according to the presumed extent of their practice. In Cincinnati, and other cities, a considerable portion of the city revenue is derived from licenses granted to bill and money brokers, tavern-keepers, and others. There are no excise duties, no taxes on articles imported into or exported from the States. In England, the local taxes are all laid upon real estate, and are based upon an estimate of the net annual value of the property. In this particular, England is in advance of most of the States. The attempt in England to rate personal property for the relief of the poor, which was required by the law of Elizabeth, has entirely failed, and the law is a dead letter.

The national revenue of England, on the contrary, is raised chiefly by means of excise, customs, and stamp duties, and assessed taxes. The latter do not directly affect the working classes, being imposed upon the windows of houses above the ordinary size, upon carriages, horses, dogs, &c. The windows of farm-houses, shops, and factories are exempted, and so are horses used in husbandry or trade. The taxes upon commodities limit consumption and obstruct trade; and the stamp duties hinder sales and other dealings with land, besides producing many other evils.

A democratic legislature in England would, in all probability, repeal all the existing taxes, except those on intoxicating spirits and tobacco, the land tax and testamentary duties, and impose a tax on realised property to make up the deficiency. By the probate and testamentary duties, the personal property of decedents is made to contribute according to its value and the relationship of the party succeeding to it. Real estate is exempted from any such tax.

In England there are no taxes upon domestic bread, meat, butter, cheese, and vegetables. Most of the taxes upon articles of domestic manufacture have been repealed, or greatly reduced, since the peace; but there are still taxes on all intoxicating drinks, paper, soap, candles, glass, bricks, tiles, and slates. A portion of the general revenue is still derived from licenses granted to innkeepers, auctioneers, lawyers, and others, from stamps on newspapers, policies of insurance, bills of exchange, receipts, agreements, mortgages, leases, and conveyances of land. These are all very injurious in their results; the stamps on newspapers have hitherto prevented the establishment of newspapers for the million, and greatly abridged the general intelligence of the people. The stamps on policies of insurance restrict and hinder provident habits; the law requiring stamps on receipts and agreements enables many people to take advantage of the honest and confiding, it not being the practice to use those stamps. The stamps upon conveyances greatly increase the cost of transferring real property; and by preventing land from being freely bought and sold, conduce to the monopoly of the landed property of the country by a few individuals.

It will be observed from what has already been said, that taxation is not so onerous in America as in England. We may add that it is not likely that the United States will ever incur such a debt as that of England. No popular government could do so. The English aristocratic government was reckless of expense in its endeavours to put down liberty in America and France, but it was resolved not to increase the burthens on landed property; and nearly every member of the aristocracy partook, directly or indirectly, of the advantages flowing from the immense national expenditure, and the creation of innumerable offices. Such a state of things is absolutely impossible in a democracy, where the legislature and government are responsible to the whole body of the people, and not merely to a small and favoured class.

CHAPTER IX.

THE SOCIAL INFLUENCE OF DEMOCRACY IN AMERICA.

I. Political Equality-Respect paid to Electors-Success of talented MenFamiliar intercourse-Equality at the President's Levee, in the Common Schools, in Churches, and in Travelling-Education provided by the StateColleges-The Newspaper Press-Ignorance and Indifference in England to great public events-Liberty: Freedom of Discussion, and of Political Association-Its Effects upon National Character.

II. The Diffusion of Wealth-Law of Descent, and absence of Entails-Absence of a favoured class monopolising Public Places of Honour and Profit-Impossibility of there being an Aristocracy in America-American Farmers working on their own Land-Condition of the Agricultural Population of the United States.

I.

Political equality prevails in the United States; almost every man is a voter, and may be a candidate for any office in the gift of the people. Those persons who desire office in any township, city, or county, in the State or federal governments, are obliged truly to respect the humblest elector. We often see an apparent respect paid in England to the people during a canvass; but the English member of parliament, being elected for seven years, soon forgets his dependence on the electors.

In America, every man of talent can raise himself into notice, and aspire to the highest offices. There being no monarchy, no men of title, no established church, all men are placed on a footing of equality, and in their daily intercourse with each other no superiority is tolerated. The general, the judge, and the labourer accost each other in terms of familiarity, and shake hands when they meet in the streets and public places.

The president's levee is attended by working men and their wives, as well as by the families of the wealthy planters and merchants, and the members of the various professions.

