be equal, they must be imposed according to the actual value of the property to be assessed.

§ 133. A proper mode of distributing and apportioning the amount to be raised by taxation, may be supposed to be as follows: The sum to be collected for paying the expenses of the general administration of the state, and to be paid into the state treasury, is apportioned among the several counties in proportion to the amount of taxable property in each. To the sum so charged to each county, are added the county expenses for the year. This amount is divided among the several towns in the county in proportion to the value of the taxable property in each town. To each town's quota of the sum thus apportioned is added the expense of each town for the year. The amount of these constitutes the sum total of taxes to be collected therein. Taxes are collected in each town by a person elected for that purpose, and paid by the collector to the treasurer of the county, by whom the money

paid to all persons having claims on the treasury.

§134 Many state treasuries are supplied, in whole or in part. by the interest or income of the property or funds of the state set apart for this purpose. Canals and rail-roads made by the state, are the property of the state; and the toils collected from these public works often constitute a large portion of its revenue. Revenue is the annual rents, profits, or interest of the public property, and taxes, received into the treasury for the use of the state Revenue is also the produce of duties, imposts, customs, and excises, which a nation or state collects for public use. The power, how. ever, to lay and collect these belongs principally to the national government; and the revenue accruing from this source goes into the national treasury, and is used for national purposes.

§ 135. Duties, imposts, and excises, are called indirect taxes, because they are not laid directly upon the citizen, in proportion to the amount of property he possesses; they merely affect the expense of the goods which he purchases for his use or consumption. They are laid, for the most

ample the proper mode of laying and collecting taxes? § 134. By what means are state treasuries sometimes partially supplied? What is revenue? § 135. Why are duties, imposts, and excises called

part, upon goods imported, that is, goods brought from a foreign country. The effect of an indirect tax upon the consumer may be thus illustrated:

Government, wishing to increase the revenue, lays a duty or tax of ten cents a pound on tea imported. The amount of this duty, though advanced by the importer, is paid to him again by the retail merchant, to whom again it is repaid by the consumer, in the augmented price of the article. But though this tax falls in the end on the consumer, he may avoid paying it by giving up the use of the article taxed.

§ 136. Duties, imposts, and excises, though they are all comprehended in the term, indirect taxes, are words somewhat different in their signification. Duties or customs are taxes levied upon goods imported or exported. The word imposts does not properly apply to goods exported, but only to those which are imported. Excise generally means an inland duty on commodities sold or consumed. Thus the tax paid by the retailer of distilled liquors is called an excise tax. As the power of indirect taxation is, by the constitution of the United States, vested principally in the general government, the nature of duties, and the mode of collecting them, are more appropriate subjects for consideration in another part of this work. (§ 265–281.)

direct taxes? Illustrate the operation of duties, by an example § 136. Give a definition of the terms, duties, imposts, and excises.

PART SECOND.

GOVERNMENT OF THE UNITED STATES.

CHAPTER I.

Settlement and Government of the Colonies.

§ 137. A BRIEF history of the settlement and political institutions of the American colonies is deemed useful in this place, especially to young persons. A recital of the sacrifices which were made to establish the independence of these states, cannot fail to inspire youth with sentiments of genuine patriotism; and a knowledge of the government of the colonies, and of the changes effected in them from time to time, will enable them the better to understand the nature and objects of the constitution.

§ 138. In 1492, America was discovered by Christopher Columbus; an expedition having been fitted out for that purpose by the Spanish government, at his earnest solicitations. His discovery, however, was confined to the West Indies. The English were the people that first discovered the continent of America. This discovery was made in the year 1497, by Giovanni Cabot and his son Sebastian, who were commissioned by Henry VII. to sail in quest of new countries.

§ 139. Of the thirteen colonies whose delegates signed the Declaration of Independence, all but Georgia were settled in the seventeenth century. A colony is a settlement of persons in a distant place, who, remain subject to the government of the parent country. With few exceptions, the colonists were Englishmen. The settlements were chiefly

EXERCISES. 138. When, and by whom, was America discovered? § 139. When were the thirteen colonies settled? By what people?

made at a time of great political excitement in the parent country, caused by encroachments of the crown upon the liberties of the people. Multitudes annually fled hither to find a refuge from oppression. Also the attempt on the part of the government, to enforce conformity to the established church, brought many to this country, where they might enjoy freedom of conscience in matters of religion.

§ 140. In 1606, two companies of merchants and others were incorporated under the names of the London company and the Plymouth company, with the exclusive right of settling and trading within their respective limits. In 1607, the London company sent to Virginia a colony of 100 men, which, in consequence of war with the natives, scarcity of food, and disease, was reduced in a few months to 38. In October, 1609, the number had been increased by new colonists to 500; but a famine reduced them in about six months to 60. In 1613, the land which had before been held in common, was distributed to each individual.

§ 141. If it should be asked, by what right the nations of the eastern continent took possession of the lands in this country, it may be answered, by the same right as that by which a nation of some remote part of the globe, having no knowledge of the United States, should assert its claim to the soil of this country on making a discovery of it. The nations of Europe founded their claim on the right of discovery; a right which the present proprietors of the American soil would not readily concede to any other people claiming it on the same grounds.

§142. The supreme government of the colonies, on their first establishment, was vested in a council residing in England, and was nominated by the king; the subordinate jurisdiction, in a council which was to reside in America, also to be named by the king, and to act in conformity to his in. structions. This charter being found inconvenient, a new one was granted by James, enlarging the colony, abolishing the council in Virginia, and vesting the government in one residing in London.

What is a colony? §140. At what time was the first colony planted; and where? By what company? 14. On what ground was the soil claimed by the Europeans? §.42. In what bodies was the gov

§ 143. In 1619, a great change was effected in the gov. ernment of the colony. A general assembly, the first that was held in Virginia, was called by the governor. Eleven boroughs sent representatives to the convention. The su

preme authority was divided between the governor, a council of state appointed by the company in England, and a general assembly elected by the people with the power to enact laws. In 1624, the displeasure of king James having. been excited by the change that had been made in the gov ernment of the colony, the charter was declared forfeit, and the company dissolved.

§ 144. The Plymouth company, which had the exclusive right to trade and settle in North Virginia, did nothing effectual towards colonizing their territory, extending from the 39th to the 45th degrees of north latitude. But in 1620, a number of Puritans embarked on a voyage with a design of settlement on the Hudson. But by accident, as some suppose, they were landed at Cape Cod, within the limits of the Plymouth company: or, as is generally believed, by the treachery of the Dutch, who themselves contemplated settling on the Hudson, they were, against their intention, compelled to land on the shores of Cape Cod. Puritans was a name given to those who dissented from the established church, because they wished for a purer form of discipline and worship, as many of the ancient forms and cere. monies of the Romish church were still continued.

any

§ 145. Not having contemplated any plantation at this place, they had not obtained charter from the company. Destitute of any right to the soil, and without any powers of government, on the 11th of November, before they landed, they drew up and signed a compact, in which, after acknowledging themselves to be subjects of the crown of England, they declared as follows:

146. "Having undertaken, for the glory of God, and the advancement of the Christian faith, and the honor of our king and country, a voyage to plant the first colony in

ernment of the colonies vested, on their first establishment? § 143. What changes took place in 1619 and 1624? § 144. Where, and in what year, did the Plymouth company make their first settlement? What is the meaning of Puritans? § 145. At what season of the year did they land? 146. What is the nature of the form of govern