build an Academy in
the city of St. Marys.
Mr. DcLapierre—To authorise the Governor
to furnish arms to the Jackson county volun
leerrf. ,
Mr. Bennett —For the rcliefof W. H. Hughes
and John W. Bassett, from liability as the secu- ■
rilies of John Simmons—lwlh of Bibb county.
Bills passed.— The bill amendatory of the |
acts of incorporation of the city of Millcdgcville-
To amend the act establishing a standard of
weights.
Bills lost and laid on the table.—More effec
tually to suppress negro meetings.
To authorize and require all Clerks of the In
ferior Courts, Sheriffs, Jailors, Ac. to publish es
trays.Ac. in two of the gazettesof Milledgeville. j
This was very well. There should be no such
monopoly.
Resolution offered, —By Mr. Bryan, of Wal
ton —To altolish the office of State Geologist.
There is no important discussion to-day up to
the hour of 12 o’clock, in cither branch. In Se
note, Home little discussion in regard to the Bu
promc Court, Ac., and as to the day when this
subject should be specially considered, together
with the substitute of Mr. Kelly, of Houston.
We inadvertently omitted yesterday to publish
the following teller from the Mayor, to the commit
tee of Council, hy which he withdraws the resig
nation of his office which he had previously ten
dered :
Extra Meeting.
Council Chamber, 7
Tuesday, Nov. 19, 7 P. M. >
Present—Aldermen Dye, Crump, D'Antignac,
Hitt, Dortic/Hishop, Parish.
In the absence ol the Mayor, Alderman Dye
was called to the Chair,
The minutes of the last meeting were read
and confirmed.
The Chairman of the Committee appointed to
wait on his honor the Mayor, to request him to
withdraw Ilia resignation, tendered at the lust
meeting of Council, reported that they had re
ceived a communication in reply to their note,
which was read, us lolluws;
Auousta, Nov. 19, 1839.
Gentlemen .- I have the honor to acknowledge
the receipt ol your communication of the 16th
instant, covering the resolutions of Council, at a
called meeting of that date, expressing their ap
probation of the discharge of my duties us Mayo
of the city, and requesting the withdrawal of my
resignation of that office.
| With the proceedings of the public meeting of
citizens, held this day, 1 have also been furnish
ed, alike expressive ol their approbation of my
official conduct and personal exertions.
T con-ider these expressions of public opinion
not as eommendulory alone of the Mayor of the
city—hut that I have been selected as the repre
sentative of all who have, hy their faithful dis
charge of their official duties, tended to protect
the city in the hour of peril, and of those who,
in the hour of sickness and desolutim, cheered
by their disinterested kind ness and attention the
hearts of the poor and afflicted.
The feelings and wishes of my fellow-citizens,
thus unanimously expressed, leave me no alter
native,—l therefore ithdruw my note of resig
nation, and will endeavor to deserve tile confi
dence reposed in me hy them.
1 have tile honor to he,
Your obedient servant,
A. GUMMING, Mayor C. A.
To Messrs. O. F. Parish. M. M. Dye, William
»M. D’Antignac, E. Thomas, Committee.
Which was received and ordered tube entered
at lull on the minutes,
Tito following resolution was offered by Mr.
Hitt :
Resolved, That the City Council will receive
proposals until the first Saturday in December,
for keeping the Hospital until the Ist of October
1841.
Council then adjourned. ,
8. H. OLIVER, Clerk.
From the iV. Y. Courier and Enquirer.
Extracts of letters received from the Officers
of the Exploring Expedition, received hy 11. M.
ship Imogctic, arrived at Rio Janeiro the 19th
September.
Valparaiso, 7th April, 1839.
Dear Sirs —We arrived here on the 20th ulu,
in the Peacock, and expect in n few days to leave
for Callao, The Relief left here for Callao last
week, and we are expecting daily the schooners
Enlerprize and Sea Gull. The Vincennes and
Porpoise arrived to-day. The Relief experienced
a heavy gale off the Straits of Magellan, and (tad
to repair to thin place wiib loss of oil tier anchors
and chain cables; the gale lasted 22 days. The
store ship Mara|Hisa, ('apt. Hale, from N. York,
arrived here on the 16th April, with our stores,
and has proceeded to discharge them. * •
The officers uud crew of this ship arc well.
