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supposing one fourth part of Pennsylvania inhabited, then a tax of one bushel of wheat on every twenty acres of land, one with another, would produce the sum, and all the present taxes to cease. Whereas, the tithes of the bishops and clergy in England, exclusive of the taxes, are upwards of half a bushel of wheat on every single acre of land, good and bad, throughout the nation.

In the former part of this paper, I mentioned the militia fines, but reserved speaking of the matter, which I shall now do. The ground I shall put it upon is, that two millions sterling a year will support a sufficient army, and all the expenses of war and government, without having recourse to the inconvenient method of continually calling men from their employments, which, of all others, is the most expensive and the least substantial. I consider the revenues created by taxes as the first and principal thing, and fines only as secondary and accidental things. It was not the intention of the militia law to apply the fines to anything else but the support of the militia, neither do they produce any revenue to the state, yet these fines amount to more than all the taxes: for taking the muster-roll to be sixty thousand men, the fine on forty thousand who may not attend, will be sixty thousand pounds sterling, and those who muster, will give up a portion of time equal to half that sum, and if the eight classes should be called within the year, and one third turn out, the fine on the remaining forty thousand would amount to seventy-two millions of dollars, besides the fifteen shillings on every hundred pounds of property, and the charge of seven and a half percent for collecting, in certain instances which, on the whole, would be upwards of two hundred and fifty thousand pounds sterling.

Now if those very fines disable the country from raising a sufficient revenue without producing an equivalent advantage, would it not be for the ease and interest of all parties to increase the revenue, in the manner I have proposed, or any better, if a better can be devised, and cease the operation of the fines? I would still keep the militia as an organized body of men, and should there be a real necessity to call them forth, pay them out of the proper revenues of the state, and increase the taxes a third or fourth percent on those who do not attend. My limits will not allow me to go further into this matter, which I shall therefore close with this remark; that fines are, of all modes of revenue, the most unsuited to the minds of a free country. When a man pays a tax, he knows that the public necessity requires it, and therefore feels a pride in discharging his duty; but a fine seems an atonement for neglect of duty, and of consequence is paid with discredit, and frequently levied with severity.

I have now only one subject more to speak of, with which I shall conclude, which is, the resolve of Congress of the 18th of March last, for taking up and funding the present currency at forty for one, and issuing new money in its stead.

Everyone knows that I am not the flatterer of Congress, but in this instance they are right; and if that measure is supported, the currency will acquire a value, which, without it, it will not. But this is not all: it will give relief to the finances until such time as they can be properly arranged, and save the country from being immediately doubled taxed under the present mode. In short, support that measure, and it will support you.

I have now waded through a tedious course of difficult business, and over an untrodden path. The subject, on every point in which it could be viewed, was entangled with perplexities, and enveloped in obscurity, yet such are the resources of America, that she wants nothing but system to secure success.

Common Sense.

Philadelphia, Oct. 6, 1780.

The Crisis X On the King of England’s Speech46

Of all the innocent passions which actuate the human mind there is none more universally prevalent than curiosity. It reaches all mankind, and in matters which concern us, or concern us not, it alike provokes in us a desire to know them.

Although the situation of America, superior to every effort to enslave her, and daily rising to importance and opulence, has placed her above the region of anxiety, it has still left her within the circle of curiosity; and her fancy to see the speech of a man who had proudly threatened to bring her to his feet, was visibly marked with that tranquil confidence which cared nothing about its contents. It was inquired after with a smile, read with a laugh, and dismissed with disdain.

But, as justice is due, even to an enemy, it is right to say, that the speech is as well managed as the embarrassed condition of their affairs could well admit of; and though hardly a line of it is true, except the mournful story of Cornwallis, it may serve to amuse the deluded commons and people of England, for whom it was calculated.

“The war,” says the speech, “is still unhappily prolonged by that restless ambition which first excited our enemies to commence it, and which still continues to disappoint my earnest wishes and diligent exertions to restore the public tranquillity.”

How easy it is to abuse truth and language, when men, by habitual wickedness, have learned to set justice at defiance. That the very man who began the war, who with the most sullen insolence refused to answer, and even to hear the humblest of all petitions, who has encouraged his officers and his army in the most savage cruelties, and the most scandalous plunderings, who has stirred up the Indians on one side, and the negroes on the

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