ii^ 3«t-v» 
 
 t.^T*. 
 
 >ff^ 
 
 tW- 
 
 **».. 
 
 v,Nr 
 
 
University of California • Berkeley 
 
 PAULINE FORE MOFFITT LIBRARY 
 
CURSORY REFLEXIONS 
 
 ON THE SYSTEM OF 
 
 TAXATION, 
 
 ESTABLISHED 
 
 IN THE CITY or PHILADELPHIA; 
 
 WITH 
 
 A BRIEF SKETCH 
 
 OF ITS 
 
 UNEQUAL AND UNJUST OPERATION, 
 
 ** Fiat justitia....ruat ccelum*- 
 
 BY MATHEW CAREY, 
 
 PUBLISHED BY THE AUTHOR, 
 MARCH 10, 1806. 
 

PREFACE. 
 
 THE following pages are submitted 
 to the public from a sense of duty, and 
 to justify the measures which I have 
 supported, respecting the taxation of my 
 constituents. I have no great expecta- 
 tion of making proselytes. Mankind in 
 general are far from prone to abandon 
 preconceived and long-cherished opini- 
 ons, especially when their interests are 
 concerned. 
 
 To many of my constituents, the sen- 
 timents herein contained will be unpo- 
 pular. They will probably severely cen- 
 sure me. ...and regret that I hold my si- 
 tuation by so long a tenure as two years 
 and a half more, so as not to have it in 
 their power to " elect me out " next Oc- 
 tober. On this subject they may tran- 
 quilize themselves. I will not serve 
 another year. I am determined to resign 
 in season to have my place filled at next 
 
IV 
 
 election. The situation is attended with 
 much trouble and anxiety, when the du- 
 ties are performed with even moderate 
 attention. And however fair and just a 
 man's intentions, or upright his conduct, 
 it would argue extreme ignorance of hu* 
 man nature to hope to escape censure. 
 
 1 cannot, therefore, I think be sus- 
 pected of courting popularity.... though I 
 freely acknowledge popularity, when ac- 
 quired by fair and honest means, is a 
 rich and estimable blessing.. .*an ample 
 
 reward for public service I cannot, I 
 
 say, be suspected of courting popularity 
 by this publication. As little do I con- 
 sult my own interest in the support of 
 the riew arrangement of taxes ; for in case 
 it should prevail, it would augment my 
 contributions probably thirty per cent. 
 
 I therefore hope that even those who 
 suppose my ideas totally erroneous, will 
 not accuse me of sinister motives. For 
 all the sinister motives that can operate 
 in this case, would impel to a totally op- 
 
posite course of conduct. And let it be 
 observed, that Mr. Girard, the most stre- 
 nuous advocate in council for the new 
 system of taxation, would be among those 
 upon whom it would operate most heavi- 
 ly; as the chief part of his immense es- 
 tate, lies in personal property. This af- 
 fords another strong proof that selfish 
 views do not stimulate those who struggle 
 for a new modification of our fiscal ar- 
 rangements. 
 
 ^ The reader, it is hoped, will excuse 
 the crude manner in which this pamphlet 
 is thrown together. As the business is 
 pending before council, and must neces- 
 sarily be very soon decided upon, there 
 was not time to be very methodical in the 
 composition. Nor indeed would my 
 private avocations allow of bestowing so 
 much attention to it as the importance of 
 the subject required. With these preli- 
 minary observations I cheerfully submit 
 it to the indulgence of my fellow-citizens, 
 with '' all its faults and imperfections on 
 its head." 
 
 March 8, 1806. 
 
CURSORY REFLEXIONS, &c. 
 
 THE attempt to stem the torrent of 
 public prejudice, especially when that 
 prejudice is inveterate, is seldom effec- 
 tual, and always unpopular. This consi- 
 deration very frequently deters from the 
 pursuit of truth. The task is invidious, 
 and the reward too often obloquy and 
 abuse. With this conviction on my mind, 
 I nevertheless dare to call in question the 
 justice, the impartiality, of the present 
 mode of levying taxes in the city, and to 
 prove that however plausible are the ob- 
 jections so clamorously urged against the 
 new mode of taxation proposed in Coun- 
 cils, those against the old system are much 
 more forcible and unanswerable. 
 
 In every discussion it is of importance 
 primarily to fix the exact meaning of the 
 terms employed, and those axioms, or ge- 
 nerally-received maxims that apply to the 
 subject. When these are satisfactorily 
 
agreed upon by both parties, the contro- 
 versy is hghtened of great part of its dif- 
 ficuky , and reduced within much narrower 
 limits than would otherwise be the case. 
 
 Taxes, so far as we are concerned with 
 them, in the present discussion, are con- 
 tributions levied upon individuals for the 
 purpose of supporting the expenses and 
 securing the advantages of society. This 
 definition, I presume, will not be disputed, 
 although it somewhat differs from the de- 
 finitions in the dictionaries, which on this 
 point are much too vague. 
 
 The maxim of taxation, most consonant 
 with sound sense and strict justice, is, 
 that the burden of public contributions 
 ought to be borne as equally and impar- 
 tially by those deriving advantage from 
 the society that requires the expense, as 
 circumstances will permit. 
 
 If this maxim be just, let us examine 
 how the prevailing system of taxes corres- 
 ponds with it. 
 
According to the assessment made for 
 three years, the real estate of Philadel- 
 phia has been estimated as follows — 
 
 1804 ..6,719,401 dollars 
 
 1805 7,235,214 
 
 1806 7,195,692 
 
 It is very difficult to ascertain with 
 any degree of precision the amount of the 
 personal estate of the city. It has been 
 by good judges estimated as high as sixty 
 millions of dollars ; by others forty, and 
 fifty millions. To avoid controversy, and 
 to give the friends of the old system as 
 fair a chance in the argument, as they can 
 desire, I shall admit the lowest of these 
 estimates, and take forty millions as data 
 to reason upon. 
 
 The reader will be ready to conclude, 
 from the maxim laid down, that the own- 
 ers of forty millions of one species of 
 property, enjoying their full quota of all 
 the advantages arising from the police of 
 the city, should contribute nearly six 
 
 B 
 
10 
 
 times as much towards supporting the 
 city expenses as the possessors of seven 
 millions of another species. This would 
 be a tolerably fair calculation, according 
 to every principle of reason, justice, and 
 propriety. But what is the fact ? It is 
 disgraceful to be told... .It is in truth hard- 
 ly credible. ...It is, in fine, that of about 
 200,000 dollars, raised on the citizens of 
 Philadelphia for 1805, real estate paid 
 about 175,000 dollars. Four fifths of the 
 remainder were raised by personal tax, or 
 tax upon professions, and occupations, to 
 which every citizen, not actually a pauper, 
 is liable. The small balance of 5000 dolls. 
 or thereabouts, was levied upon horses 
 and cows, which alone are taxable of all 
 the articles of personal estate. 
 
 With this statement, for the truth of 
 which I pledge myself, and dare and defy 
 contradiction, I might close the subject. 
 It is impossible, after the examination of 
 it, for any candid man to hesitate about 
 pronouncing sentence against the prevail- 
 ing system. However, as the subject is 
 
11 
 
 now before the public, and has justly at- 
 tracted great attention, it may be pretium 
 operis to enter more fully into it. 
 
