fates of fome very opulent and refpec- faid fhip failed from Halifax, in comable men are now under their manage- pany with fix other tranfports, having on ment. Among the reft, Dr Sylvefter board all the flank and light companies Gardner, absentee, late of Bofton; E- of that garrison; that on board the Merlitha Jones, Efq; ditto, late of Wefton; maid was the flank company and half the and Francis Waldo, ditto, late of Fal- light company of the 82d regiment; that mouth. Several other perfonal eftates on the 22d, at five o'clock in the mornof abfentees are upon sale; and, accord- ing, the Mermaid ran afhore; when she ing to the refolves of the Houfe of Re- foon bulged, and the people on board prefentatives, the fale is to continue from were obliged to take to the tops and day to day, the Lord's day excepted. fhrouds; where, for thirty-fix hours, those who were faved bore the feverest cold, fnow, &c.; and while they had light, the furvivors were almoft every minute fhocked with the falling of fome of their unhappy fhipmates, who died with the cold, from the tops and other parts of the rigging, where they had endeavoured to fecure themselves from the fea, which continually rolled over the fhip's deck. After having been in this miferable fituation from five o'clock on Monday morning till noon on Tuesday, a boat came off to their relief, and saved about forty-two of them; many of which are much froft-bitten in their feet, and fome of them were not able to help themfelves on board the boat that came On Saturday laft the Sieur de Valnais, Conful of France, gave an elegant entertainment to a large and moft refpectable company, confifting of the Prefident of the Council, the Speaker of the House of Representatives, and other members of both Houfes; Gen. Gates and Gen. Heath, with their fuites; the Chief JuAlice, the Continental Navy-board, Judge of the Admiralty, Prefident of the board of War, and many other gentlemen of various orders and principal character. Before dinner the town was faluted by a discharge of cannon from feveral French hips in the barbour; and after dining, the following toafts were drank, viz. 1. His Most Christian Majesty the King of France. 2. The United States of America. 3. Her Most Christian Majesty the Queen of France. 4. The State of Maffachufet's-bay. s. The Prime Minifters of France. 6. The Congrefs. 7. His Excellency Monfieur Gerard. 8. His Excellency General Washington. 9. The Convention of Saratoga. 10. The Hon. John Holker, Efq; AgentGeneral of the Royal Navy. 11. May the names of thofe glorious men, who have framed and concluded the alliance between France and America, be immortafifed in the annals of the world. 2. Succefs to the French and American army and navy. 3. Perpetual union between France and the United States of America. At the toast of his Moft Chriftian Maefty, our great and good ally, twentyone cannon were difcharged; and thirteen for the United States of America. The whole feltivity was conducted with the utmost decency and politeness, and every circumftance indicated the great and increafing fatisfaction of both nations from the late happy alliance." "Philadelphia, April 7. Since our laft came to this city fundry prifoners, faved com the Mermaid, ftranded near Egg harbour. From them we learn, that the to their relief: fo that a few hours more Lift of persons on board the ship Mermaid, Capt. Perifhed, Capt. Snowball, mafter of the fhip; Lieut. Snodgrafs, of 8id light compiny; 112 ferjeants, drums, and privates; 13 women, 7 children, 11 failors: Total 145. Saved, 5 ferjeants, 25 privates, 7 failors, and 5 officers, viz. Capt. Thomas Pitcairn, Lieut Andrew Rutherford, James Dunlap, of grenadiers, James Maxwell, and Robert Anderfon, of light infantry, of the 82d regi ment: Total 42. "New York, April 20. The Loyal Americans are full of fpirits, and very alert in preparing for actual bufinefs against the rebels. There are several regiments of Loyal Americans railing, under their own commanders, that are to act, in any measure, either jointly. or feparately, with other Loyal Americans, for aiding the royal caufe, or diftreffing the rebels. One of these regiments is called the New Jersey Volunteers, and another the Loyal American Volunteers. By their advertisements they offer twenty-five dollars a-man bounty, and appear to be near completed. At Rhode ifland there is a lottery going on, by permiffion of Gen. Prefcot, commander commander there, for 2100l. to be ap. propriated for the purpose of relieving and affifting the friends of government, and