Below is the OCR text representation for this newspapers page.

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.