 Instead of pretending to offer any ar- 
 gument to prove the present system cor- 
 rect or equitable, those who support it 
 confine themselves to raising objections 
 to any new one, all of them fallacious, 
 however plausible they at first appear. I 
 can safely declare that I have never heard 
 an individual, in or out of council, defend 
 the present plan on the ground of its own 
 intrinsic merits. 
 
 The chief of the objections to the plan 
 reported by the Committee of Ways and 
 Means, under any modification, are 
 
 1. That it is impossible to ascertain 
 exactly the amount of the personal estate 
 of the citizens. 
 
 2. That the plan proposed would ne- 
 cessarily invest the assessors with inqui- 
 sitorial powers, and subject the citizens to 
 odious domiciliary visits. 
 
12 
 
 3. That the same goods would be lia- 
 ble, by removal, to be taxed several times. 
 
 4. That it would very materially in- 
 jure the city, by driving away a large pro- 
 portion of the merchandize, which would 
 be stored in the northern liberties and 
 Southwark, to escape our oppressive taxes. 
 
 Let us consider these objections in 
 order. 
 
 I acknowledge that it is impossible to 
 ascertain exactly the amount of every 
 man's personal estate. Some inequalities 
 in the operation of this mode of taxation 
 will arise. But surely because we cannot 
 ascertain with critical nicety the amount 
 of the property of A. and B. in conse- 
 quence whereof, A. may pay somewhat 
 too little, and B. somewhat too much, it 
 would be absurd in the highest degree to 
 argue that neither A. nor B. should pay 
 any thing, and that their quota of the 
 public burdens should be borne by C. 
 and D. This would be a very extraor- 
 dinary mode of removing the difficulty 
 
13 
 
 indeed. And yet it is no less true than 
 strange, that this is the import of the ob- 
 jection under consideration, stripped of 
 its dehision. No system of taxation that 
 has ever yet been devised, nor indeed any 
 other system whatever, affecting any large 
 number of individuals, can operate with 
 perfect equality upon all. It must inevi- 
 tably bear heavier on some, and lighter 
 on others, than it ought All that can be 
 done by the most enlightened and best 
 intentioned legislators, is to diminish as 
 much as possible this inequality. 
 
 The second objection to be noticed, 
 and refuted, is " that the new system 
 '' would necessarily invest the assessors 
 " with inquisitorial powers, and subject 
 
 L" the citizens to odious domiciliary visits." 
 This objection has afforded very copious 
 themes for declamation. The " inquisi- 
 torial powers " and the " domiciliary vi- 
 sits" have, in covincil and in the papers, 
 been pourtrayed in the most glowing co- 
 lours. The visits of the Excisemen in 
 England and Ireland must surely have 
 
14 
 
 haunted the imaginations of the gentlemen 
 who have written and declaimed upon this 
 fertile, this inexhaustible topic. To allay 
 their fears, and restore their peace, let it 
 be observed, that these " inquisitorial 
 powers" and these "domiciliary visits," 
 are very little more than have been time 
 out of mind, the former possessed, the 
 latter practised, by the assessors under 
 the old regime. They pay those " domi- 
 ciliary visits," those awful " domiciliary 
 visits" by going to the house of each in- 
 dividual citizen in their respective wards 
 ....and they exercise those awful "inqui- 
 sitorial powers " by enquiring into the 
 number of horses and cows he owns. 
 At no very distant day, they used to make 
 enquiry respecting the quantity of plate 
 and the number of carriages each person 
 possessed. 
 
 The third objection respects the pro- 
 bability of the same goods paying taxes 
 at different times, in consequence of a 
 removal to different places, during the 
 progress of the assessment. This objec- 
 
15 
 
 tion may be easily obviated, by a short 
 clause directing the assessors to exone- 
 rate such removed property, when it falls 
 under their observation. 
 
 The fourth objection goes to the im . 
 pending destruction of the city, from ex- 
 pelling the citizens with their merchan- 
 dize to those happy untaxed regions, 
 Southwark, and .the Northern Liberties, 
 where they will escape the merciless 
 fangs of those insatiable harpies, the tax 
 gatherers of the city, who, like the locusts 
 of Egypt, are to devour up every thing in 
 once happy but now ill-fated Philadelphia- 
 
 It is difficult to treat this kind of ar- 
 gument, if argument it can be called, with 
 seriousness. It is so truly absurd and ri- 
 diculous, that with every reasonable and 
 thinking person it defeats itself. When 
 men of talents support a cause by such 
 feeble means, it is an explicit avowal that 
 they are totally destitute of better. 
 
 Let us, however, for sake of those who 
 do not deeply investigate such subjects, 
 
16 
 
 and with whom assertion and argument 
 
 too often appear synonimous let ns, I 
 
 say, examine this formidable attack. The 
 amount of the city taxes proposed to be 
 raised upon personal property, is about 
 50,000 dollars. We have already taken 
 a very low estimate of the personal estate, 
 forty millions of dollars. Should the 
 new arrangement take place, the conse- 
 quence would be I tremble to men- 
 tion it.. ..it would be nothing less than the 
 total ruin of the trade and commerce of 
 the city of Philadelphia the awful re- 
 sult, I say, would be that personal estate 
 must pay 12 cents for every hundred 
 dollars. This would be ruin and des- 
 truction with a vengeance. So that a 
 merchant who had 10,000 dollars worth 
 of goods, would remove them from the 
 city, expose them to the risque and in- 
 jury of transportation and depredation.... 
 take new stores to hide them in South- 
 wark....to save twelve dollars! Risum te- 
 neatis^ amici ? 
 
 Having gone through those objections 
 cursorily, but as copiously as they merit- 
 
17 
 
 ed, let us calmly and candidly take a view 
 of the present system, and state a few of 
 the particulars of " its fairness, its im- 
 partiality, its justice," and then let us 
 " look on this picture and on that," and 
 make our election. 
 
 To the honest and upright citizen, 
 who, though unwilling to bear more than 
 his own share of public burdens, scorns 
 to impose any part of that share upon 
 another, I address myself, and beg he 
 will give the subject a dispassionate con- 
 sideration. 
 
 From the tax books I shall take a few 
 instances as specimens. Let it not be 
 imagined they are exceptions to general 
 rules. They are the general rules them- 
 selves. I might multiply the cases one 
 thousand fold, were I disposed to extend 
 this essay to a great length. But that is 
 not my object. My object is to convince 
 the reader: and a few cases, fairly se- 
 lected, will answer as well as a multi- 
 tude. 
 
18 
 
 A respectable citizen of North ward,^ 
 whose property is chiefly personal, and 
 at least 150,000 dollars, was rated for 
 1805, for city, county, health and poor 
 taxes, fifteen dollars thirty nine cents. 
 This is all that he contributed towards 
 the police of the city, and for the security 
 it affords to this large property. Twenty 
 houses in the square in which I live, be- 
 ginning with Henry Grossman's, corner 
 of Fourth and Market-street, and ending 
 with John Fries's, corner of Third-street, 
 which are worth about the same sum of 
 150,000 dollars, paid, for the same year, 
 seventeen hundred and fifty-one dollars, 
 sixty four cents ! what a contrast ! 
 