defraying expences of any measures that may be found neceffary for distressing the rebels, and any expences occurring by the Loyal American regiments." "New York, May 8. We hear from South Carolina, that Mr Rutledge fucceeds Mr Lowndes as governor of that province. This gentleman, formerly reckoned moderate in his political principles, and of a moft gentle difpofition, lately returned from the circuit-court held at Ninety fix, where he prefided with a certain Mr Pendleton, from North Carolina, at the trials of many loyalists; of whom feventy-five were fentenced to be hanged for their loyalty to their prince: fifty were accordingly ordered for execution, and twenty five reprieved. An act has paffed the rebel affembly to draft from the militia their quota of men for this campaign, under penalty, on refufal, of their eftates being fold, and the proceeds applied for engaging others in their ftead.' In the London Gazettes of June 22. & 26. there are letters from Gen. Clinton, dated, New York, May 21. to Ld George Germain, and from Sir George Collier, commander in chief of the Britifh fhips in North America, dated, Rainbow, off Portsmouth, [Virginia], May 17. & 22. to the Admiralty. In Gen. Clinton's, there is a letter to his Excellency from Maj. Gen. Edw. Mathew, dated, Portsmouth, Virginia, May 16. viz. "After a very favourable paffage of four days, we entered the Capes of Virginia the 8th inftant: contrary winds prevented our landing till the 10th. About three in the afternoon the army was landed at the Glebe, on the weftern fhore of Elifabeth river, just out of cannon-fhot of the fort. As the troops landed, the column moved to inveft the fort. The enemy, perceiving that their retreat would be cut off, evacuated before we could reach the fouth branch of Elifabeth river. Having taken poffeffion of the fort, and placed guards in the town, I encamp ed in two lines, right to the fort, and left to the fouth branch. On the 11th the flank-companies of the guards took a ftrong pofition ten miles in front of the right wing. The Volunteers of Ireland took one equally ftrong, feven miles in front of the left wing. The center of the line was covered by an impenetrable swamp. On the 12th the guards marched at night to Suffolk, eighteen miles, and arrived at day-break. The town was haftily deferted; and fome veffels, a very large magazine of provifions, with na val ftores, and two pieces of cannon, were deftroyed. Mr Barret, volunteer, with one light infantry, were wounded. The Volunteers of Ireland have had fome flight fkirmishing, in which they have fuffered little. The enemy have loft, in killed, wounded, and prisoners, four and twenty," &c. Sir George Collier commanded the fquadron on this fervice, which confifted of his Majesty's ships Raisonable and Rainbow, the Otter, Diligent, and Haetlem floops, and Cornwallis galley, feveral private fhips of war, and twentytwo tranfports, having on board the grenadiers and light companies of the guards, the 42d regiment, the royal volunteers of Ireland, and the Hemian regiment of Pr. Charles. Sir George, in a letter to Gen. Clinton, dated, Raifonable, May 16. (which the General inclofes alfo in his letter to Ld Geo. Germain), to the preceding account, adds, the danger the fleet was in from a flurry of thunder, lightning, wind, and rain, the moft violent he ever could recollect, which, however, lafted but half an hour: that among the ships deftroyed were two French, loaded with 1000 hogfheads of tobacco; and among those taken, the Rattlefnake privateer of fourteen guns, which made fome refiftance; that by this enterprise the ingrefs and egrefs of the Chesapeak is rendered impracticable for the rebel-veffels, without being ta ken. On this account he advifes the holding the port of Portsmouth, as the moft important of any the crown poffeffes in America. The marine-yard is large and convenient, well fupplied with a confiderable flock of feasoned timber; and by fecuring the harbour, the whole trade of the Chesapeak must be at an end, and with it the finews of rebellion de ftroyed." Our fuccefs, and the prefent appearance of things, (fays Sic George), infinitely exceed our moft fanguine expectations; and if the various accounts the General and myself have received can be depended upon, the molt flattering hopes of a return to obedience to their fovereign may be expected from moft moft of this province: the people feem importunately defirous that the royal ftandard may be erected, and they give the moft pofitive affurances that all ranks of men will