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1831.]

Esteemed Friend,

INDIAN AFFAIRS.

Philadelphia, 26th 4 mo. 1756.

Considering that Daniel Claus may be detained long on the way home, and that the pressing circumstances of our affairs with the Indians demand the most speedy and vigorous endeavours to retrieve them from their unhappy state. I send the bearer on purpose to deliver thee a duplicate of the Minutes of our Conference with the Indians, and to request thy immediate friendly prosecution of thy endeavours for the public interest, which will be a work truly worthy the most exalted mind, and lay a particular obligation on the people of this province, and for my friends in particular I can answer that they will acknowledge it in the most respectful and grateful manner.

I am with much respect,

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The real concern which I feel day and night for my bleeding country, whose interest is not sufficiently considered and promoted by some who are bound by both sacred and civil obligations to consult its welfare, will I hope plead my excuse for the liberty I take of requesting thy perusal of the inclosed letter for Sir William Johnson, and of intreating that if thou approve of my design and proceedings, that thou wilt add such weight to it as may render it effectual.

The bearer will go forward to Fort Johnson if thou thinks it proper to direct him to do so, if not will return hither.

I am with due respect,
Thy real friend,
ISR: PEMBERTON.

To Sir Charles Hardy, Governor of New York, by express.

Governor Hardy's Answer.

Fort George, in the City of2 New York, April 29th, 1756. Sir-I have received your letter and papers for Sir William Johnson, which shall be forwarded to him. I have long lamented the unhappy situation of the back settlements of your Province, whose inhabitants have been most unhumanly murdered, their substance destroyed, and lands laid waste, by a savage and cruel enemy. I have and shall continue to use all the means in my power to accomodate this unhappy breach, and trust some success in it may attend the interposition of the Six Nations, all the influence this Government has with them shall be exerted.

I am Sir,

Your most humble servant; CHAS: HARDY.

To Mr. Isr: Pemberton.

The Messengers were accompanied from Bethlehem by Augustus, a Delaware Indian residing there, and on their return the 31st of 5th mo., made the following report, viz.

That on their arrival at Wyoming they found the Indians had left the town and gone up the river, they therefore proceeded to Teaogon, where they met with a great number of Indians and informed them they had brought a message, from the Governor of Pennsylvania, and desired a meeting of all their people in that town and near it, which being obtained in two days, they then delivered their message; after which Paxinosa as speaker of their Council, returned the following answer, viz.

Brethren, the Governor, and People of Pennsylvania.

The dark clouds overspread our country so suddenly we that have been all at once separated, and that dark

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cloud got in between us, and as it has pleased the Most High to dispel it a little, so that we can just see one another again; our eyes are now running with tears, because of the melancholy sight, seeing our country covered with our own blood; (we mean yours and ours) give me leave to wipe off the tears from your eyes, tho' at the same time my own run with tears in abundance for what has passed. [Gave a String.]

Brethren, As you came a great way and through dangerous places, where evil Spirits reign, who might have put several things in your way, to obstruct your business, this String serves to clear your mind, and the passage from your heart to your mouth, that you may speak freely to us. [Gave a String.]

Teedyuscung, a Delaware Chief, spoke next.

Brother Onas and the People of Pennsylvania.-We rejoice to hear from you, and that you are willing to renew the old good understanding, and that you call to mind the first treaties of friendship, made by Onas our great friend deceased with our forefathers, when himself and his people first came over here. We take hold of these treaties with both our hands and desire you will do the same, that a good understanding and true friendship may be re-established; let us both take hold of these, with all our strength, we beseech you. We on our side will certainly do it. [Gave a Belt.]

Brother Onas,-What you said to us we took to heart, and it entered into our heart, and we speak to you froin our heart, and we will deal honestly with you in every respect. [Gave a String.]

Brother Onas,-We desire you will look upon us with eyes of mercy-we are a very poor people, our wives and children are almost naked-we are void of understanding and destitute of the necessaries of life. Pity us. [Gave a String.]

The Delawares, Memskies and Mohickons to Onas and the People of Pennsylvania.