U. 8. Sine Vincennes, 5
Valparaiso, 10th May, 1839. 5
Dear Sir —Wc arrived here yesterday, after
an absence from Rio of four months, having been
lying with the ship near Cape Horn over two
months, making examinations, surveys. Ac.; the
vi'her ships went south ; the furthest point reach
ed was 70°, near where Cook went.
The season was too late to gel any further, hut
we shall try it earlier next.
We found the Peacock here; the Relief has
gone to the Straits ot Magellan with the Scien
tific Corps; we expect them next week. The
officers und crew are all well.
Correspondence of the Sew York Times.
Washington, Nov. 13. 1839.
The slate of things which will be presented at
the opening of the next session of Congress has
frequently been the subject of remark and specu
lation in private circles, and the public prints; and
it has been by no means an uncommon opinion
I that the administration party intend, if they can,
I to play off something like the Harrisburg tragedy,'
—(perhaps farce would he a more appropriate
term.) This opinion is strengthened in my mind
by some facts which came to my knowledge to
day. A person holding large chums on the gov
ernment for services actually peifunned, was
told hy an officer of the Treasury department that
“ lle cou > ll not rely on appropriations being made
even by the Ist of February, for their payment;
that owing to disputed elections . and other cau
ses the House might not be organized for a month,
and that he knew from experience that the ap
propriations by Congress could not lie depended
on." The gentleman holding Uus claims, told
the officer ol the Treasury Department,that "he
could scarcely suppose he was serious in his ob
servations. The latter replied that he was. "for
he had known such things done before ; and the
commencement of Congress would lie so stormy
from contested elections, Ac., that there whs no
saying what might or might not ho done I”
Now wlml is to postpone the organization ot
the House for a day. I know not. unless it is
designed to prevent by force the five New Jersey
Whig members from taking their seats, and to
admit the Van Buren men who were not returned
—and to act in the same manner in other dispu
ted eases,"—l verily believe they will be attempt
ed ; and public attention caunot too soon be
drawn to the infamous design.
r
* (try- The subscription lists for the intended tri
bute of respect to the Mayor, will be left, till
Wednesday next, at two o’clock, at the following
place*, where gentlemen disposed to contribute,
are requested to call before that time.
Ward No. I.—At the office oj J. W. Mere
i dith. Eaq.
Ward No. 2.—At the store of Phillip McGran,
Ward No. d.—At the store of Wright, Bull
& Co,
1 Ward No. 4.—At the store of I. Moisc.
From the N. V.[Courier and Enquirer, Nov. 18.
SuNUAI EVENING, Nov, 17.
Stocks advanced on Saturday, and the opera-
I tiona in them were to a fair extent. At the se
; coud board they went rather higher. Delaware
: and Hudson were sold at 6 I*. 10 days; and
1 Harlem at 40.
j The demand for foreign Exchanges continued
I yesterday morning until the departure of the
, Great Western, and the rates on London closed
| at 8J a !) per cent, premium— was psid for
‘ 60 days Sterling Bills, and I 1 9 for 5 days sight.
Franc e closed at sf. 32 J a sf. 35, and there were
| few bills left.
At the Hoard of Brokers $4,700 exchange on
Philadelphia was sold at 87 a 87J. Subsequent
ly a demand lor drafts sprung up on Philadelphia
and Baltimore, and sales on Philadelphia were
made at 12 a 12J on the former, and 12 a 12$
on the latter. The amount offering was not
large. We sincerely hope that this may be fol
! lowed up by a further improvement in the Ex
| change on Southern cities, ns this must precede
their resumption. On other places Exchange
on Saturday was ns follows:
On Richmond. 12$ a 13$
Charleston, a 9s.
Savannah. 10 a 11.
Auguala, 9J a 10$.
Florida, no sales.
Union, Mississippi Post Notes, 22$ a 25
Plante s'Bank, Mississippi, 25 a 30.
, Mobile. 12$ a 13.
New Orleans, 6$ a 6.
| Louisville, nominal.
Cmcinutti, 18 a 22.
, St. Louis, nominal.
i Bank notes of the above slates are selling at an
increased discount of one per cent. $200,000 in
specie arrived here on Saturday from Philadel
phia, of which $150,0011 wereforthe Bank of the
United States in this city.