refort to it." Among the fhips, ftores, provifions, &c. the moft confiderable were the fhips already mentioned, and a large quantity of mafts, yards, timber, plank, iron, nails, blocks, rigging, failcloths, tar, and other warlike and military ftores, all which fell into the hands of the King's troops, with the lofs only of three or four men killed and wounded. Of provifions 3000 barrels of pork were deftroyed at Suffolk; 117 taken at Portfmouth, with 113 barrels of flour, 59 hogfheads of molaffes, and 43 puncheons of rum. The arms, ordnance, and ammunition, were trifling, confidering the war, and the importance of the pofts which the enemy abandoned. Sir George, in his letter to the Admiralty, fays, "The enemy have fuffered very confiderably: for besides their lofs in naval ftores, tobacco, molaffes, and other articles, there have already been deftroyed and taken, fince our entering the Chesapeake, not lefs than 130 veffels; amongst which are a fhip of war of twenty-four guns, almoft rigged, burnt by themselves; another of thirtyfix guns, not quite finished, and on the ftocks; one of eighteen; one of fixteen; and three of fourteen guns; all defigned for cruifing on the British trade." "London, June 29. Upon comparing the Gazette of Tuesday laft with Gen. Howe's more account of his non-attack upon the rebel lines in Long island (38. 481.], we find cannon in the little town of Portfmouth than in all the dreadful lines at Brooklyn. At Portsmouth there were twenty-eight pieces, and according to Gen. Howe's account there were only twenty-fix at Brooklyn, to defend Governor's inland, and five redoubts, with a length of three miles from that ifland to WalJabout-bay; and eleven of thefe twenty-fix were fo fmall, that all the twenty fix put together could not have defended Governor's and alone from the Afia or Eagle, if they had chofe to attack it. We leave our readers to their own reflections, and wish not to increafe the public indignation at the thought of 18,000 difciplined troops, with forty piees of cannon (befides their field-pieces), and three or four hundred more on board the fleet, being with held from attacking a lise of two or three miles in length with ony twenty-fix pieces of cannon, and a rabble of four or five thousand runaways to defend VOL. XLI. Extracts from the act 19° Geo. III. cap. 50. relating to private diftillers. [274] Pre THE duties on low wines and amble. fpirits are greatly diminished, and the fair trader much injured, by fmall ftills privately made ufe of; and frauds are daily practifed by evil-minded and indigent perfons, who are encouraraged in fuch practices from the great length of time allowed for the payment of the duties arifing from low wines and fpirits. 1. From and after June 24. 1779, every perfon making, or keeping, any wash fit for distillation, and having in his or her poffeffion any ftill, the cubic contents of which, when the head is on, will amount to two gallons or upwards, fhall be deemed a common diftiller for fale, and shall be liable to the excife-duties, and fubject to the furvey of the excife-officers, &c. 2. It any officer of excife fhall difcover any private still, back, or other veffel, for making or keeping of wash, low wines, or fpirits, or other materials preparing for diftillation, he may feize every fuch ftill, &c. all fuch low wines, &c. and materials, and either detain them in the place where found, or remove them to the next excife-office; and if within ten days no claim be made by the owner, they fhall be forfeited; and the proprietor of, or the perfon in fhall forfeit, for every place in which whofe cuftody the fame fhall be found, fuch private ftill, &c. fhall be found, and alfo for every fuch ftill, &c. 2001.: And if any perfon fhall obftruct or moleft the officers, or their affiftants, in the due feizing fuch private ftills, fpirits, materials, &c. or in removing them to the next excise-office, every person so offending fhall forfeit rool. 3. No perfon fhall be permitted to make entry of any workhoufe, or of any ftill, &c. for diftilling low wines, &c. unlefs fuch perfon fhall occupy a tenement of the yearly value of rol. or up. wards, and be accordingly affeffed, and be of no avail longer than the perfon mapay the parifh rates; and fuch entry fhall king the entry fhall be fo qualified. 4. Every distiller fhall, every week, make a true entry in writing at the next excife-office, of all the wail by fuch diftiller uied in that week, on pain to forfeit, for every fuch neglect, 101. 