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The savages do not tax, but sacredly cherish and revere the tombs of their dead.

No government has ever indulged in the brutal luxury of taxing a graveyard.

The bad manners of England, as to taxation, will be found in the following extract. Hitherto, they have not taxed the dead, an example, it seems, their descendants in this country are not inclined to follow.

TAXES IN GREAT BRITAIN. In the Edinburgh Review is an article upon Dr. Seybert's statistics of this country. The article consists principally of an abstract of the principal statements in the book. In the course of the article, is an admonition to us to abstain from martial glory, if we would avoid taxation, for the writer had no idea that we were so in love with taxation that we would increase our taxes without any intention of enhancing the revenue.Repertory.

. We can inform Jonathan (says the Reviewer, for so able a writer cannot abstain from the childish humor of applying to us a nickname) what are the inevitable consequences of being too fond of glory. Taxes upon every article which enters into the mouth, or covers the back, or is placed under foot-taxes upon everything which is pleasant to see, hear, feel, smell or taste : taxes upon warmth, light, or locomotion-taxes on everything on earth, and the waters under the earth-on every thing that comes from abroad, or is grown at home-taxes on raw materials—taxes on every fresh value that is added to it by the industry of men-taxes on the sauce which pampers man's appetite, and the drug that restores him to health-on the ermine that decorates the judge, and on the rope which hangs the criminal-on the poor man's salt and the rich man's spice-on the brass nails of the coffin, and the ribands of the bride at bed or at board, couchant, levant, we must pay!

The schoolboy whips his taxed top—the beardless youth manages his taxed horse, with a taxed bridle on a taxed road; and the dying Englishman, pouring his medicine, which has paid seven per cent., into a spoon that has paid fifteen per cent., Alings himself back upon his chintz bed, which has paid twentytwo per cent., makes his will on an eight pound stamp, and expires in the arms of an apothecary who has paid a hundred pounds for the privilege of putting him to death. His whole property is then taxed from two to ten per cent., besides the

probate. Large fees are demanded for burying him in the chancel : his virtues are handed down to posterity on taxed marble; and he is then gåthered to his fathers to be taxed no more !”

These are objects of direct taxation.

This is an art, like all the other plots of faction. They call it a science of government, but it is no more a science than the game at cards by which cheating is plausibly and secretly perpetrated.

By indirect taxation, under the disguise of imports upon the productions of foreigners, and under the pretext of encouraging and equalizing the exigencies of commerce and revenue, millions are extorted from home consumers.

Judicious protectiun is a cardinal duty of government. In this country, it has been a subterfuge for monopoly and oppression; not only by the politicians who raise by it, and squander immense revenue, but by incorporated combinations, who, under cover of fictitious capital and credit, and desperate experiments, frighten and drive from the field of industry individual enterprise.

If these incorporated and pernicious monopolies were abolished, and producing and manufacturing activity were left free, the competition would be so lively and healthy in its activity as to prevent the burthen of high prices falling on consumers.

The result would be that, however high the tariff on importations might be, even if it went to interdictions, it would not fall on the consumers, and the wealth, industry, and resources of the country would be augmented.

If this wise and judicious policy of protection by tariff on one hand, and the stimulation of individual enterprise by keeping down reckless and irresponsible corporations and combinations on the other hand, had been adopted by the government of the United States at its commencement, and adhered to up to this time, there would not have been such a pernicious taste for foreign luxuries excited, nor any underhand impositions of double prices upon consumers; and an immense field would have been thrown open for honest and profitable employment in all the departments of produce and manufacture; so wide in its emulations, and conservative and wholesome in its results, that the country now would be independent of the world, with an enormous surplus for foreign supply, and the capacity for the employment of the largest carrying marine of any other nation. These two plain and simple elements of practical national policy and prosperity, so often and ineffectually urged, are worth more than all the visionary schemes of crafty and factious statesmen.

CONCLUSION. There can be no good manners without morality, nor morality without religion. No savage ever had good breeding. No pagan ever had pure morals. Both feel and know the essential worth of decency and integrity, but do not practice either, although they exact them from others as vanity or cupidity demands.

Religion, the love and fear of God, is the substratum of everything good. No charity, no charm in all creation, can find its spring in aught but God. No blur or blight of Heaven but comes from hell.

Men sometimes scoff at religion to snub conscience; women love religion. They almost all of them go to church, if not prevented by the men. They secretly influence most extensive works of piety in schools, prayer meetings, and private praise.

They encourage all denominations, and revere true religion. They do not bicker about tenets and doctrines, but, by their bright examples, rebuke sin and persuade to every honorable act.

There is no restraint upon man's evil passions like religion. It softens the hard heart, curbs the ferocious temper, humbles the pride, and imbues the soul with charity.

