watching us, and we them, the hopes of both have been deceived, and the childishness of the expectation has served to increase the expense.
Yet who, through this wilderness of error, has been to blame? Where is the man who can say the fault, in part, has not been his? They were the natural, unavoidable errors of the day. They were the errors of a whole country, which nothing but experience could detect and time remove. Neither could the circumstances of America admit of system, till either the paper currency was fixed or laid aside. No calculation of a finance could be made on a medium failing without reason, and fluctuating without rule.
But there is one error which might have been prevented and was not; and as it is not my custom to flatter, but to serve mankind, I will speak it freely. It certainly was the duty of every assembly on the continent to have known, at all times, what was the condition of its treasury, and to have ascertained at every period of depreciation, how much the real worth of the taxes fell short of their nominal value. This knowledge, which might have been easily gained, in the time of it, would have enabled them to have kept their constituents well informed, and this is one of the greatest duties of representation. They ought to have studied and calculated the expenses of the war, the quota of each state, and the consequent proportion that would fall on each man’s property for his defence; and this must have easily shown to them, that a tax of one hundred pounds could not be paid by a bushel of apples or an hundred of flour, which was often the case two or three years ago. But instead of this, which would have been plain and upright dealing, the little line of temporary popularity, the feather of an hour’s duration, was too much pursued; and in this involved condition of things, every state, for the want of a little thinking, or a little information, supposed that it supported the whole expenses of the war, when in fact it fell, by the time the tax was levied and collected, above three-fourths short of its own quota.
Impressed with a sense of the danger to which the country was exposed by this lax method of doing business, and the prevailing errors of the day, I published, last October was a twelvemonth, the Crisis Extraordinary, on the revenues of America, and the yearly expense of carrying on the war. My estimation of the latter, together with the civil list of Congress, and the civil list of the several states, was two million pounds sterling, which is very nearly nine millions of dollars.
Since that time, Congress have gone into a calculation, and have estimated the expenses of the War Department and the civil list of Congress (exclusive of the civil list of the several governments) at eight millions of dollars; and as the remaining million will be fully sufficient for the civil list of the several states, the two calculations are exceedingly near each other.
The sum of eight millions of dollars have called upon the states to furnish, and their quotas are as follows, which I shall preface with the resolution itself.
“By the United States in Congress assembled.“October 30, 1781.
“Resolved, That the respective states be called upon to furnish the treasury of the United States with their quotas of eight millions of dollars, for the War Department and civil list for the ensuing year, to be paid quarterly, in equal proportions, the first payment to be made on the first day of April next.
“Resolved, That a committee, consisting of a member from each state, be appointed to apportion to the several states the quota of the above sum.
“November 2d. The committee appointed to ascertain the proportions of the several states of the monies to be raised for the expenses of the ensuing year, report the following resolutions:
“That the sum of eight millions of dollars, as required to be raised by the resolutions of the 30th of October last, be paid by the states in the following proportion:
New Hampshire. . . . . . . $ 373,598 Massachusetts. . . . . . . 1,307,596 Rhode Island. . . . . . . . 216,684 Connecticut. . . . . . . . . 747,196 New York. . . . . . . . . . . . 373,598 New Jersey. . . . . . . . .. 485,679 Pennsylvania. . . . . . . . 1,120,794 Delaware. . . . . . . . . . . . 112,085 Maryland. . . . . . . . . . . . 933,996 Virginia. . . . . . . . . . . . 1,307,594 North Carolina. . . . .. 622,677 South Carolina. . . . .. 373,598 Georgia. . . . . . . . . . . . . 24,905$8,000,000
“Resolved, That it be recommended to the several states, to lay taxes for raising their quotas of money for the United States, separate from those laid for their own particular use.”
On these resolutions I shall offer several remarks.
1st, On the sum itself, and the ability of the country.
2d, On the several quotas, and the nature of a union. And,
3d, On the manner of collection and expenditure.
1st, On the sum itself, and the ability of the country. As I know my own calculation is as low as possible, and as the sum called for by congress, according to their calculation, agrees very nearly therewith, I am sensible it cannot possibly be lower. Neither can it be done for that, unless there is ready money to go to market with; and even in that case, it is only by the utmost management and economy that it can be made to do.
By the accounts which were laid before the British Parliament last spring, it appeared that the charge of only subsisting, that is, feeding their army in America, cost annually four million pounds sterling, which is very nearly eighteen millions of dollars. Now if, for eight millions, we can feed, clothe, arm, provide for, and pay an army sufficient for our defence, the very comparison shows that the money must be well laid out.
It may be of some use, either in debate or conversation, to attend to the progress of the expenses of an army, because it will enable us to see on what part any deficiency will fall.
The first thing is, to feed them and prepare for the sick.
Second, to clothe them.
Third, to arm and furnish them.
Fourth, to provide means for removing them from place to place. And,
Fifth, to pay them.
The first and second are absolutely necessary to them as men. The third and fourth are equally as necessary to them as an army. And the fifth is their just due. Now if the sum which shall be raised should fall short, either by the several acts of the states for raising it, or by the manner of collecting it, the deficiency will fall on the fifth head, the soldiers’ pay, which would be defrauding them, and eternally disgracing ourselves. It would be a blot on the councils, the country, and the revolution of America, and a man would hereafter be ashamed to own that he had any hand in it.
But if the deficiency should be still shorter, it would next fall on the fourth head, the means of removing the army from place to place; and, in this case, the army must either stand still where it can be of no use, or seize on horses, carts, wagons, or any means of transportation which it can lay hold of; and in this instance the country suffers. In short, every attempt to do a thing for less than it can he done for, is sure to become at last both a loss and a dishonor.
But the country cannot bear it, say some. This has been the most expensive doctrine that ever was held out, and cost America millions of money for nothing. Can the country bear to be overrun, ravaged, and ruined by an enemy? This will immediately follow where defence is wanting, and defence will ever be wanting, where sufficient revenues are not provided. But this is only one part of the folly. The second is, that when the danger comes, invited in part by our not preparing against it, we have been obliged, in a number of instances, to expend double the sums to do that which at first might have been done for half the money. But this is not all. A third mischief has been, that grain of all sorts, flour, beef fodder, horses, carts, wagons, or whatever was absolutely or immediately