 Let those who have raised such a fu- 
 rious outcry against the inequality of the 
 
 * I had intended to give this gentleman's name, in or- 
 der to bring the contrast more fully before the reader.... 
 but I have allowed myself to be dissuaded from it by some 
 friends, vv^ho judged that the publication of the name would 
 have an invidious appearance, and might give offence. 
 However, if any doubt is entertained on the subject, I will 
 give the name to any person who calls upon me.... and fur- 
 ther beg leave to observe, that I am assured the gentleman 
 is actually worth 400,000 dollars. 
 
19 
 
 new system, seriously and candidly re- 
 flect upon this distribution of public bur- 
 dens, and I confidently trust that they 
 will open their eyes to their error, and 
 acknowledge that the old system is preg- 
 nant with more oppression than the most 
 fertile imagination can anticipate from the 
 new one, ever so injudiciously adminis- 
 tered. 
 
 Were it proper or necessary, I could 
 produce the names of thirty persons in 
 this city, who are worth at least three 
 millions of dollars, and yet do not pay as 
 much taxes on that immense sum, as 
 thirty widows whose income does not 
 exceed three thousand dollars. Here I 
 beseech the reader to pause. Let him 
 consider the system so violently defended, 
 how radically unequal it is in its opera- 
 tion, and how incurable its defects are.... 
 and then let nim fairly examine the objec- 
 tions brought forward against the new 
 one, and they will vanish " like the base- 
 less fabric of a vision," not leaving '' a 
 trace behind." 
 
20 
 
 The plan hitherto pursued is truly a 
 curiosity. It has the very singular pro- 
 perty of not being grounded upon any 
 known principle whatever.. ..and is really 
 like to nothing e'se upon this earth. ...it is 
 a perfect sui generis. It is difficult to ex- 
 plain or comprehend it. I shall state it 
 as clearly as in my power. 
 
 For whatever sum a house is valued 
 at in pounds, the same number of dol- 
 lars is taken by the assessors. Then 
 they multiply the ground rent by ten. 
 This latter sum they deduct from the re- 
 duced value of the house. ...and they then 
 take the per centage on the ground rent, 
 multiplied as above, and on the estimate 
 of the house first reduced from pounds 
 to dollars, and then further reduced by 
 the subtraction of the ground rent multi- 
 plied as above. The consequence of this 
 is, that there are numerous cases in which 
 the tax upon the ground rent is twice as 
 much as that upon the house, some five 
 times as much.. ..and some in which, from 
 the low valuation of the house, and the 
 
21 
 
 multiplication of the ground rent, nearly 
 every cent of the tax falls upon the ow- 
 ner of the latter, and the owner of the 
 former escapes almost entirely free. 
 
 Reader, when I give you an account 
 of this mystical juggle, you will imagine 
 that I am jesting with you. You will 
 suppose it impossible that such a system, 
 so oppressive and unjust, at the same 
 time so truly whimsical and irrational, 
 could have ever been conceived, far less 
 acted upon and submitted to for perhaps 
 a quarter of a century, in an enlightened 
 city. This is an unfounded supposition. 
 A much more plausible one would be. ..that 
 the owners of ground rents never could 
 have had any share in devising this sys- 
 tem. 
 
 But let us lay aside supposition, and 
 come to plain matter of fact. 
 
 No. 79 High street pays a ground 
 rent of 160 dollars per annum. ...By the 
 assessors it has been valued at 1,900/. 
 
22 
 
 By the legerdemain above stated, the 
 1,900 pounds become 1,900 dollars. By 
 another stroke of Hocus Pocus, the 160 
 dollars become 1,600. This sum of 1,600 
 dollars is subtracted from the 1,900, and 
 leaves a balance of 300 dollars, on which 
 sum alone the owner of the house pays 
 tax, while the owner of the ground rent 
 pays on 1,600. 
 
 The above hovise is worth at least 
 500 dollars per annum. From this de- 
 duct the ground-rent of 160 dollars, and 
 the owner derives from it 340 dollars. 
 His tax however is only seven dollars 
 38 cents, while the owner of the ground- 
 rent of 160 dollars pays thirty nine dol- 
 lars 36 cents. 
 
 No. 13 South Third street has been 
 estimated at 1,600/. This, secundum ar- 
 tem^ is reduced to as many dollars. The 
 ground rent is 80 dollars, which multi- 
 plied by ten becomes 800, just half the 
 amount of the reduced value of the house- 
 The taxes are therefore equal on each. 
 
23 
 
 No. 43 Mulberry street is estimated 
 at 1,200/, which is reduced to as many 
 dollars. The ground rent is sixty-six dol- 
 lars and 67 cents, which, agreeably to our 
 rule, is multiplied to 667 dollars. This 
 leaves a balance of 533 dollars, on which 
 the owner of the house pays tax, while 
 the owner of the ground rent pays on 667 
 dollars. 
 
 No. 9, Church alley, has been esti- 
 mated at 5000/. — The ground-rent is 236 
 dollars. The former sum being reduced 
 to an equal number of dollars, and the 
 latter multiplied by ten, and deducted from 
 the 5000 dollars, leaves the house to pay 
 tax on 2640 dollars, which is 64 dollars 79 
 cents.. ..and the ground-rent pays on 2360 
 dollars, which is 58 dollars and 24 cents. 
 
 The houses No. 70, and No. 72, south 
 Front-street, are rented for 200 dollars 
 each. The taxes are 5 1 dollars on both, 
 that is 12 1-2 per cent. 
 
 No. 268, and No. 270, High-street, are 
 
24 
 
 rented one for 400 and the other for 300 
 dollars. The taxes are 73 dollars 80 cents 
 each, above 20 per cent. 
 
 There is a house in Thirteenth-street, 
 near George-street, in South ward, in the 
 tenure of J. and A. Simpson, which is 
 rented for 75 dollars, and which paid 43 
 dollars 5 cents tax last year. 
 
 Mrs. ***** a respectable widow, 
 who has six children to support, owns the 
 ground-rent of No. 122, Market-street, 
 which is 64 dollars per annum. Her taxes 
 for 1805 were 15 dollars 74 cents, that is, 
 within a mere trifle of 25 per cent. Thus 
 the city very kindly allows her to receive 
 the rent for three years, and only demands 
 the fourth year's produce towards paving, 
 lighting, watching, &:c. — An excellent sys- 
 tem truly. It is not the more equitable, 
 that the lady lives in Germantown. 
 
 The ground-rent of No. 124, High- 
 street is the same as that of No. 122. The 
 taxes are likewise the same. 
 
25 
 
 The ground-rents of Nos. 116, 118, 
 and 120, High-street, are 126 dollars. 
 The taxes on the three houses are 31 
 dollars 50 cents. 
 
 Among the ruinous consequences of 
 burdening real estate with nearly all the 
 public contributions, it has almost entirely 
 arrested the building of houses by weal- 
 thy capitalists. I am informed by persons 
 of respectability, that nine-tenths of the 
 houses built of late years have been 
 erected by masons and carpenters, mere- 
 ly on speculation, or with a view to sell 
 them as soon as completed. 
 
 I am tired of going over such an odi- 
 ous system of inequality and oppression. 
 What renders it more provoking is the 
 H cant ofinequality and injustice, with which 
 
 ^m the new system is assailed, as if the old 
 I^B one had the slightest pretensions eithet 
 ^^V to equality or justice. 
 