Brethren,-There is a great number of our people among you and in a manner confined, we desire you will set them at liberty, or rather give them a safe conduct to Wyoming, where we intend to settle as on your fire side, there we will jointly with you kindle a council fire, which shall always burn, and we will be one people with you. [Gave two Belt.]

Brother Oneas, and all the people of Pennsylvania,We had the misfortune that a great and dark cloud overspread our country, but by our prudence, and that of our uncles the Six Nations, it is now almost dispelled and we see the clear heavens again. We the Delawares, the Shawnese, the Mohickons and Memskies, give you this String of Wampum, and desire you, that the bitterness which might have gathered in this dark and unhappy time may be removed, and that you may by this means spit it out, take or acccpt this as a certain cure for that purpose, and pass by all that is past, and think on your poor foolish brethren with mercy and forget all the evil done to you by them. [Gave several Strings of Wampum.]

Brother Onas,-What our uncles the Six Nations required of us your and their behalf by their delegates at Otsaningo, we that live on the river Susquehanna have agreed to. We have laid aside our hatchet, and will never make use of it any more against you or your brethren the English, all our young men have been consulted about this, and all earnestly agree to it, and we now speak in their presence.

We must give you this caution, not to charge them with any thing that may be done by the Ohio Indians, who are under the influence of the French against you. We assure you our young men will do no more mischief to your people. [Gave a String.]

Capt. Newcastle and Jiggrea were sent on the 8th of the 6th mo. the second time, and were accompanied by John Pumshear and two other Delaware Indians from West Jersey. The message then delivered them by the Governor, was as follows:

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The Governor and People of Pennsylvania, to the Indians on Suquehannah, gathered at Teaogon.

Brethren, I return you the thanks of this Government, for the kind reception you gave to my messengers: This I look upon as an act of friendship, and a token of friendship, and a token of your good intentions. [A String of four Rows.]

[NOVEMBER

that a good spirit begins to show itself in you, and you desire to meet us in Council, I shall bring with me a sufficiency of clothes and provisions to relieve those dis. tresses. (A String.)

Brethren,-As you have laid down the hatchet, and desire the same may be done by us, our messenger carries with him our proclamntion, for the suspension of Brethren, I am glad to find a good spirit at last pre-hostilities within the limits therein specified, of which vailing amongst you, and that you hearkened to my mes- we have informed the six nations. sage, and laid it to heart; you will ever find us your brethren, sincerely disposed to consult and act for your truest interest, and in the several matters which were or shall now be particularly promised on our part, you may rest assured we mean punctually to perform them, and expect the same dispostion in you. [A String of four Rows]

Brethren-the Shawnese, Delawares, Memskies and Mohickons:

As you on their parts have confirmed the treaties and leagues of amity, subsisting between you and this Government, and given a Belt in confirmation thereof, and desire the same to be done on our part. I do now by this Belt ratify and confirm all former treaties and engagements, and assure you that they shall be most inviolably observed as long as the sun shines. [Here a large Belt was given.]

Brethren,-As your confirmation of former treaties was accompanied with professions of sincerity, so I make you the strongest assurances of truth in the confirmation this Government has now made. [A String of four Rows.]

Brethren, That you and I have an opportunity of making these mutual declarations at a public Convention, I now kindle a fire at the house of Conrad Weiser, who is one of the Council of the six nations. and the public interpreter for the province. [A Belt of foureen Rows.]

N. B. Conrad Weiser said it was now necessary to name a particular place, but the Indians were notwithstanding this, always at liberty to name another; and he believed, from something Captain Newcastle had dropped, the Indians would choose the Forks of Delaware.

Brethren, Having appointed a place for us to meet in Council, I now clear the road to this place, and remove the logs, and other obstructions out of it, so that it may be perfectly safe to every one desirous to use it to travel to their brethren when met in Council. [A Belt of eight Rows and eight Strings tied to it.]