Flour was unusually dull yesterday. Offers to
buy " ere made at a reduction of 12$ cts per bbl.
on Friday’ prices, hut not accepted.
Gunpowder ox Rail, aotus. —It appears
that notwithstanding the Richmond and Freder
icksburg Rail road Company have repeatedly
given notice that they will not transport gunpow
der on their road, the article is often smuggled
upon it under cover of boxes and packages pur
porting to contain other things. On the 15ih
hist the rear of a long train laden with merchan
dize was suddenly blown up about two miles
above Louisa Court Honso, killing the train hand
stunning the Engine driver and fireman, and
scattering a quantity of goods far around into the
adjoining fields.
The explosion took place while the train was
in motion, and the fact of the gunpowder being
boxed up, and in a close box car of jointed car
pentry, was not sufficient to protect it from the
suhtilty of the sparks. This powder was con
signed by Messrs. Ellis. Ellett & Co., to a Mr.
Houlware near Newark in Louisa, and the boxes
disguiisng it were maikcd “ sundries, 4c.”
There were two distinct explosions of two kegs,
but whether there were others that did not ex
plode, is not known.— Bull. Amer.
Gun. Jackson's opinion.—ln his message
of 1836, President Jackson thus spoke of the
plan of locking the public monies up in sub-treas
uries :
“ To retain it in the Treasury (said he) unem
ployed in any way. is impracl cable. It is con
sidered against the genius of our free institutions
to lock up in vaults the treasure of the nation.
To take from the people the right of hearing
arms, and put their weapons of defence in the
hnnds of a standing army, would be scarcely more
dangerous to their liberties, than to permit iheir
government to accumulate amounts beyond the
supplies necessary to its legitimate wants. Such
a treasure would doubtless be employed at some
time as it has been in other countries, when op
portunity tempted ambition.”
Here is a direc , unequivocal, open blow at the
project of a sub-treasury, and the same person
who penned the above for him ran, at this day,
mid in his name, write a paragraph eulogizing
the sub-treatury to the skies.— iV. V. Slur,
The Aroostook.—The Bangor Wh'g states
that some of the men employed by the Suae of
Maine, have returned and cannot obtain their
pay. They have been living, the Whig says, in
: expectation of having at least a portion of their
> pay on their return, to support their families, and
. the disappointment is of course bitter and se
vere. It is also reported that portions of the
State script have been sold in Boston at twenty
per cent, discount. The opinion is, that if the
Stale Treasurer hud been a man qualified for the
r station he holds, the State would not have been
, reduced to her present humiliating condition.
) ——
s Mr. Ritchie declines being a candidate forthe
-office ol Governor ol \ irgima. He has so long
given law to the shale from hisatm chair, that he
t is unwilling to exchange it for a throne. He
will not lay down the pen lor the sceptre. This
a is one reason, no doubt, ofliis modest declination
- ol the intended honor. Another is that the next
0 J ' or .V candidate lor the gubernatorial chair of the
Old Dominion will lie defeated by a majority al
together too large to he agreeable.— A r . Y. Cour
ier <s■ Enquirer.
t The New Orleans Courier, a devoted suppor
-1 ler ol the Administration, demands a Hank I
- Read the following, taken from that paper :
I “ We, howiver, arc in favor of a n itiunul bank,
i fubjttt to the siivenainin oj Congress. Wdh
, out it we cannot have a national currenci/ that
, will met■ the necessities of the trading commu
nity. They will require a paper euirency of
I equal value with specie ,- to effect this we must
i have a regulator, under the control of the Peo
■ pie, through Iheir Representatives in Congress.
i Therefore, we say, let the Administration come
to our rescue, and erect a National Bank at
Washington, with power to establish a branch
in each of the Stales, when authorized by Iheir
Legislatures.”
I Gr.x. Scott passed through Cleveland to De-
I troit, about a week ago, on a long tour of inspec
, lion on the military post* on that frontier. This
slop has boon rendered necessary in consequence
of anticipated movements by the Canadian pat
riots.—Balt. American.
i
a Specie.—The New York Courier says,—
“ Specie has continued to accumulate in the vault*
if of the banks. They now pay it out freely to
s whoever asks it. and we have good reason to he
ir lieve they are in this respect, in as strong a posi
o tion as at any previous time. The best evidence
d of this IS, that neither American Gold or Silver
i- will command the smallest premium, and dial
l- dealers in coin and bullion have no resources hut
e to pay it into Hanks, on no better terms than they
would Bank Notes.”
