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deGh from this demand of money but it was
in coaltqucuce Of our re(ifance and our pre-
parations that ihe did 70 & thole preparations
had already rendered the tax necedary.


In laying this tax Congre(s paid the moh
careful attention TO the ftuation and the wants
of the peopl: & 70 modified it that its weight
falls almoR entirely on thole in afHuent drcum-
Rances while the poor are IN great mealure
exempt from its operation.


It Is laid on lands, dwelling houles 6, fares
but as there are 70 Gaves in this aate, the whole
tax falls on lands and DWELLING houfcs. The
lands are to be taxed eAaaly according 20 their
value, whoever may be the owners hut the
dwelling honies are 70 be aGefed by different
rule. The poor man whole dwelling houle,
with the out houies and houie lot of not more
than two acr 5, is worth lels than one hundred
dollars, will pay nothing for it /; and i i Be
worth one hundred dollars, its tax will be on Y
twenty cents. By the fame rule, other houles,
Of higher value, will pay as follows


If woi tn 200 dollars, 40 cents.


900 60


400 so


600 100 or I dol.


Thus far you Zee, my fellow-citizeRs, that the
houle tax is at the rate Of twenty cents for ev-
cry hundred dollars of the value of the koufe.
But for houles worth from Ave hundred to one
thouiand dollars, the rate Of the tax is thirty
cents for each hundred dollars Of their value, 70
that houle worth fix hundred dollars, will
pay fix times thirty cents, or one dollar and 50
cents.


IF worth 100 dolls. it will pay dOls. & 70 cts.


500 40


600 70


1000


Thus the rich man with houGe valued at
one thouland dollars, will pay three times as
much tax, as the poorer man whole houlc is
valued at half the fun, or FIVE hundred dollars,
and in this manner the tax goes on increafng
upon the cofly houfes and the rich, until they
are taxed five times as much in proportion to
the value Of their houfes, As their poorer fellow
citizens whole houfes are worth only from one
hundred to Ave hundred dollars. "A houle
worth one hundred dollars pays twenty cents /;
wich IS one fifth Of one per cent on its value "A
houfe worth thirty thoufand dollars, pays three
hundred dollars, which is one per cent. or its
value FIVE times much in proportion.


From hence, my fellow citizens, you NUT Be
convinced, that the opPoGton to this tax in
your counties, is not only contrary to the con
ltitution, the laws, and every principle Of good
government, but alio mott abturd and foohih,
iince the tax which is reli&ed falls 70 lightly On
the poorer citizens VINO are pcrluaded to refR.
Ma ~ Of their noules will pay no tax ; and vc.
ry few more than one dollar each for few of
their houfes will be valued at more than FIVE
hundred dollars. They will indeed be nble to
the tax on lands. But the tax on hoUles, is to
be hrG dcduded from the whole quota of the
ltate and the balance only is to BE laid On
lands. The houGes in this fate, will il is fup-
poied pay far the greater part Of the tax; per
haps the whole Of It: and in that cafe there will
be no tax on the lands, and thole perlons whole
houies are worth lefs than one hundred dollars,
will nave nothing to pay.


As further proof Of the attention Of Con-
grels to the wiihts, as we'll as the convenience
! cf the people, it has repealed during the late
| felion, that part Of the laws which required
return OF the windows Of every dwelling houfc,
! and which was found to be more dilagreeable
than necelary or uieful. COnfcquently a return
Of the windows will not be now required.


To fix the value OF lands and houfes, was a
work Of difficulty and exPenfe but when once
done, It will not be neced4ry to repeat it. For
this bufncfs great pains were taken, and the
mott effe6ual means employed, to feled men Of
good character we'll acquainted with tho lub-
Jet, and equally intereted with their fellow
citizens in having the bufineis we'll done.


The tax, moreover is not permanent: but for
one year only and not to Be continued uncls
the public good thould require it nor without
the content Of the people by their rePrelenta-
tivcs.


To thofe who refa in trrafonable manner,
the execution Of laws 70 conAturional, fo necef
fairy and 70 indul2ent in their proviGons to that
part Of the citizens who are the lean able To pay
taxes, there can be no excufe and for the evils
which they may fufF-r in confequence Of their
criminal condnd, they can have nothing to