5. Every distiller who shall not pay and T: clear off, within a week after fuch entry is made, or ought to have been made, fhall pay double the duty. 6. Every maker, diftiller, rectifier, and compounder, of fpirits for fale, within G. Britain, fhall caufe to be painted, in large characters, over the outward door of every stillhouse, ftorehouse, shop, cellar, or other place, used for making or keeping British-made fpirituous liquors, the words Diftiller, Rectifier, or Com pounder, of Spiritous Liquors, (as the cafe may be), on pain of forfeiting, for every fuch place fo ufed without having thofe words fo painted, rool. 7. If any diftiller, rectifier, compounder of, or dealer in, British-made fpirituous liquors for sale, shall buy, or procure to be bought, any British-made fpirituous liquors, (except at public sales under the direction of the commiffioners of excife), of any perfon, other than one over the outward door of whofe fillhouse, &c. the words aforefaid shall be painted, fuch perfon fhall, for every fuch offence, forfeit 501. 8. Either buyer or feller informing against the other party, fhall be difcharged of all fuch forfeitures incurred at the time the information is given. 9. Perfons not having made entry of all the places ufed by them, who fhall paint over their doors the words aforementioned, or any of them, fhall forfeit 2001. and fhall, befides, be fubject to the penalties and forfeitures to which perfons diftilling fpiritous liquors for fale without making entry are fubject. Extracts from the act 19° Geo. III. cap. 51. for granting duties on horses let to hire, c. [274.] I. From and after July 5. 1779, the following duties fhall be paid: Every poftmafter, innkeeper, or other perfon, in G. Britain, who fhall let to hire any horfe for travelling poft, or, being a perfon ufually letting horfes to hire, fhall let to hire any horfe for drawing any carriage used in travelling poft, fhall pay, annually, five fhillings for a licence; for every horfe hired by the mile or stage, to travel poft, one penny for every mile fuch horfe fhall be hired to travel post; and for every horfe hired for a day, or any lefs period of time, for drawing, on a poft or other public road, any carriage ufed in travelling poft, if the distance fhall be then afcertained, one penny per mile, and if the distance shall not then be ascertained, twelve pence [for the day or other lefs period of time]; fuch duty to be paid by the perfon by whom fuch horfe fhall be hired: Every perfon who fhall keep a diligence, poft-coach, or any other four-wheeled carriage, for conveying infide paffengers not exceed. ing four, for hire, fhall pay, annually, five fhillings for a licence; and fhall allo pay one halfpenny for every mile fuch carriage fhall travel: the faid duties to be under the management of the commiffioners for the ftamp duties. 2. No unlicensed person shall let out any horfe for hire, either by the mile or ftage, or to draw any carriage used in travelling post, on pain of forfeiting five pounds for every fuch offence. 3. Any two or more commiffioners of the ftamp duties, or fome perfon autho rifed by them, fhall grant fuch licences to perfons who fhall apply for them. 4. No perfon fhall keep more than one inn or other place for fo letting horses by virtue of one licence, but fhall take out a feparate licence for every fuch inn or place, 5. Every perfon fo licensed, fhall caufe the words, Licensed to let Post-horses, te be painted, or written, in legible cha racters, on a fign, or in the front of the houfe or out-offices, at the places where horfes are to be let to hire. 6. Innkeepers, &c. who fhall furnit carriages with fuch horfes let to hire to travel poft, shall cause paint upon fome confpicuous part of the carriage thei Chriftian names, furnames, and place of abode, in legible characters, an continue the fame thereon. The pe nalty in this and the preceding section i 51. each offence. 