The Buitish Queen,— The New York Star
of the 18th says:—Up to the hour of going to
press we have no intelligence from the British
Queen. —She has been out 18 days, if she sailed
j on the first; and as she will bring new* ol much
i importance, there is great solicitude for her arri
val.
Cotton. —The Memphis Enquirer of the sth
inst. says—“ Our valuable staple is pouring in
with a facility never before known. Last year,
there were but about 18,000 bales of cotton ship
ped from our port. This year, despite of all ri
val towns, we will ship not a bale less than 40,-
000. Mississippi will bring more cotton to Mem
phis this year, than she has at any previous
year.”
From the L misville Journal.
Legislative Dionitt. —There is alocofoco
member of the Tennessee House of Representa
tives. named Glenn, from Tipton county, who
appears to be the Doctor Duncan of that body.
During a laic discussion of a bill to increase the
jurisdiction of justices of the peace, the member
from Tipton, a pettifogger by profession, jumped
up and exclaimed—“ Mr. -Speaker, if I were to
legislate lor the benefit of that breed of dogs to
which I belong, I would vole for the passage of
this bill!”
Again—By way of amendment to a proposi
tion to close an expensive session of the General
Assembly at an early day, the same Representa
tive moved—“ That this General Assembly will
adjourn sine die when they get ready, and not be
fore, any thing in Bill Turner's resolution to the
contrary notwithstanding.”
This Mr. Ulenc is one of the loco foeo leaders
in the Tennessee Legislature.
Pennsylvania Coal Minks. —lt is estimated
that the coal mines of Pennsylvania for 1839, will
yield a product worth $5,000,000.
British National Debt. Blackwood's
Magazine ststes that the Tory Government, in
the space of fifteen years after the battle of Wa
terloo, bad paid oil'eighty millions sterling of the
debt; reducing it from 865 millions to 785 mil
lions. And that the Whig Government has in
creased (he debt a million a year (luring the eight
years of its administration. The writer prophe
sies that the change in the Post Office law will
produce a further deficit of one million a year, so
that hereafter the yearly increase of debt will be
two millions sterling.
It is stated that if the taxes had been kept up
tn the standard of 1815, there would now have
been paid off 400 millions of the debt, nearly one
half.
By a statistical table in the same article we
perceive that the population of Great Britain and
Ireland has increased, in 24 years, from 19 to 27
millions.— Philud. North American.
The population of Holland, according to a re
cent census, is 2.697,000. The population of
Paris has inc eased from 795.000 (in 1814) to
1,21)0,000. In the same time the population of
London has increased from 826,000 to 1,700.000.
The population of these two capitals exceeds the
population of all the other capitals of Europe.
Energetic Government op Cuba.—lt is
remarkable that in Havanna. where a few years
since, bravos in open day assassinated their vic
tims with impunity, so great a revolution should
have been effected by the energies of Gov. Tacon,
and his successor, Espoluta, as that indicated by
the following paragraph :
Two American sailors recently went ashore at
Havanna with their ordinary jack knives about
them, and were in consequence sentenced to six
years’ imprisonment at hard labor. The law in
Cuba against carrying deadly weapons is very se
vere, and in this case was strictly enforced.
A Transparent Watch. — A watch has
been presented to the Academy of Science, at
Paris, constructed of very curious material, the
parts being principally formed of rock crystal
It was made by Mr. Rubellier, and is small in
size. The internal works are visible; the two
teethed wheels that carry the hands are rock
crystal, the other wheels of metal, to present ac
cidents from the breaking of springs. All the
screws are fixed in crystal, and all the axles turn
on the rubies. The escapement is of sapphire,
the balance wheel o. rock crystal, and its springs
of gold. The regularity of the watch as a time
keeper, is attributed by the maker to the feeble
expansion of rock crystal on the balance wheel,
&c, The execution of the whole shows to what
a slate of perfection the art of cutting precious
st ones has been carried in modern times.— Bos-
Inn Times.