At the public common schools, where education is supplied gratis, the children of the master tradesmen and shopkeepers associate with those of the mechanics and labourers.

In the churches all the seats are alike. In travelling, all classes take their meals at the same table, and yet in private life people, of course, are careful in the selection of their acquaintance, from which fact it has been inferred by many English travellers that an aristocratic spirit prevails in America, especially amongst the wealthy merchants.

The State provides a good education for its citizens, and such youth as desire a superior course of instruction can easily obtain it, there being numerous colleges, where all classes are freely admitted, and where the expenses are trivial. The State having no desire to hinder the diffusion of knowledge, there is no restriction imposed upon the newspaper press, ⚫ and every town has its cheap newspaper, without advertisement-duty, stamp-tax, or censorship. The policy of the government, the conduct of its officers, and the management of public affairs, are constantly criticised, without fear of prosecutions for libels or sedition. Indeed prosecutions for political offences are unknown; they could not be legally sustained, and they would be repugnant to the spirit of the people. The people are thoroughly made acquainted with all the important news of the world; and being trained to self-government, and the discussion of political affairs, they feel the deepest interest in whatever concerns the progress of the human race. Hence, the late continental revolutionsthe fall of monarchy in France-the rise of democracy there and in Germany and Italy, excited the greatest enthusiasm in America-the great cities were illuminated, and the inhabitants of the remotest villages shouted with joy. The electric telegraph extends over the Union from Maine to Louisiana, communicating instantaneous intelligence to the important towns and villages; so that the news of these great European events was made known throughout a circuit of many thousands of miles with the speed of lightning itself. How was this news received in England? We saw more people collected together in London to learn the result of the races at Chester than we saw at any time assembled to ascertain the results of the conflicts in Paris, Vienna, or Berlin! And, as to the English country people, it is not too much to say that a majority are to this day ignorant of these mighty struggles and triumphs!

The Americans of the free States enjoy perfect freedom of discussion; they can meet when and how they please; they may form such associations as they like, and the government is not afraid of their being armed. But these are rights which really cannot be allowed in this country, being entirely incompatible with the preservation of the existing political system.

The American feels all the pride and dignity of a freeman, whilst the Englishman feels and knows, when he thinks at all, that he is kept in leading-strings, lest he should become mischievous. The aristocratic theory is, that the great mass of the people are unfit for self-government.

II.

Democratic laws have for their object the diffusion of wealth. Hence, the law that the property of intestates shall be divided amongst all the children, or next of kin, after making provision for the widow and the payment of debts. Hence, no entails are permitted. Hence, it is a

primary object to facilitate the transfer of land titles from hand to hand with very little expense.

When we look at these laws, and reflect upon the fact, that all public offices are held by persons elected, directly or indirectly, by the whole mass of the people, so that there is no favoured class enabled to quarter any members of its families upon the public, we discover at once the reasons of the great truth, that there is no aristocracy in America. It is simply impossible to have such a class. There was, in colonial times, an aristocracy; but it has, like the old established church of Virginia, disappeared under the influence of democratic laws and institutions.

We find men acquiring great wealth in different parts of the country; but, after their decease, that wealth becomes divided, and it is a common remark, verified by constant experience, that the children of the rich become poor, and the children of the poor become rich.

The American farmer is generally a labourer on his own farm, with no other assistance than that of his family, and a little occasional help from his neighbours, which has to be repaid in a similar manner. His life is one of ease and independence, not luxury. The English farmer who goes to America for the purpose of purchasing a farm, and employing labourers on it, usually makes a great mistake, and becomes disgusted. He is undertaking an unusual thing, besides which he has in the sale of his produce to compete in the market with men who pay nothing for labour. Moreover, there is a tendency to overstock the market with agricultural produce, for farming being a pleasant occupation, the trades man and artisan retire from the bustle and turmoil of city life, and purchase little farms. The condition of the American farmer often appears far from enviable, especially when he settles in the forest, at a distance from towns. But if his dwelling be rude, the dress of himself and family poor, and their food coarse, they have no fear for the future : all is hope : the log cabin will be superseded by a frame house, and that in its turn by a better one; the farm will rise in value; by degrees comforts, and even luxuries, will be introduced; and above all there is no dependence on the smile of a master, no chance of wanting food, shelter, or raiment. The great drawbacks in unsettled districts are the prevalence of sickness and the absence of neighbours. British emigrants should not attempt to settle in any but the populous parts of the country, and they should avoid the slave States.