 L 
 
 From a review of the above cases, to- 
 gether with the rules upon which they are 
 
 D 
 
26 
 
 founded, it appears evident that the oppres- 
 sion and i ijustice experienced by the pro- 
 prietors of ground rents, very far exceeds 
 e/en that experienced by the proprietors of 
 houses. 
 
 Abandoning for a moment the consi- 
 deration of the exemption of personal pro- 
 perty from taxes, it is impossible, on any 
 principle of justice or common sense, to as- 
 sign an adequate reason for the glaring dis- 
 tinction between the burdens borne by 
 houses and ground-rents. A great propor- 
 tion of the latter are owned by widows 
 and orphans, who surely, if not entitled 
 to any favour from the helplessness of 
 their situation, may lay a very fair claim 
 to equal justice. Yet from a full view of 
 the subject, I assert, and dare a full in- 
 vestigation, that while ground-rents pay be- 
 tween 24 and 25 per cent per annum, the 
 average of the taxes upon the rents of 
 houses, is not above 15. Therefore even 
 if we should resolve to continue the exemp- 
 tion of personal property from taxes, we are 
 imperiously called upon to apply a remedy 
 
27 
 
 to the grievances of the owners of grounds 
 rents. 
 
 We are very prone to boast of our illu- 
 mination, our refinements, and our improve- 
 ments. And in some points of view the 
 boast is not a vain one. But on the subject 
 now under discussion, there is not in any 
 part of Europe, a more flagrant system of 
 oppression, or one that is more completely 
 void of even the semblance of justice or im- 
 partiality. Its deformity very far indeed 
 exceeds the worst idea I had formed of it 
 when I began this investigation. I had, it 
 is true, heard murmurs sometimes on the 
 subject. But having never been on the 
 committee of ways and means during the 
 three years that I have been in Council, and 
 M^ the principles of the system annually re- 
 
 ^m ported by that committee never having been 
 ^B much discussed, I had not the most distant 
 ^B idea how indefensible it was. The necessi- 
 
 H| ty of increasing the taxes this year, in conse- 
 
 ^K quence of the purchase of Mr. Roosevelt's 
 ^H lease, and some other circumstances, having 
 
23 
 
 some new mode of raising money, the prin- 
 ciples of the old plan were fully developed, 
 and its frightful features stood forward in 
 all the glare of day. Of them we may say 
 with the poet, that they were 
 
 " of such horrid mien, 
 " As to be hated, needs but to be seen.'* 
 
 The committee of ways and means ac- 
 cordingly reported an ordinance, the object 
 of which to raise 52,000 dollars upon real, 
 and an equal sum upon personal estate. 
 See Appendix No. 7. 
 
 To the enumeration contained in the 
 fourth section there were various objections 
 in council and abroad. Although most 
 unequivocally attached to the general prin- 
 ciple of extending taxation to personal pro- 
 perty within reasonable limits, I was deci- 
 dedly opposed to the plan reported by the 
 committee of ways and means. My ob- 
 jections were of two kinds. First, the enu- 
 meration did not comprize a number of ar- 
 ticles which were unquestionably as suita* 
 ble objects of taxation as any in the list, and 
 
S9 
 
 it contained some which I judged improper. 
 And, secondly, as there could be no mode 
 of compelling the citizens to give informa- 
 tion of their property, many would give no 
 answers, and others evasive or false ones. 
 Therefore, as in all such cases, which would 
 probably be very numerous, we must rely 
 upon the discretion and honesty of the as- 
 sessors, I thought it far more advisable to 
 rely upon that discretion and honesty in all 
 cases; so that all our citizens might stand 
 on the same ground; more especially as that 
 is our sole reliance for the just assessment 
 of taxes under the existing order of things. 
 The assessors are duly sworn to perform 
 their duty conscientiously. This oath is 
 the only check upon them in the whole pro- 
 cess of their assessments at present. And 
 I cannot see such a formidable list of dan* 
 gers in extending their discretion, and de- 
 pending upon their fidelity, a little further. 
 Accordingly, I moved an amendment, en- 
 joining the assessors to use all due diligence 
 to estimate to the best of their opinion and 
 judgment, the personal property of each in- 
 dividual citizen, as a basis to apportion their 
 
30 
 
 taxes respectively. These estimates, in every 
 case in which they are taken in other cities, 
 are almost always far below the real amount. 
 But should an error occur on the other side, 
 an appeal would be provided, and afford a 
 remedy.^ 
 
 The amendment was, however, reject- 
 ed, and I found myself obliged, though with 
 extreme reluctance, to vote against the bill 
 as reported by the committee, and amended 
 in council. 
 
 A similar amendment, moved in com- 
 mon council, by Mr. Joseph Read, shared 
 the same fate, being rejected by 15 to 4. 
 
 The ordinance, very considerably mo- 
 dified, was passed by the select council — 
 but totally rejected by the common council. 
 
 Before I take my leave of the reader, I 
 wish to present him with some of the lead- 
 ing features of the present system. How 
 far they deserve the commendation and 
 
31 
 
 xealous support it meets With, let the pub- 
 lic judge. 
 
 1. Personal estate, except cows and 
 horses, pays no tax. 
 
 2. Rents of houses pay a tax of about 
 
 15 percent. • % 
 
 3. Ground-rents pay about 25 percent 
 taxes. 
 
 4. There are numerous instances of 
 persons worth from 20 to 50,000 dollars, 
 who do not pay as much taxes, as is paid 
 upon a ground-rent of from 50 to 100 dolls, 
 
 5. In various cases, ground-rents pay 
 three times as much as the houses, although 
 the rent of the latter is twice or thrice the 
 amount of the former. 
 
 6. The drayman's pair of horses worth 
 perhaps 100 dollars, pay the same tax as 
 the gentleman's pair, worth 600. 
 
32 
 
 7. Cows are* taxed — but not pleasure 
 or other carriages. 
 
 Here I close the subject, and hope and 
 trust that I have established the point I 
 had in view, which was to prove the neces- 
 sity of a new mode of assessing taxes, on 
 . • every principle of reason, justice and pro- 
 
 POSTSCRIPT— il/arc/i 8. 
 
 SINCE the preceding observations were 
 hastily thrown together, two letters have 
 been received by a friend of mine, one from 
 a gentleman in New York, the other from 
 a gentleman in Baltimore, (see Appendix 
 No. 5 and 6) whereby it appears that in 
 both those cities, which indubitably are 
 among the most flourishing in the United 
 States, the system of taxing personal pro- 
 
S3 
 
 perty, that is so much vilified and censured 
 here, prevails, and is found to answer the 
 purpose unexceptionably. It equalizes the 
 burdens of the citizens, and very conside- 
 rably diminishes the rate upon real estate. 
 
 The disproportion between the taxes 
 of New York and those of Philadelphia, is 
 enormously great. In the former city, the 
 whole of the taxes for city and county pur- 
 poses, do not average 50 cents in one hun- 
 dred dollars upon real and personal estate. 
 Whereas, in the devoted city of Philadel- 
 phia, the city tax alone is 105 cents — the 
 county tax 35 — the poor tax 80, and the 
 health tax 26 — amounting to 246 cents in 
 the hundred dollars — nearly five times as 
 much as in New York. 
 