Brethren,―It was offensive to see blood spilt on the road used by people who have lived in friendship to gether: I therefore remove all blood out of the road that leads to the Council fire. [A Belt of four Rows.] Brethren, Your Indians who live among us go where they please; they live as we do, and enjoy their liberty. We only hinder them from going to the frontiers where they might be mistaken for enemies, and hurt or killed, and that the Indians may know the truth of this, we send some of them along with our messengers to Teaogon, who will declare what treatment they have had from us. What few we have in confinement shall be set at liberty when the Council meet and be brought there. (A String.)

Brethren,-This last is a very important article, and what we absolutely depend upon, that all prisoners taken on both sides, shall be delivered up as there can be no sincerity on either side where this is not done, and that in the most faithful and ample manner, without keeping back a single person-the Belt assures you that it shall be punctually performed by us, and we expect the same punctually on your side. (Two Belts, the one seven, the other eight Rows.)

Brethren, You have mentioned to us the distress you have been, and are in, for want of necessaries: these are owing to your having given way to the influences of an evil spirit, and struck your brethren without any cause, and as you have brought it upon yourselves you have the less reason to complain.

But now

Brethren-Agreeable to the repeated advice and request of Scarroyady, and other Indians of the six nations, then residing in this province, I engaged to build a fort at Shamokin, for the protection of our friendly Indians, their wives and children; and I now acquaint you with the march of the forces, in order to effect this useful work, that it may give no umbrage, the commander having my orders not to act offensively.

Brethren,-You are to take notice, that nothing proposed by me, is to interfere with any invitation you may have received from Sir William Johnson, or your uncles, the six nations; they have acquainted me that a great Council is to be held in the country of the six nations; and those Indians at Teahogon are invited to it: I would have them by all means to give their atten dance there. You may go to either place as you incline, for we are both in the service of one king, and act by his directions.

Brother Newcastle,-I have now finished what I would have you say in the name of this province, to the Indians gathered at Teahogon. You will adapt the several articles to the Indian customs, retaining the spirit and substance of them.

From the time of the first messages arriving at Teaogon, the hostilities on our northern frontiers ceased, and an acceptable respite being obtained for our distressed fellow subjects, we enjoy so much real pleasure and satisfaction, in this happy event of our endeavours, as to engage us cheerfully to pursue the business we had begun, tho' many malicious calumnies and aspersions were cast upon us by persons from whom we had a right to expect encouragement and assistance.

[To be Continued.)

The following memorial is circulated in the interior; and as the changes proposed are important-affecting every part of the state, we transfer that document to our pages, for the purpose of attracting the attention of those be stable to judge of the expediency of the intended alterations.

THE JUDICIARY.

The following petition has been prepared after consultation with gentlemen of much experience, and who had bestowed much reflection upon the subject to which it refers. It is requested that Editors in different parts of the state, will lay it before their readers, with the hope of eliciting a full expression of public opinion upon it.

To the honourable the Senate and House of Represenatives of the Commonwealth of Pennsylvania:

The petition of the subscribers, respectfully repre sents,

That the evils arising out of the present organization of the judiciary system of the state are day increasing, and that your petitioners, in common with their fellow citizens, are suffering in their rights and property, from the operation of causes that might easily be removed; they therefore add their earnest solicitations, to the oft repeated recommendations from successive governors of the state, for some legislative improvements.

It is supposed that a reference to the evils, will clearly demonstrate the appropriate remedy.

Experience abundantly shows, that the supreme ccurt under the present arrangement, cannot perform