A painful rumor has been in circulation here
for several days, the amount of which is, that
Hon. Eiiwahd Stanley and William L.
Kknneiiy, Esq. of Beaufort, have gone to Vir
ginia, to settle an affair of honor—Mr. K. being
the challenger. Just as our paper goes to press,
a report is in circulation, whether true or false we
know not. that the parties were arrested on their
way to the battle ground, and bound o\et,—-Ra
leigh Rigisler, Nov. 16.
A Name not to he repeated, albeit
noble. — We find it stated in the Courier Fran
cais of the 11th oil. that the King of Holland has
conferred the honor of knighthood and the digni
ty of command in the order of the Lion Nether
landish, on the Sultan of Djocjokar s, who is
called
Hamankoeboewonoscnopattingatogongabgurrach
nuinsnydinpanotogomode.
What a satisfaction it must he to the natives of
Java to think that foreigners are n»t likely to rob
them of a name like this.
lie port
Os the Commissioners appointed by authority
of the Legislature, on the subject of the State
Finances. — Continued.
Our attention is first to be directed to an ex
amination of the actual resources of the State.—
These may be said to consist, or rather (in part)
to have consisted—
1. Ot the Public L inds. 2, Os Taxes. 3.
Os the Funds of the State in the Central
Bank.
or the public lands.
The accompanying returns of the Surveyor
General and Comptroller General, furnish the re
qui-ile information on this subject. In those
counties in which the lands were distributed by
lottery, the number of acres in each is accurately
ascertained by the surveys which were made pre
paratory to the distribution. In those in which
lands were granted on heudrights.as the quantity
granted was obviously excessive, it became nec
essary to ascertain the area of each county, and
then to calculate the number of acres in such
area. The return made by the Surveyor Gener
al, ascertaining the quantity of land in the State,
in these two modes, shews an aggregate of thirty
five millions five hundred and fifteen thousand,
five hundred and twenty-six (35,615.526) acres.
That this is sufficiently accurate tor all the pur
poses of the present enquiry, is shown by the re
turn of the Comptroller General, by which it ap
pears, that the quantity of land of all the differ
ent qualities, returned for taxes is thirty-five mil
lions eight hundred and sixty-six thousand
three hundred and thirty six (35,866,336) acres]
the more particularly as the quantity of land ac- j
\ V v
• O '“A 'w 'ii
tually grafted by the State, in much greater than
either of these amounts. This will al»o appear
by the return ol the Surveyor General, which,
with that of the UonwMller General, is here
with submitted. It then, tbst this source
of income is exhausted. In an estimate of the re
sources of the State, this, however, % matter of
gratulatioi), rather than of regret. The industry,
skill, and economy of a people, create national
wealth, and inueii of the land so granted, is oc
cupied by a population, who require only those
facilities, which it is in the power of the State to
afford them, practically to illustrate this maxim of
political economy.
OF TAXES.
Since the > car one thousand eight hundred
and thirty-four, no part of the general tax has
been paid into the Treasury of Georgia. A sys
tem ot taxation is provided by law, and taxes are
still levied and collected, but the amount of the
general tax is appropriated in mass to the Justi
ces of the Inferior Court, in the several counties,
for county purposes;—of the nature and proper
ties of this system, it will be necessacy to speak
somew hat in detail.
Let us then proceed to consider our present
system of taxation; a careful examination of
which becomes the more necessary, as it is appa
rent that our future reliance rauct be, in effect, al
most exclusively on taxes. Our enquiry here
will be,
1. Into the justice of the system.
2. Into its adequacy to supply the wants of the
Government, under the various exigencies in
which it may he placed.