 The same system prevails in Boston — 
 but I have been given to understand, has 
 been in some instances carried to such an 
 intolerable excess, as actually to expel the 
 monied citizens to other parts, in order to 
 avoid the oppression they experienced at 
 home. But the abuse of a good principle 
 
 £ 
 
34 
 
 affords no argument against the principle 
 itself. If the proper authority in Boston 
 chose in certain cases to exceed the bounds 
 of propriety and justice, it does not follow, 
 that such excesses will prevail here — or 
 that if they do, they will be remediless. 
 Should the councils at any future day enact 
 an oppressive system, they are at the mer- 
 cy of their fellow-citizens, who can, and no 
 doubt will, remove them from situations 
 whereof they shall have proved themselves 
 unworthy. 
 
 When I wrote on the subject of the 
 ground-rents, page 22, I was not aware of 
 the alteration that has within a few years 
 taken place. The taxes upon nineteen- 
 twentieths of the ground-rents, were by all 
 the old covenants to be paid by the ground 
 landlords. However, since the vast increase 
 of taxes upon ground-rents, the owners of 
 lots have adopted a new plan, whereby they 
 oblige the grantees to pay all the taxes, as 
 well on the ground as on the improvements. 
 This system has been in operation for six 
 or eight years. 
 
APPENDIX. 
 
 No. I. 
 
 Resolutions offered to the Select Council by Mathew 
 Carey, on the 21st of February, carried unanimously 
 there, but non-concurred in the Common Council, on 
 the ground of the inexpediency of making any decla- 
 ration of these abstract principles. 
 
 1. Resolved^ That the burden of taxes ought to be 
 as equally and impartially laid as circumstances will 
 permit. 
 
 2. Resolved^ That the system of city taxation, hereto- 
 fore pursued, by which real estate has borne to the 
 amount of seven-eighths of the whole of the taxes, is 
 neither equal nor impartial. 
 
 3. Resolved^ That it is expedient, proper, aud just, 
 that the owners of personal estate, who derive an equal 
 benefit from the police of the city with the owners of real 
 estate, should contribute a due proportion of the expenses 
 requisite for support of that police. 
 
 4. Resolved^ That the difficulty of laying that portion 
 of the public contributions to be borne by personal estate, 
 with perfect equality, is no sufficient reason why per- 
 sonal estate should be almost wholly exempt from taxes 
 as it has heretofore been. 
 
 No. IL 
 
 Resolutions offered to the Common Council by Nathan 
 Sellers, Esq. 
 
 1. Resolved^ That the burden of taxes ought to be as 
 equally and impartially laid as circumstances or the na- 
 ture of the subject will permit. 
 
36 
 
 2. Resolved. That the system of city taxation hereto- 
 fore pursued, by which real estates have been made the 
 chief measure or data from which to proportion or ascer- 
 tain the amount of tax each citizen should pay, is the 
 most certain, safe, equal, impartial and practicable mode 
 or system of city taxation that circumstances or the na- 
 ture of the subject will permit. 
 
 3. Resolved^ That to levy taxes on specified articles of 
 personal property, other than what have heretofore been 
 taxed conformable to the existing laws of the state, and 
 ordinances of the city, would be uncertain, unequal, and 
 partial, inasmuch as such property cannot be ascertained 
 in as just measure and proportion as the nature of taxa- 
 tion requires, and that such taxes would operate to the 
 banishment, or secretion from use and operation, much 
 of that personal property winch ought to be in free, ac- 
 tive and unrestrained circulation ; being that which prin- 
 cipally gives increase, life and ehergy to a commercial 
 and manufacturing city, or hideed any city, and which in 
 its nature and tendency is constantly sustaining real estate, 
 or, embodying itself in it, where it becomes a safe measurt 
 of taxation. 
 
 4. Resolved^ That as personal property is in a great 
 degree the life and energy of a city, being that wiiich 
 principally originates and subsists it, such property ought 
 to be rather invited to than driven from the city. 
 
 5. Resolved^ Thut when the city shall deem it proper to 
 purchase any estate^ or make any extra^ or uncommon im- 
 provement for the general advantage of the city, and 
 which may be worth common interest on the cost, taxes 
 ought not to be levied on the citizens to pay the princi- 
 pal. That the fiurchase or imfirovement ought to be made 
 by a permanent funded loan, for which common interest 
 should be faithfully paid half-yearly, until the projits 
 arising from the subject zY«r/^ would gradually extinguish 
 the principal. 
 
 6. Resolved., That the purchase of N. J. Roosevelt's 
 lease, and the further and more compleat distribution of 
 Schuylkill water, are not objects of an ordinary and co7n- 
 mon nature., and that the same ought to be paid for by a 
 permanent loan ; more especially as in all probability the 
 revenues arising and which will hereafter arise from the 
 subject itself will in a few years pay not only the interest, 
 
37 
 
 but if necessary, gradually extinguish the principal ; or 
 may be applied to the ordinary and common purposes 
 of the city, in mitigation of the taxes. 
 
 7. Resolved^ That a moderate funded debt, of small 
 transferable shares, in a commercial and manufacturing 
 city, is a public advantage to a greater amount than the 
 interest payable on such debt; inasmuch as it brings 
 into activity and use many small sums of money, which, 
 without such funds, would lie idle. ...that it adds so much 
 as the amount of such funded debt to the circulaiing pro- 
 perty of the city, thereby contributing to the life, pros- 
 perity and advantage of it; and that it chives great conve- 
 nience to many citizens who cannot follow business, and 
 may have small sums to spare to put tlie same to profi- 
 table use. 
 
 8. Resolved^ That if the interest of the funded debt of 
 the city continue to be, as it always ought to be, faithfully 
 and punctually paid, it will enable the city in future to 
 command any object which it may be for the interest 
 and advantage of the city to possess, without resorting to 
 an increased rate of taxation. 
 
 No. III. 
 
 Amount of City tax assessed in the following years, viz. 
 
 In the year 1801 J878,271 42 
 
 In the year 1802 86,265 28 
 
 In the year 1803 84,317 65 
 
 In the year 1804 83,523 98 
 
 In the year 1805 86,092 28 
 
 Errors and Omissions excepted. 
 
 GEORGE A. BAKER, 
 
 Treasurer of the Corfioration. 
 City Treasurer's OiEce, 
 March 5ih, 1806. 
 
38 
 
 No. IV. 
 
 Amount of Valuation of Real estate, and Personal rates, 
 as returned by the Assessors in the City of Philadel- 
 phia, for the years 1804 1805 and 1806. 
 
 
 1804. 
 
 1805. 
 
 1806. , 
 
 Wards. 
 
 Valua- 
 
 Personal 
 
 Valua- 
 
 Personal 
 
 Valua- 
 
 Persona 
 
 
 tion. 
 
 ra*:es 
 
 tion. 
 
 rates. 
 
 tion. 
 
 rates. 
 
