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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

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