3. Into its economy.
First, then, as to its justice. We assume it as
an incontrovertible position, that no system of
taxation which does not hear equally upon the
whole people, can he just; for in this matter of
taxes, the maxim that equality is equity, is per
haps more true than in any other. Were our
political or personal rights alone to be defended
hy Government, then each citizen should con
tribute equal sums to its support, and the whole
system would be extremely simple. But Gov
ernment is designated to defend also our rights of
property ; and though the right be equal in the
poorest and the richest citizen, yet property it
self, to which the right attaches, is most unequal
ly distributed. And as it is property which gives
value to the right, and at the same time ability to
contihute to its delence, the same principle of
equity requires that each citizen should contri
bute equally according to his property. If these ’
principles be true, it would seem to follow that
though specific taxation, or taxation for the pro
tection of particular interests or the restraint of
particular practices, might possibly, from con
siderations of policy, he temporarily resorted to,
they should find no place in a system designed to
he permanent, and lo rest upon the solid princi
ples of equity and justice. Incur present sys
tem there is no uniformity of rule regulating the
imposition of taxes, but a capricious adoption
both of specific and advalorem taxation, the op
eration of which upon the interests affected is [
most unequal, and is only borne quietly, because
of the Inrhincss of our taxes. The two great in
terests of Georgia are Agriculture and Commerce.
Our manufactures are very inconsiderable, and
every other interest may he considered as con
nected with the two first. These two, agricul- -
ture and comn erce, may then be viewed as em
bracing the whole property of the State, from
which taxes ate raised; and such property may
be classed under the terms lands, slaves stock in
trade, and town properly. The two first belong
to agriculture, the two last to commerce. Now,
it will he seen by reference to the documents ac
companying this report, that there are connected
with the agriculture of the State, upwards of two
hundred millions of dollars, (stated in round
numbers,) estimating the land at only three dol
lars per arcre, which is far too low, and the slaves
at four hundred dollars each, and that the lax as
sessed upon land and slaves, under the present
system is. according to the report of the Comp
troller. $53,450. and that there are employed in
or connected with -ur coinmere, at the same time
hut $18,304,148, upon which is assessed $28,-
600. But, if to this he added the tax upon Bank
Stock, and upon Broker’s capital, both of which
appertain to commerce, the disproportion between
tUe burdens borne by these great interests will be
much increased. Thus it is seen how much
more largely the properly of our citizens employ
ed in commerce pays under the present system,
than it would if employed in agriculture, and this,
too, exclusive of what is paid to support the mu
nicipal governmentof the cities and towns, which
is ordinarily a heavy burden, resting entirely up
on commerce. Now this cannot be just; but if
it were so, it might be web to consider whether it
be wise thus to burden our commerce. If wc
i pass from this general view of the two great lead
ing interests of the Slate, to the tax upon land
and sla\es, we shall see in it an inequality as
great as that exhibited in the general view just
presented. A few instances may be given. By
the tax act of 1804, which contains our system,
pine lands, adjoining tide swamp, or contiguous
thereto, or within three miles of water carriage,
are taxed six mills per acre; an amount more
than the average tax paid hy the most productive
and valuable oak and hickory lands of the State.
Again, lands of equal quality below and above
the mouth of Rea’s creek, on the Savannah river
are taxed, the first at two cents nine mills, the
second at one cent five mills per acre.
And again, all pine land, except that which
adjoins tide and inland swamp, the first of which
pays six mills, the second one and a half mill per
acre, is taxed but three-fourths ot a mill per acre.
Yet it is a fact well known, that much very pro
ductive and now valuable land, both on account
of soil and timber, falls within this last class.
Thus it is seen, too, that large bodies of highly
valuable land of this class are taxed only three
fourths of a mill, while a great deal of land, infe
rior in quality and value, is taxed at from two
and a half to six mills per acre. These instan
ces, nut of many, in regard lo the land tax, may
be sufficient for the purpose of illustration; but
there is one fact disclosed hy the documents here
with submitted, which presents the inequality of
our land tax in a very clear light. It is, that four
hundred and ten thousand four hundred and fif
teen acres of land will pay more than one-fourth
ol the whole land tax.though it is but the eighty
se>enth part of the. whole, subject to taxation.
This same inequality is to be found in the lax
upon slaves, all of whom who are under sixty
years of age. without reference to value, are taxed
alike. Yet there are thousands of mechanics,
among the slaves of the Stale, worth from two to
three thousand dollars, who bring to their masters
large and corresponding profits, and for whom
they pay a tax just equal to what a merchant
pays for one hundred dollars worth of his stock
in trade, a citizen of a village for the same amount
in the value of his house, and a planter for a com
mon field hand. In a system thus unequal in its
operation, there can surely be no justice.