 Upper Delaware 
 
 4Di,.i32 
 
 2-0 23 
 
 439 478 
 
 268 10 
 
 434,970 
 
 246 14 
 
 North Mulberry 
 
 178 J 17 
 
 108 96 
 
 197,626 
 
 118 03 
 
 *197,616 
 
 *118 03 
 
 Lower Delaware 
 
 521,265 
 
 243 32 
 
 528,251 
 
 263 82 
 
 *528,251 
 
 *263 82 
 
 South Mulberry 
 
 390,887 
 
 280 24 
 
 424,080 
 
 284 85 
 
 ^424,080 
 
 *284 85 
 
 High Street 
 
 721,793 
 
 326 47 
 
 745,536 
 
 313 60 
 
 742,521 
 
 319 26 
 
 North 
 
 710,025 
 
 350 79 
 
 843,72: 
 
 389 52 
 
 828,625 
 
 395 12 
 
 Chesnut 
 
 710,699 
 
 228 35 
 
 716,822 
 
 223 87 
 
 702,971 
 
 231 75 
 
 Middle 
 
 480.348 
 
 168 15 
 
 544.872 
 
 160 60 
 
 547,271 
 
 155 50 
 
 Walnut 
 
 671,051 
 
 195 38 
 
 622,854 
 
 203 08 
 
 622,684 
 
 205 45 
 
 South 
 
 259,871 
 
 160 87 
 
 361,256 
 
 168 
 
 360 431 
 
 158 25 
 
 Dock 
 
 499,362 
 
 219 72 
 
 528,635 
 
 224 30 
 
 509.275 
 
 220 18 
 
 Locust 
 
 235,732 
 
 168 60 
 
 320,872 
 
 314 31 
 
 316,107 
 
 235 66 
 
 New Market 
 
 665.418 
 
 337 08 
 
 676.797 
 
 439 69 
 
 684 223 
 
 382 95 
 
 Cedar 
 
 218,599 
 
 140 86 
 
 284,406 
 
 175 49 
 
 288 827 
 
 173 03 
 
 6,719,401 
 
 3,199 02 
 
 7,235,214 
 
 3,447 987,125,692 
 
 3,390 09 
 
 Not being in possession of the Assessments for 1806, 
 on those wards marked *, the amount of last year are 
 taken. 
 
 Remarks The personal as above, have been multi- 
 plied by 3 for city purposes, the residue from the real 
 estate in very near the same proportion to the county for 
 three years past. The personal is about an eighth part, 
 amount about S 10,300 but considering that a great pro- 
 portion of allowance and abatements are made on that 
 part, I am rather inclined to say that the personal is not 
 more than a 9th or 10th part of the whole. The centage 
 of 1805, was S105 per cent. 
 
 Yours respectfully, 
 
 JOSEPH KER. 
 
 Wednesday, Feb. 12th, 1806. 
 
 George A. Baker, Esq. City Treasurer. 
 
39 
 
 No. V. 
 
 Extract of a letter from a gentleman in Baltimore^ dated 
 March 5, 1806. 
 My Dear Sir, 
 
 When I assure you that every opportunity which 
 is afforded me of being serviceable to my friends, gives 
 me the greatest pleasure, and that you are among those 
 whom I delight to oblige, I trust you will no longer offer 
 apologies when you have any occasion for my services. 
 I had hoped that I should have been able to have answer- 
 ed your last letter by the return of post ; but I found it 
 absolutely required some lime to obtain the necessary in- 
 formation, to answer your interrogatories in a satisfactory 
 manner. You may depend on the substantial correct- 
 ness of the answers which I now present you with, as 
 they are derived from the most authentic source ; I flat- 
 ter myself they are sufficiently comprehensive. 
 
 Q. l....What is the amount of the tax raised in the city 
 of Baltimore for corporation or city purposes? 
 
 ./^....The funds of the city corporation are chiefly raised 
 by indirect taxation, which is scarcely felt by the citizens, 
 and their annual amount is uncertain. The disbursements 
 for all city purposes amount to about jg 70,000 fier ann. 
 which may be stated in answer to the first question, as 
 about the annual amount raised by all the different modes 
 of taxation. 
 
 Q. 2 In what way is the tax raised, whether from 
 
 real or personal estates, or persons, or from all ? 
 
 A The city taxes are raised on real and personal 
 
 property limited to \5s. on the 100/. on carriages of every 
 description and horses ; on tavern licences in addition to 
 the state tax ; on market rents and stall licences ; billiard 
 licences, and licences for theatrical and other public ex- 
 hibitions; on auctioneers' licences; on auction duties; 
 on licences of hacks, carts, drays and waggons ; on ton- 
 nage and wharfage ; on the city seal ; on dogs ; on fines 
 and forfeitures ; on storage of gunpowder ; on licences 
 for certain city inspectors of flour, &c. on the amount 
 proposed to be raised by lotteries within the city and pre- 
 cincts ; on paving streets and erecting pumps, paid by 
 those immediately benefited. 
 
40 
 
 Q. 3 What is the amount of the sum raised on 
 
 each ? 
 
 ^ On account of the peculiar nature of these taxes, 
 
 the amount annually raised on each is uncertain. 
 
 Tne tax of 1 5s. on the 100/. gives a gross amount of 
 about SI 6,000. 
 
 Carriage and horse tax g 1 ,600. 
 
 Tavern licences, over and above state tax, each 5/. 
 
 Stall licences, over and above stall-rent, ^5. 
 
 Billiard licence, 8300. 
 
 Theatrical licence, each night, ^8. 
 
 Concert licence, each night, ^5. 
 
 Rope dancing, Sec per week, S10« 
 
 Circus licence, each night, ^5. 
 
 All other exhibitions, per night, gS. 
 
 Auctioneers' licence, /^e?' annum %750. 
 
 Auction duties on amount of sales, 1 fier cent. 
 
 Hack licences, fier ann. ^3. 
 
 Cart drawn by 3 or more horses, %S, 
 
 Do. do. 2 horses, S3. 
 
 Do. do. 1 horse, ^2. 
 
 Waggon licences, 4 or more horses, jglO. 
 
 Do. do. 3 horses, ^2. 
 
 Tonnage and wharfage Jier arm. about g6,500. 
 
 City seal, each seal, ^ 1 . 
 
 Dogs, male ^2. female S3. 
 
 Storage of gunpowder, about §1,600. 
 
 Inspectors of flour, licences, each ^500. 
 
 Do. of fish and salted provisions, SIOO. 
 
 Superintendunts of Sweeps, ^50. 
 
 Lotteries, 6 per cent, on the amount proposed to be 
 raised. 
 
 Paving tax, this is exclusively borne by those persons 
 before wiiose property the pavement is made. 
 
 New pumps, paid by tnose residing in the vicinity of 
 the new pump. 
 
 Q. 4 What species of personal estate is taxed? 
 
 A Ail kinds of personal property is taxed 15s. in the 
 
 100/. except hank and United States stock. 
 
 Q. 5 What is the mode of assessment? Is the pro-' 
 
 perty valued ? If so, by whom, and under what regul** 
 tions ? How is the amount fixed ? 
 
41 
 
 J By charter the corporation may pass laws to assess 
 
 property ; but heretofore they have taken the assessment 
 frOTi the books of the county assessment which is mude 
 under the authority of a state law. Assessors are appoint- 
 ed by both branches of the City Council, who have al- 
 ways valued the property at about one-sixth its fair value 
 for cash ; by this regulation the city tax of 15s. amounts 
 to an actual tax of about 3s. in the 100/. 
 
