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I make no deduction for prisoners in our gaols, whether for crimes or debts ; though, as I shall, with sorrow, have to state, by-and-bye, these are worthy of very serious notice, even in the comparative view which we are now taking. I suppose that I shall not be contradicted, when I say, that it is impossible, upon any rational ground, to include soldiers, sailors, convicts, and paupers amongst the payers of taxes; and that, therefore, the deductions, which I have made, will be allowed to be necessary to the correctness of the comparison. But, to get rid of the chance of a cavil being raised ; to put it out of the power of any human being to object to my basis, I will distribute our taxes amongst the whole of the population, and will even take that population at its amount previous to the enormous emigration of natives, and re-emigration of foreigners, which the peace on the Continent of Europe has produced. Taking the whole of the population of Great Britain, therefore, at 10,951,338, it appears, that, for each person, old and young, male and female, there were taxes paid, last year, to the amount of 31 dollars and 20 cents (throwing away a fraction); or, in sterling money of England, 71. 16s. This, you will observe, is for every soul, whether pauper, soldier, sailor, debtor, convict or other criminal.

On your side I will take the population, of every description, at only 7,500,000, though it is notoriously much more. Your United States taxes, last year, amounted to 14,550,000 dollars, which, distributed amongst your 7,500,000 people, imposes upon each a little less than two dollars; and, if we add the taxes of the State Governments and the largely estimated poor-taxes, as above, each person in your Republic paid, last year, including every species of tax, the sum of 2 dollars and 50 cents, or 12s. 6d. of our money; while, as we have just seen, there was paid in Great Britain, for every soul, including soldiers, sailors, paupers, debtors, convicts and criminals in prison, the sum of 31 dollars and 20 cepts; or 71. 16s, of our money.

Really (for I must break out a little here) Mr. Madison does appear to have boasted betimes of the fortitude of your people ; of the cheerfulness with which they bear the burdens which the war imposes on them ; of their giving the taxes direct and indirect, with promptness and alacrily! Let him, before he talks in this way, put the people into our state of trial. Let him try the whole population, man, woman and child, pauper, soldier, sailor, debtor, convict and criminal prisoner, with 31 dollars and 20 cents each, instead of two paltry dollars and a half; and, then, let him talk, if he likes, of their fortitude and patriotism. Our Lords and Gentlemen, in our honourable Houses, talk, indeed, with good grounds, of our unerampled patience under our burdens. This compliment, which Parliaments, in former times, seldom bestowed on our and your forefathers, and which, to acknowledge the truth, they as seldom merited, is fully due to us. But, really, Mr. Madison has begun a little too soon to compliment his fellow.citizens on their quality of bearing burdens. Their twelve-andsixpenny-patience will he thought very little of on this side of the water, where we bear, taking paupers, soldiers, and all, eleven times as much, without even a whisper, in the way of complaint. There was, indeed, a few years ago, a man of the name of Carter, in Staffordshire, who published an article, which was understood to contain a censure on his Majesty's Commissioners of Property-Tax, in that county: but he was soon led to feel sorrow for his conduct; and, sioce that, the country has not been diegraced by one single soul, found to follow the evil example, or to be, in the like case, offending. Mr. Madison, says, that his fellow-citi. zens will proudly bear their burdens. But, can they bear them so proudly as we have borne, and still bear, ours? Has he heard of the bonfires, the ringing of bells, the roasting of sheep and of oxen, the feasts, the balls, and the singing parties, which took place, while the Kings, our friends in the war, were here last summer ? Has he heard of the joy at the sight of the exhibition in the Green Park, and at that of the sham naval fight on the Serpentine River, which formed so apt a representation of the Lake of Champlain and its outlet ? Mr. Madison must come hither (and the Times newspaper expects to have him here), before he can form the most distant idea of the extent and valuo of our patience and loyalty. The sum which one good farm pays here, in the various kinds of taxes, would, if attempted to be collected in America, set a whole township, if not a whole county, of your grudging Republicans in mutiny; and compel the Magistrate to call out the horse-soldiers, if there were any at his command. Let us hear no more, therefore, of Mr. Madison's twelve-and-sixpenny-patience. Let us hear no more of his boasts of the fortitude of his Republicans, till their furtitude makes somewhat of a nearer approach towards ours.

If you will excuse this digression, into which, you will confess, I was so naturally led, not to say, dragged, I will now return to my statement of facts, proceeding next to a view of the crimes and punishments in this country.