Our next enquiry will he into the capacity of
‘ this system to furnish the requisite amount of
| money lo meet the various exigencies of Govern
eminent. And here again we are met hy the in
equality and injustice we have been considering.
A tax to he relied upon should be the voluntary
contribution of freemen, and not the unjust extor
tion of power. No system of taxation can be de
pended upon which is not in accordance with the
principles of the Government, and so sustained
by an enlightened public opinion as to command
public approval under the most unfavorable cir
cuits-, mces. Besides, certainty in the results is
ot the very essence of a good and efficient system
of taxation. Buttherecan be no certainly where
taxes are levied unequally. Men will not pay
willingly when conscious that they are dealt with
| unjustly, and evasions of the law will be the con-
~ ] \
sequence. Just in proportion as the taxes sTisil
he increased, will the inequality be additionally
fcU, and the uncertainly in the results tile nee
arising be increased. It follows then as a neces
sary consequence, that in times of greatest need
and public distress, least dependence is to be pl&.
ced in a system pressing unequally on the peo
ple, as ours does. And further, to he good, it
should not only, at all tim* s, and under all circum
stances, find a hearty support in public opinion,
but should reach all the means and resources ol
the people ; one-half or three-fourths of which
might do with difficulty, that which could le
easily done by the whole. In looking over our
list of taxahles, it Is seen that very much of the
wealth of the people is not included, so that taxes
are not only imposed unequally, but partially.
Such, then, being the character of the present
system, so unequal in its bearings as not likely to
have a willing support, if extended to meet the
possible, and even probable wants of the Govern
ment, and so partial as to leave without its oper
ation, a very large amount of the wealth and re
sources of the State, it is found alike inadequate
and unjust. As to its economy. Some reform is
absolutely necessary here. The accompanying
documents will show that of the sum of fifty-six
thousand twenty-four dollars and thirty-six cents
the Slate’s half of the tax assessed in 1834, th eiu
came into the Treasury but thirty-nine thousaiv)
one hundred and ninety-two dollars and eighteen
cents; the large sum of sixteen thousand eight
hundred and thirty-two dollars eighteen cents,
having been absorbed and lost in commissions,
and among insolvents and defaulters. Such a
result shows some radical fault that should be
corrected. An exemption of the poor classes of
the people frera taxation would reduce the insol
vent list, and such exempt on is recommended.
Collectors should be held to the strictest accoun
tability; and their fidelity insured by adequate
penalties, and the commissions throughout the
State rendered uniform. And we suggest whe
ther it might not lie well, in the smaller counties
where the commissions might not be sufficient to
sustain a separate office, to devolve the collection
upon th® Sheriff, and whether this union might
not (without deranging the general plan of col
lecting our taxes.) both diminish the cost of col
lection, and insure more ability in the officer fill
ing the joint offices of Collector and Sheriff. By
reference to the document laat mentioned it is
seen that double commissions were paid in sixty
counties, and in which a sum was assessed not
very far from one-half of the whole digest.
(To he continued.)
Consignees per South Carolina Rail Road.
Hamburg, November 22, 1839.
S. Kneeland & Son; Stovall, Simmons & Co.;
Reese & Beall; I, Moise; Haviland & Risley; Gar
vin A, Haynes; E. D. Cook; E. T Cook; J. P.
Seize; F. H. Cook; J. D. Crane; T. Davis; G. R.
Jessup; J. Purse; M. A. White; R. Evans; Clark’
McTeir t Co.: I. S. Beers St Co.; S. k G. H. Met
calf; W, & J. Nelson; Guicu k Thompson; C, A.
Greiner; P. A. Scranton; T. J. Parmelee; King k
Hart; J. Cohen; T. Dawson; Baird k Rowland;
Gould & Bulkley; Jeffers k Boulware; K. Boyce;
B. Davis; J. F. Benson; G. Parrott; E. Adams; Ma
her k Rooney; J, Hubbard.
MARINE INTELLIGENCE
Charleston, Nov. 22.
Acrtyed yesterday —Ship Hercules, Greeerson,
Fall River; line ship Catharine, Berry, New York;
brig Aldrich, Baker, Philadelphia; sehr PennsyUh
nia. Wood, Philadelphia; schr Elizabeth, Barstow,
Boston; schr Kite, Martin, Baltimore.
