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Probable receipts compared with probable dependitures of 1816.

The gross annual receipt for 1816 ....

865,702, 631
Appropriation for 1816 ... 832,475,303
Excess, above the appropriation .. 6,270,395
Unsatisfied appropriations of 1815.. 7,972,277


Balance of receipts for 1816 ...,
Deduct Loans and Treasury Notes

18,984,656 9,790,821

Ultimate surplus for 1816.....


Customs from March, 1815, to July, 1816, both in.

Debentures during the same period

28,271,143 2,624,421

Product of Customs, exclusive of collection ....... 825,646,722

Customs from March to Dec. 1815, both inclusive,
Debentures during the same period....



Product of Customs, exclusive of collection ........ 86,191,542

Customs from January to July, 1816, both inclusive, 21,354,743
Debentures during the same period....

1,829,564 Product of Customs, exclusive of collection $19,525,179

New York Customs, from March, 1815, to July
1816, both inclusive..

89,926,188 Philadelphia

5,085,206 Boston

3,579, 130 Baltimore

3,339,101 Charleston...

1,047,546 New-Orleans

732,083 Savannah

521,287 Norfolk


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The duties remained nearly the same from 1802 to 1812, except the additional two and a half per cent. on merchandise imported, paying duties ad valorem, which constituted the Mediterranean fund: whence the great

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încrease of duties from 1802 to the commencement of the restrictive system, was owing chiefly to the increased population and consumption of the country,' and the prosperous state of American commerce, until destroyed by the embargo. On the first of July, 1812, one hundred per cent was added to all the permanent duties, which was to continue during the war against England, and one year thereafter. This increased the rate of duties, ad valorem, to 40, 30, and 25 per cent. Soon after the establishment of the federal

government in 1789, duties on American spirits and stills were laid; other internal taxes were afterward laid ; but were all repealed in 1802. The sums paid on these internal taxes, from their commencement to September 30th,1812, was 86,460,003, of which 81,048,033 were paid in 1801 ; and in 1812, only 84,903. The states which paid the largest proportions of the internal taxes were Massachusetts, 8232,566; New-York, 8143,757; Pennsylvania, $209,545; Virginia, 8115,444. Although these internal duties were repealed in 1802, their collection has never yet been completed. On the first of January, 1812, the balances due on the internal revenue, in the several States, amounted to 8254,940.

At the first session of the thirteenth Congress, held in the summer of 1813, internal duties were laid on licences for stills and boilers, carriages for conveyance of persons, licences to retailers of foreign merchandise, wines, and spirituous liquors, on sales at auction, refined sugar, and stamped paper. The amount of the tax was about double its former rate on most of these articles, and three times that amount on licences to retailers. The original plan of the Treasury Department, and adopted by Congress, was to carry on the war by loans; and to provide no more revenue than might be sufficient to defray the ordinary expenses of the government, to pay the interest of the existing public debt, and of new loans, amounting to about $9,000,000, which were to be raised by doubling the duties on imports, and laying twenty cents a bushel on salt;

by sales of public lands; by direct tax of 83,000,000; and 82,000,000 by a tax on stills, spirits, refined

sugar, licences to retailers, sales at auction, carriages, and stamp, paper. These taxes, however, were not permitted to commence until the first of January, 1814. The sums raised by these internal taxes, exclusive of the direct tax, for the two first quarters of 1814, amounted to 82,212,491; for the two last quarters, to 81,000,000. On the nineteenth of September, 1814, additional duties were laid on spirits, licences to retailers, carriages, sales at auction, and stamped paper.

During the same session, Congress also imposed duties on goods, wares, and merchandise, manufactured within the United States, as iron, candles, hats and caps, paper, umbrellas and parasols, playing and visiting cards, saddles and bridles, boots and shoes, beer, ale, and porter, tobacco, snuff and segars, leather, gold and silver plated-ware, jewellery, paste-work, household furniture, and gold and silver watches.


11,793 148,991


The amount of internal duties, accruing in

1814, was.
Deduct duties, refunded or remitted
And expense of collection ..
The amount paid into the Treasury, in

1814, was only
In 1815, the internal duties, accruing,

amounted to .. Deduct duties refunded, &c. 8126,769,

and collection expense The amount paid into the Treasury, in

1815, was The amount paid from the first of January

to the thirtieth of June, 1816, was





Soon after the close of the war, in 1815, the duties on manufactures, household furniture, gold and silver watches, and spirits distilled within the United States, were repealed, as were the additional duties on postage,

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and retail licences. The internal duties, remaining in 1817, are duties on licences for stills and boilers, to retailers, on carriages, refined sugar, sales at auction, stamped paper, and bank notes.

Most of these internal duties, especially those on manufactures, were laid upon the articles ad valorem ; and both the value and quantity of the articles manufactured is made to depend, principally, on the books and oaths of the manufacturer, or those employed by him, The multiplication of oaths is bad policy in any government; it is, in fact, offering a perpetual bounty to one of the worst species of immorality, that of false-swearing. All the world knows what a latitude of conscience custom-house oaths imply in England, in France, in Holland, in these United States, and in every commercial community; and our American government now adds to this mass of evil, by' a new incitement to perjury, in collecting its duties on manufactures, upon the oaths of those persons who are most directly interested to falsify the returns.

On the fourteenth of July, 1798, the first direct tax, amounting to 82,000,000, was laid upon the United States, and apportioned according to the provisions of the federal constitution, the fourth clause of the ninth section of the first article of which declares, that no capitation or other direct tax shall be laid, unless in proportion to the census or enumeration, directed by the third clause of the second section of the first article ; namely, representatives and direct taxes shall be apportioned among the several states, according to their respective numbers, determined by adding to the whole number of free persons, (including those bound to service for a term of years, and excluding Indians not taxed), three-fifths of all other persons; the actual enumeration to be made once in every ten years. By marking the apportionment of direct taxes at different periods, the relative growth of the population of the several states during those periods may be distinctly ascertained. In 1798, the two millions of dollars, direct tax, were thus apportioned among the states :

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New Hampshire 877,705 | Delaware

& 30,430 Massachusetts 260,435 Maryland. 152,600 Rhode Island 37,504 Virginia 345,488 Connecticut 129,767 Kentucky Vermont. 46,864 North Carolina . 193,698 New-York 181,681 South Carolina . 112,997 98,387 Georgia

38,815 Pennsylvania . 237,178 Tennessee



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· This tax was laid upon all dwelling-houses, lands, and slaves, between the ages of twelve and fifty, within the United States.

The number of acres, valued under the

Act, was 163,746,688, valued at 8479,293,264 Number of dwelling-houses, above 8100, 276,695, valued at


Total lands and houses


The slaves enumerated were 393,219. The proportion assessed upon houses was 8471,989, on land, 81,327,713 ; on slaves, 8196,610. In some of the states the valuations were not completed until three or four years after the tax was laid ; and from the date of its imposition to the 30th of September, 1812, a period of fourteen years, only 81,757,240 of this tax were paid into the Treasury; and large balances are still due, now, towards the close of 1817. A second direct tax was laid on the 2nd of August, 1813, to the amount of 83,000,000 ; and thus apportioned among the states, according to the census of 1810:

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