As to our criminal code, you, who are a lawyer, know full as much about it as I do, except as far as relates to the experience in cases of libel. It is merely of the number and description of crimes and punishments that I am now about to speak; and, as in other cases, I shall not deal in vague surmises or general observations ; but appeal to authentic reports, and build my statements on the unerring rules of arithmetic. Sir Samuel Romilly, who has, for many years, been labouring to effect a softening of our criminal code, caused, in the year 1811, an account to be laid before Parliament of the crimes and punishments, as far as they came before the Judges, for several years preceding. Owing to some cause, with which I am not acquainted, the account came no lower down than the year 1809; and it extended no further than England and Wales, leaving out Scotland, where, as I am told, there are, in fact, but very few crimes and punishments, though the Sheriffs and other Officers of Justice, in that country, are pretty expensive, and are paid out of what is called the Civil List. The summary of the account, of which I have spoken above, is as follows :

Persons. Committed for trial

2721

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Besides these, you will observe, there all the persons who were tried at the Quarter Sessions, in the several counties ; that is to say, the Sessions held by the Justices of the Peace, four times in every year, where as many of the Justices as choose to attend form the Court, having one of their own body for Chairman. At these Sessions the offences of a less heinous nature are examined into and punished. But the Justices can sentence to imprisonment, whipping, fine, and, I believe, they can transport. This is the great Court for the trial of persons charged with thefts of an inferior order; and, I should suppose, that the number of criminals brought before these Courts, is twice as great as that of the criminals who are reserved for trial before the Judges, who go into some counties but once in the year, and into none, except Middlesex, more than twice; whereas the Court of Quarter Sessions is held every three months. However, as I cannot speak here from any authentic document, I shall leave this as a thing whereupon for you to exercise your judgment.

As to any comparison, on this point, between our country and yours, I am wholly destitute of any authentic document, relative to America, touching crimes and punishments. I can, however, speak as far as my own observation went. I lived in Philadelphia about eight years, with every dispositioo to find fault with every thing that I saw, or beard of, that was amiss. During that time, I never heard of any person, except in one instance, being tried for his or her life; I never heard of a mur. der, a highway robbery, or of a house being broken open. I never heard of an execution of death on any person, except (the instance above alluded to) of three men, hanged, on the banks of the Delaware, for piracy and murder; these men were foreigners ; and such was the horror of an execution, even in such a case, that the executioner was obliged to be disguised in such a way, that it was impossible that any one should recognise either bis person or features, being brought to the spot, in a carriage, under an escort of constables, and taken away, in a similar manner, so as to make it almost impossible for him to become publicly known. Philadelphia, at the time I speak of, contained about 70,000 inhabitants,

It is, as I observed before, impossible to come at any exact statement, on this subject, in the way of comparison ; but a few facts, notorious on the two sides of the water respectively, will serve to aid you greatly in forming your opinions as to this matter. Here we have laws to guard our turnip-fields from robbery, and very necessary they are ; for without them there is no man, in any part of the country, who could depend on having the use of his crop, even of that coarse and bulky article. To steal corn out of a field, after it is cut, is punished with death by our laws; and if we had fields of Indian corn, as you have, which is a de lightful food for several weeks before it be ripe, I cannot form an idea of the means that would be necessary to preserve it from being carried away. As to poultry, no man in England has the smallest expectation of being able ever to taste what he raises, unless he carefully locks it up in the night, and has dogs to guard the approaches to the hen-roost. In America, at within ten or twelve miles of Philadelphia, it is the common practice of the farmers to turn the flocks of turkeys into the woods, in the latter end of August, there to remain until towards winter, when they return half fat. A farmer in England would no more think of doing this, than he would think of depositing his purse in any of the public foot. paths across his fields. In order to preserve their fences, the farmers