7. The faid commiffioners fhall, the time of iffuing fuch licences, caul to be delivered to every perfon receiving a licence, printed or written papers, in titled, Stamp-office Weekly Account; in which fhall be inferted the day of the week, and blanks left for the number of horfes and miles, and for the day of the month, and the names of the poftilion or drivers employed, to be filled up a after directed; [a form is given in the act]; and shall also cause to be deliver ed a number of tickets, on which thall be written or printed, if for an innkeep. er, the name of the fign or houfe, and if not an innkeeper, the name of the perfon or perfons; and alfo on such tick ets fhall be inferted the name of the place where the perfon licensed refides; and also the word Horses, 1, 2, 3, 4, 5, or 6, in figures, as the tickets may be intended to denote the numbers; and likewife the word Miles, except where the horses are let for a day, or any lefs period of time, and then, instead of the word Miles, the words For a Day fhall be inferted; together with the words Stamp office, or fome other mark fufficient to afcertain that the ticket was if fued from the ftamp-office; - and fhall take care that all perfons fo licenfed fhall be fufficiently furnished with fuch account and tickets; and in cafe any offi. cer neglect to do any thing required to be done by him, whereby any fubject fhall fuftain any damage, fuch officer fhall be liable to answer all fuch damages, with treble cofts, 8. Poftmafters, &c. fhall, on receiving their firft licence, give 501. fecurity for the redelivery of tickets unaccounted for, and the ftamp-office account, filled up, and attefted, and for paying fuch fums as fhall be due, and performing all other things required; and in cafe, in a profecution, judgement be given against fuch licensed perfons, the commiffioners may refuse to grant them a new licence. 9. Licensed persons letting out horfes to hire by the mile or ftage to travel poft, hall receive, for the King's ufe, of the perfons hiring the horfes, previous to the horfes being used, one penny for each mile fuch horfe fhall be hired to travel; and fhall deliver to them ftamp-office tickets properly filled up; on pain of forfeiting, for every fuch offence, five pounds; and moreover fhall pay the duty. 10. Travellers fhall deliver their tickets at the first turnpike they pass through, which fhall be filed by the gate-keeper; and travellers neglecting to take fuch tickets, or to deliver them to the gatekeeper, fhall not be permitted to pafs the toll-gate till they pay eighteen pence for each horse. 11. Licenfed perfons letting out horfes to hire by the day, or lefs period of time, fhall receive, for the King's ufe, of the perfons hiring the horses, previous to the horses being used, one penny for each mile every fuch horfe fhall be hired to go, where the distance shall be then ascertained, and twelve pence for cach horfe where the distance fhall not be then ascertained; and shall deliver tɔ them ftamp-office tickets, properly filled up, with the words For a Day inferted thereon, as occafion fhall require; and alfo the words To return, in cafe fuch horfes fhall be hired to return the fame day with the fame carriage, and any perfon therein by or for whom fuch horfe or horfes were hired; on pain of forfeiting, every poftmafter, &c. who shall neglect to receive such duty and to deliver fuch tickets, five pounds for every fuch offence, and moreover of paying the duty. 15. Licensed persons who shall be guilty of any wilful concealment or device to defraud the revenue, thall forfeit 201. 16. Every poftmaster, &c. who fhall take the hire for horfes, fhall be accountable for the duty, though the horses may be the property of any other licenfed perfon. 17. To prevent evading the payment of thefe duties, no poftmafter, &c. at whofe houfe any traveller fhail change horfes, shall let to hire any horfe to fuch traveller, in any other manner than by the mile or ftage, on pain of forfeiting 5 l. for every fuch offence. 18. The commiflioners fhall pay to the toll gate keepers at the rate of 10 s. per Icol. of the duties upon tickets delivered by them, and alfo allow them to retain the money collected from travellers who fhall not have delivered tickets as aforefaid. 22. Nothing herein contained fhall extend to any horfes ufed in licensed backney-coaches; nor to any horses used in the drawing of any carriage ufed in travelling poft, where they fhall be hired to return before twelve o'clock at night of the fame day with the fame carriage, and any perfon therein by or for whom fuch horfes were hired, and shall return accordingly. 23. All horfes hired by the mile, or ftage, fhall be deemed to be hired to travel poft, although the perfons hiring them do not travel feveral tages upon a poft-road, or change horses, although at the place to which fuch horse fhall be hired there fhall not be a poft-house, and although there fhall not be any poft eftablished on the road upon which fuch horfe fhall be hired to go. 24. Upon the death of any licensed postmaster, &c. his executors, &c. fhall not be liable to any penalty for letting horses to hire, provided they take out a licence Tt2 within |