 Q. 6 Is there a distinct tax on carriages, and what 
 
 sum on each ? 
 
 ^ Every four-wheeled carriage pays a tax fier ann. 
 
 of 30s. every two-wheeled carriage 1 5s. The hacks pay 
 this 30s. tax in addition to the ^3 they pay yearly for 
 their licences. 
 
 The 15s. tax, the carriage and horse-tax, the paving 
 and pump tax, are all collected by one collector, and paid 
 over to the register ; who likewise receives all other 
 monies for licences, &c. which are by him disbursed 
 upon the orders of the mayor. 
 
 No. VI. 
 
 JExtract of a letter from a gentleman in JSTew York^ dated 
 March 6, 1806. 
 
 " Our taxes are on personal and real property alone. 
 The latter, from the value of rents, is very correctly as- 
 certained; the former is by estimation. According to char- 
 ter, two assessors in each ward are elected annually, dis- 
 creet citizens, who discharge this important trust. The 
 aggregate tax, which is the same for the current as last 
 year, obtained by an annual act of the legislature, found- 
 ed on an exhibit of the Common Council of the public 
 exigencies, is apportioned by the aldermen of the several 
 wards, who of course contend to favour their respective 
 constituents. A difference of apportionments exists be- 
 tween the seven first wards and the eighth and ninth, 
 the inhabitants of which pay less, not being provided 
 with lamps and watch. We have no tax on carriages. 
 
 The public burdens arise from lamps, watch, alms- 
 house, pumps and wells, public repairs of the roads, pav- 
 
 F 
 
42 ' 
 
 ing intersections of streets, and improvements of various 
 kinds: our tax falls short of these objects: what is called 
 city expenditure amounts to 150,000 dollars per annifm. 
 The difference is made up from our city revenue, arising 
 from a participation with the mayor in market fees and ta- 
 vern licenses, from wharfage, ferries, rents, quitrents, and 
 leases of corporation lands, which last sums are exclu- 
 sively reserved to conduct public works; for instance our 
 new city hall, that requires about 40,000 dollars per an- 
 num. Streets are paved and repaired at the expense of 
 the owners of houses and lots ; the roads by public tax. 
 The expenses of the board of health come out of the ge- 
 neral tax. Our system of taxation is susceptible of im- 
 provement : streets ought to be repaired by a tax on car* 
 riages." 
 
 No. vn. 
 
 Draft of an Ordinance^ to Assess^ Lruy^ and Collect a Tax 
 on Peronal Estate^ refiorted .by the Committee of Ways 
 and Means ^ passed with many amendments m the Select 
 Council^ but rejected in Common Council, 
 
 WHEREAS the present mode of assessing the per- 
 sonal tax within the City of Philadelphia, is unequal in 
 its operation, in as much as it imposes a tax on certain 
 Specified property, the possession of which is essentially 
 necessary, particularly to the most industrious and poorer 
 class of citizens and exempts from taxation, articles of 
 luxury and that species of property usually possessed 
 by the most wealthy ; and whereas by the present mode 
 of assessment, an unequal proportion of taxes is levied 
 on real estate, the improvements of the city thereby re- 
 tarded, and encouragement given to the employment of 
 capital in the acquisition of property of a nature not so 
 well calculated to promote the substantial interest of so- 
 ciety : For remedy thereof, 
 
 Section I. Be it ordained and enacted by the citizens 
 of Philadelphia in Select and Common Council assem- 
 bled, and it is hereby enacted by the authority of the 
 
ft 
 
 43 
 
 same, That the Mayor of the said city be and he is here- 
 by authorized and required to appoint on or before the 
 first Monday of March next, and on or before the same 
 day in every year thereafter, fourteen 
 
 qualified freeholders to be assessors for the term of one 
 year, to do and perform the several duties enjoined and 
 required of them by tliis ordinance : and in case a vacan- 
 cy shall happen by death, inability, refusal, or neglect to 
 serve, the Mayor is hereby authorized and required to 
 supply the same. 
 
 Sect. II. Be it further ordained and enacted b0the 
 authority aforesaid. That the said assessors, the city trea- 
 surer and commissioners, before they enter on the duties 
 required of them by this ordinance, shall take and sub- 
 scribe before the Mayor or any alderman of the city, the 
 following oath or affirmation, viz. I, A. B. do swear (or 
 affirm, as the case may be) that I will faithfully and im- 
 partially perform the several duties enjoined upon and 
 required of me by the ordinance of the Select and Com- 
 mon Councils of the city of Philadelphia, entitled " An 
 Ordinance to assess, levy, and collect a personal Tax. 
 
 Sect. III. Be it further ordained and enacted by the 
 authority aforesaid. That the treasurer of the city of Phi- 
 ladelphia for the time being, be and he is hereby autho- 
 rized and required on or before the first Monday of April 
 next, and on or before the same day in each and every 
 year thereafter, to issue precepts under his hand and seal 
 directed to the several assessors aforesaid,requiring them 
 within the time and in such manner as he shall direct, to 
 execute and perfoiTn in the wards or districts to be as- 
 signed and allotted to them respectively by the precept 
 aforesaid, all and every the duties herein after men- 
 tioned. 
 
 Sect. IV. Be it further ordained and enacted by the 
 authority aforesaid. That the assessors on receipt of the 
 precept issued agreeably to the 3d section of this ordi- 
 nance, shall proceed to take an account of all the names 
 and surnames in alphabetical order or otherwise, as the 
 treasurer shall direct, of all taxable inhabitants within 
 their wards or districts respectively, and of the following 
 enumerated articles which are hereby made taxable, viz. 
 All wrought plate, merchandize, household furniture, 
 stock of all descriptions, bonds and mortgages, coaches, 
 
44 
 
 chariots, phsctons, chaises, riding chairs, other carriages 
 and horses kept by any person for his or her own use, 
 for the purposes of travelling or pleasure, and all offices 
 and posts of profit, trades, occupations and professions 
 (ministers of the gospel of every denomination, mecha^ 
 nics, manufacturers and school-mastees • only excepted) 
 and when the said enumeration shall be made as afore- 
 said, the assessors, together with the .treasurer and the 
 city commissioners, shall meet together at such time and 
 place as the treasurer shall appoint, and proceed to value 
 the^pforesaid property according the best of their ability 
 and judgment for what they think it will bona fide sell 
 for m ready money, and at their discretion rate all ofiices, 
 occupations and professions (except as is herein before ex- 
 cepted) having due regard to the profits arising from the 
 same, and estimate the income of all persons who do not 
 follow any trade, occupation or piofession. 
 
 Sect. V. And be it further ordained and enacted by the 
 authority aforesaid, That after the said enumeration and 
 estimate is compleated, the treasurer and commissioners, 
 or a majority of them, the treasurer being one, shall meet 
 together at such time and place as he shall appoint, and 
 then and there equally and impartially assess themselves 
 and every other person rateable as aforesaid, according to 
 the true intent and meaning of this ordinance, having due 
 regard to widows and to such as are poor and have charge 
 of children. Provided nevertheless, that household furni- 
 ture in any one house shall not be assessed, unless the 
 valuation thereof exceed the sum of ^ 800 ; and as soon 
 as the said assessment is compleated and return thereof 
 made to the treasurer, he shall cause written or printed 
 notices to be given to each taxable inhabitant, of the a- 
 mount of the sum he stands rated for, together with the 
 amount of his or her tax, and the time when, and the 
 place where an appeal will be held, which notice shall be 
 given at least five days before such appeal, at which ap- 
 peal the said treasurer, commissioners, and assessors shall 
 attend and hear all persons who shall apply for redress, 
 and grant such relief as to them shall appear just and 
 .reasonable. 
 