sometimes resort to this expedient : they bore holes into the stoutest of the stakes, which sustain their hedges ; put gunpowder into those holes ; then drive in a piece of wood very tightly upon the powder ; so that the stolen hedge, in place of performing its office of boiling the kettle, dashes it and all around it to pieces. This mode of preserving fences I first heard of at Alresford, a town at about twelve miles distance from Botley; and though it certainly does appear, at tirst sight, a very cruel one, what is a man to do? The thieves are so expert as to set detection at defiance ; and there is nothing but his fences between him and ruin. I have known a man, who assured me, that, by the stealing of his hedge, in the month of March, and letting into his wheat-land the flocks from the commons, he lost more than 300!. in one night and part of the ensuing day. A few weeks ago I myself had a fire, by which I lost a couple of barns and some other buildings. At this fire a numerous crowd was assembledd, many of whom came for the purpose of rendering assistance ; but one man was detected, while the tire was yet raging, stealing the lead and iron work of a pump, fulfilling the old saying, that nothing is too hot or too heary for a thief; and it required the utmost of my resolution and exertion, aided by three sons and half-a-dozen resolute and faithful servants, to preserve, during the night and the next day (which was Sunday), the imperishable and portable part of the property from being carried away. I will just add upon this subject, as an instance of the baseness of our press, that the Times newspaper published, upon this occasion, a paragraph, stating, that I had most ungratefully driven away "the honest rustics,” who had kindly come to my assistance. It is very true, that I did drive the "honest rustics” away; but I succeeded in putting a stop to their thefts, which would, I verily believe, have been nearly as injurious as the fire. Since the fire happened upon my premises, a gentleman, who had a similar accident some years ago, has assured me, that almost every article of iron was stolen from his premises. It is notorious, that, in London, the thieving forms a very considerable part of every such calamity. But the thing which, better than any other, bespeaks the nature of our situation, in this respect, is the exhibition of notices on the top of garden-walls and of other fences, menacing those who enter with the danger of death from man-traps and spring-guns. Peter Pindar has immortalized these by introducing them into a poem, where he ludicrously represents the King as intent upon “catcliing his living subjects by the legs." But he must have well known, that, without them, neither King nor subject could possess the produce of a garden. Sometimes the traps themselves are hoisted up upon a sort of gibbet, in the day-time, in order to inspire greater terror; and, it is only a few months ago, that we had an account of a man being actually killed by a spring-gun, in a nocturnal expedition in a garden at Mitcham. Besides these we are infested by gangs of itinerant thieves, called gipsies. The life of these people very much resembles that of the savages, whom I have seen, on the borders of the River St. John, in New Brunswick ; except that the latter gain their food by hunting and fishing, and the former by theft. The gipsies have no seitled home; no house, or hut, or place of dwelling. They have asses, which carry themselves, their children, their kettle, and their means of erecting tents, and which tents are precisely like those of the North American savages. The nights they employ in thieving. Sheep, pigs, poultry, corn, roots, fruit : nothing comes amiss to them. What they steal in one place, they spend in another place ; and thus they proceed all over the country. They commit acts of murder and theft and arson innumerable. The members of this moving community are frequently hanged, or transported; but still the troops of vagabonds exist; and, as far as I am able to judge, are as numerous as they were when I was a boy. But still the great evil, in this view of the subject, is the want of honesty in the labouring class, to whatsoever cause that evil is to be ascribed. Those writers on rural affairs, who have urged the employing of threshing-machines for corn, have counted, amongst the greatest of their advantages, that they protected the farmer against the thefis of the thresher. Various are the ways, in which cora is stolen by those who thresh it; but I will content myself with one, the information with regard to which I derive from a very respectable neighbour. He perceived that his thresher brought a large wooden boltle with him to work every day. Being winter time, he could not conceive what should make the man so very thirsty. He watched bim. Never saw him drink. At last he accosted him in his way home, and, after some altercation, insisted upon examining the bottle, which he found to be fuli of wheat. Thus was this man taking away three gallons of wheat every week, which, at that time, was not worth less than six shillings. It was this, I believe, and this alone, which made my neighbour resolve to use a threshing-machine.

Such is by no means an overcharged view of our situation in this respect. Of the causes which have led to it I shall not speak; indeed, I do not know that I am competent. That it is not owing to a wunt of penal laws is very certain. I am unable to say, whether your country, at this time, be better or worse situated as to this matter. At any rate, I shall enable you to make the comparison; and as such comparison, if clearly and candidly made, might be of great use to the people of both countries, I think it is not too much for me to hope, that you, in the public manner of which I am giving you an example, will communicate that comparison to me. But, if you can do it, let us have authentic documents. It would be perfectly easy to obtain a year's account of all the commitments, convictions, and sentences, in your Republic. I should not fear executing such a task with an expense of 20 dollars; and as the execution of it would give to the world a piece of the most interesting and most valuable information, I will not fear that you, who have all the means in your hands, will decline to undertake it. If you do undertake it, I know that you will execute it with a strict adherence to truth; and, if so executed, it must be productive of great good. Both countries must profit from it, especially if peace should, happily, be restored between them.

As to the mode of living in this country, compared to the mode of liv. ing in your Republic, I cannot, in this letter, enter into the inquiry, which would take up more room than I have at present, and also much more time. It is, however, a most interesting subject; because it speaks, at once, to the great object for which civil society was framed ; namely, the happiness of the people. Even now, however, I cannot refrain from giving you a notion of the manner in which our labourers live. I am, strange as it may seem, enabled to appeal to Parliamentary authority here also. There is now before me a Report of a Committee of the House of Commons, on the subject of the Corn Laws. This Committee report the evidence of certain persons examined by them; and, amongst the rest, of a great landholder, in Wiltshire, named Bennett, who, upon be

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