All its aspirations are for the glorious employments of Heaven; not for selfish and sulky avarice, but for free and cheerful benevolence; not for cruelty, but mercy; not for oppression, but liberty; not for lust or gluttony, but temperance and virtue; not for war and blood, but peace and joy; not for martial parades to provoke revenge and violence, and torchlight processions to encourage hatred and defiance, but for schools and Sabbath instruction for innocent and lovely children, churches, prayer, worship, concerts, lectures, social parties, temperance processions, songs, and harmless amusements for all.

These refreshing and innocent excitements, prompted and governed by good manners and religion, stir up no bad passions.

Man is a social creature, requires society and profits by it. Let him have it, however large and free, if pure.

CHAPTER III.

MENTAL HAPPINESS.

We are all prone to repine at our lot-To wish for what we have not Miseries of idleness (extract from Burton)--Employment, secret of contentment-May be unfit for all but what we are at-Distinctions—Rich Poor-Excelling Popular notice-Difference in minds-Fitness--Power -Taste-Susan Nelson-Professor Morse-But few who have the intellect of Washington - Franklin - Lafayette - Moses - Julius CæsarLuxury— The rich man-Opulence-Apathy-Comparisons-Old ageLearning is a work for life--Acquired by degrees-Napoleon in youth, &c. -Character—The causes of these secret aspirations—The mind-The soul — Brutes - Instinct - Passion --Impulse-Remorse--ReflectionAffection-Mental power-Religion.

"Miseries of Idleness.-In a commonwealth where there is no public enemy, there is likely civil wars, and they rage upon themselves; this body of ours, when it is idle, and knows not how to bestow itself, macerates and vexeth itself with cares, grief, false fears, discontents, and suspicions; it tortures and preys upon its own bowels, and is never at rest. Thus much I dare boldly say; he or she that is idle, be they of what condition they will never so rich, so well allied, fortunate, happy, let them have all things in abundance, and felicity that heart can wish or desire, all contentment—so long as he or she or they are idle, they shall never be pleased, never well in body and mind, but weary still, sickly still, vexed still, loathing still, weeping, sighing, grieving, suspecting, offended with the world, with every object, wishing themselves gone or dead, or else carried away with some foolish fantasy or other. And this is the true cause that so many great men, ladies, and gentlewomen, labor of this disease in country and city; for idleness is an appendix to nobility; they count it a disgrace to work, and spend all their days in sports, recreations, and pastimes, and will therefore take no pains, be of po yocation; they feed liberally, fare well, want exercise, action, employment (for to work I say they may not abide), and company to their desires; and thence their bodies become full of gross humors, wind, crudities; their minds disquieted, dull, heavy, &c.; care, jealousy, fear of some diseases, sullen fits, weeping fits, seize too familiarly on them. For what will not fear and fantasy work in an idle body?”-BURTON's Anatomy of Melancholy, p. 86.

"Occupation the best Cure for Discontent. When you shall hear and see so many discontented persons, in all places where you come, so many several grievances, unnecessary complaints, fears, suspicions, the best means to redress it, is to set them a-work, so to busy their minds; for the truth is, they are idle. Well they may build castles in the air for a time, and soothe up themselves with fantastical and pleasant humors; but in the end they will prove as bitter as gall; they shall be still, I say, discontent, suspicious, fearful, jealous, sad, fretting and vexing of themselves; so long as they be idle it is impossible to please them. Otio qui nescit uti, plus habet negotii quàm qui negotium in negotio, as that Agellius could observe; he that knows not how to spend his time, hath more business, care, grief, anguish of mind, than he that is most busy in the midst of all his business.”Ibid., pp. 868–9.

We are naturally prone to find fault with and repine at our

fate.

All children, little and big, think everything they see others have is better and prettier than their own things.

We are also prone to imagine the pursuits of others preferable to ours. The laborer, mechanic, shopkeeper, and farmer fancies how superior to his are the occupations of professional life. He knows not of the monastic seclusion, solemn meditations and painful responsibilities of the priest, the incessant toil and cloistered solitude of the scholar, the perpetual and revolting contaminations with vice and crime of the lawyer, the loathsome and disgusting employments of the physician, the wanderings and perils of the sailor and soldier, the uncertainty and duplicity of politicians, the hateful and hideous nightmare of vacant leisure. This principle is beautifully elucidated by the great Latin poet (Horace, Ode i.), and is the observation of every day's experience.

"Aptitudes in Men.-It is very certain that no man is fit for everything; but it is almost as certain, too, that there is scarcely any one man who is not fit for something, which something nature plainly points out to him by giving him a tendency and propensity to it. Every man finds in himself, either from nature

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