 Sect. VI. And be it further ordained and enacted by 
 the authority aforesaid. That an additional tax of §200 
 per annum be, and the same is hereby imposed on all 
 
45 
 
 articles whatsoever used in theatrical entertainments, and 
 contained in any one building, appropriated for that pur- 
 pose ; and an additional tax of S50 per annum on all ar- 
 ticles used at any public show or exhibition, for which 
 payment is required from those who view the same ; 
 which said last'i»entioned taxes shall be collected by the 
 city treasurer, who is hereby authorized and required to 
 issue his warrant to any constable or collector of taxes 
 for the purpose of collecting and levying tlie same, at 
 such time and in such manner as other city taxes are col- 
 iJlf' lected and levied. 
 
 Sect. VII. And be it further ordained and enacted by 
 the authority aforesaid. That the city treasurer be ^nd 
 he is hereby authorized to take charge of the books of 
 assessment, and to cause duplicate lists of such assess- 
 ment to be made out and delivered, and with the same to 
 issue his warrant to such proper persons as shall be wil- 
 ling to collect the said taxes, and who shall produce the 
 best security for the faithful performance of their duty : 
 and the said collectors after they have received the du- 
 plicate list of taxes aforesaid, shall forthwith demand of 
 and from every person in such duplicate named, the 
 sum wherewith such person stands charged : and if any 
 person shall neglect or refuse to make payment within 
 thirty days from the time of such demand, it shall be the 
 duty of the said collector, and he is hereby authorized 
 and required to levy the said tax in the manner the 
 county tax is levied, or at the'option of the said collector 
 to report to the Mayor or Recorder, the names of any 
 person or persons delinquent that have not paid the sums 
 assessed upon them or their estates, whereupon the 
 Mayor or Recorder shall issue his warrant under his 
 hand and seal, directed to any constable, authorizing and 
 requiring him to collect, levy and receive from the per- 
 sons assessed and who shall be delinquent in manner 
 aforesaid, the sum of money mentioned in the said war- 
 rant, and to pay the same to the said collector ; and the 
 said collector and constable shall have the same power 
 and authority, by virtue of the warrants aforesaid, that 
 the collectors of the city tax have and possess by virtue 
 of an ordinance, entitled, An ordinance prescribing the 
 duties of the collectors of taxes, passed the ninth day of 
 March, in the year one thousand seven hundred and 
 
 • 4 
 
46 
 
 ninety -seven ; and for the collection of taxes hereby im- 
 posed, shall proceed in the manner directed by said ordi- 
 nance, and shall do and perform all and singular the du- 
 ties required of the collectors of taxes by the ordinance 
 aforesaid under and subject to the penalties' imposed by 
 the Same. 
 
 Sett. VIII. And be it further ordained and enacted by 
 the authority aforesaid, That if any of the said taxes 
 shall not be collected and paid to the treasurer by the 
 collectors within nuje months after the duplicate lists 
 shall have been delivered to them, each and every of the 
 collectors, and his or their respective securities, shall be 
 answerable for the sum in their respective duplicates 
 mentioned, unless the said collectors shall make it ap- 
 pear to the satisfaction of the treasurer, that the persons 
 charged were not to be found, or were by poverty unable 
 to pay the same. 
 
 Sect. IX. And be it further ordained and enacted by 
 the authority aforesaid. That so much of the first section 
 of the ordinance entitled an ordinance, prescribing the 
 duties of the collectors of taxes as directs the collectors to 
 make oath or affirmation before the Mayor or Recorder, 
 of tiie names of delinquents previous to the warrant be- 
 ing issued to levy the taxes assessed, be, and the same is 
 hereby repealed, and the warrant directed by the said or- 
 dinance shall be issued by the city commissioners and 
 delivered to the respective collectors with their duplicates. 
 Sect. X. And be it further ordained and enacted by the 
 authority aforesaid. That the collectors of the tax hereby 
 imposed shall be allowed such compensation for their 
 trouble and service in collecting and paying the same over 
 to the treasurer as shall be agreed upon between him and 
 them, and each of the said collectors shall before he en- 
 ters on the duties of his office give bond in the manner 
 prescribed by tlie third section of the ordinance aforesaid. 
 
 No. vni. 
 
 Common Council^ Philadelfihiay Feb, 27th, 1806. 
 A message was received from the Select Council with 
 an ordinance, entitled, «An Ordinance to assess, levy, 
 
m 
 
 4X, 
 
 and collect a Tax on Personal Estate,** for concurrence, 
 which was taken up by sections. 
 
 Mr. Reed offered the following amendment to the 
 fourth section, after the word " respectively," in the se- 
 venth line, " and use all possible diligence to ascertain to 
 the best of their opinion and judgment, the gross value 
 of the personal estate of each individual ; and, at their 
 discretion, rate all offices and posts of profit, trades, occu- 
 pations and professions, (ministers of the gospel of every 
 V denomination, mechanics, manufacturers, and school- 
 
 masters only excepted) having due regard to the profits 
 arising from the same," strike out the remaining part 
 of the section. 
 
 The yeas and nays were called for on the amendment. 
 
 The yeas were Messrs. Helmuth, Hunter, Reed, and 
 Wetherill. — 4. 
 
 The nays were Messrs. Coxe, Cuthbert, Eyre, Gor- 
 don, Hafelett, Kugler, Levy, M^Fadden, M^Ilhenny, 
 Paxon, Price, Rehn, Rush, Sellers and Vanuxem.— 15. 
 
 PRINTED BY ROBERT CARR. 
 
W' 
 
 ■/ 
 
 4 
 
 i 
 
L' \9Z^ 
 
H^ 
 
 '7^. 
 
 ^i 
 
 
 Sk 
 
 ^^?4^. 
 
 "^^^ 
 
 •^^-/'^ 
 
 >%. ^ 
 
 ^^^4^v 
 
 f;M 
 
 
 
 ■■i^- <««^ 
 
 
 ^ 3L 
 
 JT-^ J ''^ ■ J '"^'-iyKl^w^' *i 
 
 fc. y^ V.4^ 
 
 <w*>^.<5*^ 
 
 V¥J^.ii^^r^^_' 
 
 
 Hnflk ^SSiSetfi:- \ S&t* '^ XB^ ^^V^^^B^^^K^flRa^^lnVBi^T^^Wli^r t^^^^l^^l 
 
 |||^^3^XHHB|fl|BEMii^,lj^RMDi^^pV;^H^^K -^P^^^B ^S^H^I^l^^^^^^^^^I^^^^I 
 
 j^^^^p^^B 
 
 >--.^<|jJl3H|iLj^^^^BB3M 
 
 ^^^^ 
 
 
 ^i^^-^. 
 
 
 ^'"^0'^' 
 
 jr "- 
 
 
 • 
 
 ^-Mf 
 
 ^ "^