Cleared —Ship Fortitude, Libby, Havre; brig Dan
iel Webster, Adams, New Orleans.
Savannah, Nov. 20.
Arrived yesterday— BrigMadison, Bulkley, New
York; sloop Swallow, Boon, Sunbury.
Departed —Steam packet Savannah, Freeland,
Charleston ; steamboat Cincinnati, Smith. Black
Creek; steamboat Florida, Nock, Black Creek.
GCT EXCHANGE ON NEW YORK —At sighT,
and at one to twenty days sight. For sale by
nov 23 GARDELLE k RHIND.
( tj‘P r • HOOK haying removed t > the city, of.
fees his professional services to the citizens. He
can be found at his residence below the Eagle fit
Phcenix Hotel, Phinizy’s white building.
nov 23 5 3{
017 MRS. INGR..H AM wowd inform her friends
and customers that she will open on Monday next,
18th inst., at the store en Broad street ret entiy oc
cupied by Mrs. Hoffman, a very rich stock of
French, English, Italian, Swiss and American
Goods, selected with much care,and adapted to the
present and approaching season. Also, the latest
Parisian, English and American fashions for Mil i
nery and Dress Making. The ladies in Augusta,
Hamburg, and from the country, are respectfully
invited to call. nov 15 d2tsw2w
py The Synod of South Carolina and Georgia
will meet in the city of Augusta, Ga., on the 4th
Thursdayo f November next,at half paslfi o’clock
p - M - nov 19 dkwtd
Cj” We »re authorized to announce WM. V.
KERR, as a candidate for the office of Sheriff of
Richmond county, at the approaching election,
oct 31 td
(O’ We are authorized to announce JAMES
Me LA WS, Esq. as a candidate for the offices of
C lerk ot the Superior and Inferior Courts of Rich
mond county, at the approaching election, oct 31
(O’ We are authorized to announce ANDREWS’
MACLEAN, as a Candidate for Sheriff of Rich
mond county, at the ensuing election,
nov 13 td
TO THE VOTERS OF RICHMOND COUNTY
Fellow citizens I offer myself as a candi
date for the office of Sheriff of Richmond county,
at the ensuing election, aud respectfully solicit
your support.
ai| g |7 BENJ. BRANTLY.
(O We arc authorised to announce Mr. JOHN
C. SNEAD, as a candidate for the offices of Clerk ot
the Superior and inferior Courts of Richmond
county, at the election to be held on the first Mon
day in January next. aU g 19
ffTWe are authorized to announce WM. H.
MAHARRY, as a candidate for Sheriff of Rich
mond county, at the approaching election.
nov 7
Rr W. G. NIMMO, General 1 ommission Mer
chant, office on Mclntosh stieet, opposite the Con
stitutionalist. nov 7
£j-NOTICE.-— The Rail Road Pateenger Tram,
between Charleston aud Hamburg, will leave as
follows:
UFWARD.
Not to leave Charleston before 7 00 a m.
“ “ Summerville, “ . .8 30
“ “ Georges’, - “ . lo 00
“ “ Branchville, “ - 11 00
“ !! £! id ? r V , > -“ - 11 30 m.
“ Blackville, - “ -100 r. m.
“ Aiken, . . « . 300
Arrive at Hamburg not before - 400
DOWNWARD.
Not to leave Hamburg before 600 a.h.
“ “ Aiken, - “ - - 730
“ “ Blackville, “ . . 930
“ “ Midway, “ . . 10 30
“ “ Branchville, “ - . 11 00
“ “ Georges’, « . -1200 m.
‘ “ Summerville,” - - 2 OOr. m.
Airive at Charleston not before 300
Distance—l36miles. Fare Through—slo 00.
Speed not over 20 miles an hour. To remain 20
minutes each, for breakfast and dinner, and not
longerthan 5 minutes for wood and water at anj
station.
To stop for passengers, when a white flag is
hoisted, at either of the above stations; and also at
Sineaths, Woodstock, Inabiuet’s 41 mile T O
Rives’, Grahams, Willeston, Windsor, Johnsons’,
and Marsh’s T. O. 9 9
Passengers up will breakfast at Woodstock and
dine at Blackville; down, will breakfast at Aike
and dine at Summerville.