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the duties assigned to it. No combination of skill and industry in the judges, can dispose of the enormous accumulation of business pressing upon that court. The judges are required to hold in Philadelphia, a court of oyer and terminer, a court of nisi prius, and a court of error, which with the greatest skill and unremitting industry, must occupy upwards of twenty weeks in every year. They are required to hold four regular terms annually in the country, with occasionally an adjourned term in Lancaster, occupying sixteen weeks, independent of the time required for travelling to and from the different districts, and in addition to this, they are re. quired to hold annually circuit courts in the several Counties, which cannot occupy less than eight weeks, The average mileage travelled yearly by each Judge, is not less than fifteen hundred miles, which must require in the rapidity of stage conveyance, a period not less than three or four weeks, leaving in the year, a remnant of four or five weeks for relaxation, and to be spent with their families. With the present arrangement in Philadelphia, we are not inclined to interfere. The number of causes in the four country districts, falls but little short of four hundred per annum, and they are annually increasing: allowing five days in the week for constant labour on the bench, the number of causes to be disposed of, wilt average about five a day. The cases are made up of appeals from the Orphans and Registers Courts; from the decree of the Common Pleas in the appropriation of money: in writs of error; and they have beside, the sole jurisdiction in cases of mandamus, and writs of quo warranto; and concurrent jurisdiction in cases of trust, naturalization, divorce, habeas corpus, &c. If we consider, that most of the cases are involved with numerous complicated facts; that they are to be discussed and examined; that the law is to be investigated: and that an opinion is to be written and filed of record, not only in every case, but upon every point arising in the case, it will be abundantly clear, that the services required cannot be performed. There is an absolute impossibility, that they can be rightly done in the time allowed. It is treating the judges unfairly, and disregarding the best interests of the community, to require a court which is to settle the law in the last resort, an amount of labor, which cuts off all opportunity of study and research. The public is lavish enough in its censures, if the whole work is not done, and done in the most perfect manner. It is as unjust, therefore, as it is injurious, to heap upon the judges, a burden which we know they cannot sustain: and then to censure them for the non-performance: the objection presses as strongly against the manner in which judges are compelled to hurry through business, as the inconvenience of having in Pittsburgh, Lancaster an Philadelphia, a delay of two or three years before a case can be reached.

The judges in the last resort, should be allowed to proceed deliberately: to read and investigate; and time carefully to commit their opinions to writing, after the fullest examination; this is due to the reputation of the judges, and the character of the state. If this opportunity is not afforded them, let them not be censured, if their decisions shall not always be found consistent with each other: or if too numerous occasions occur in which some of the judges dissent from the opinion of the ma. jority, and thus render the law uncertain. If a case be held under advisement; or time be asked to draw up a long and difficult opinion, where is the time for advisement, or to write deliberately an opinion? Not one day, or hour can be spared without borrowing from another period, that which should be equally devoted to other and equally pressing inquiries. Even if the public de. mand of them, the employment of Sunday, that universal day of rest, still the objection of a want of reasonable time is not removed. Less can be done under an over press of labor, than when time is allowed for reasonable relaxation, for the mind becomes tortured by constant employment, and unfit for active exertion, and the state looses rather than gains, by demanding too much. VOL. VIII. 38

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The remedy we would suggest, is in the first place, to lessen the labors in the supreme court.

This may be done in a twofold way. 1. By releasing the judges from the duty of holding the circuit courts. 2. By reducing the amount of business in bank, by referring a portion of it to another tribunal.

Let the courts of common pleas, orphans' courts, &c. remain as they are, and the circuit courts be held by judges appointed for that particular purpose: And to effect the further object, let two contiguous president judges of the common pleas, with one of the circuit judges, hold a court of appeals, twice a year at some central point, within each judiciary district, for reviewing the opinions of the courts of common pleas within such a district, as well as of the circuit courts, in all cases under a certain amount, say 300 dollars; and let their decisions be final, unless in particular cases, when upon a special allocatur, they may be taken to the supreme court by writ of error.

Different courts thus graduated, would seem not only to avoid the difficulties suggested, but would add new facilities for the speedy and certain administration of justice, far beyond the means furnished under the present system.

The duty of holding circuit courts being taken from the supreme judges, and the number of writs of error, appeals, &c. being diminished in the manner suggested, would still leave the supreme court, an abundant supply of business, but not more than could be done, by a due application of skill and industry. Such a court, so organized, would afford surer means than any other, of rendering public satisfaction.

The circuit courts so constructed, would materially add to the safe and speedy administration of justice, not only in the relief afforded to the supreme court, but as it regards the business of the courts of common pleas and orphans' courts, &c. With five judges, a circuit court would be holden twice a year in every county, the term of which might continue one or two weeks, as business should require, and provision should be made for transmitting causes from the common pleas, and ororphans' court, &c. under such regulations, as would properly divide the business between the county, and the circuit courts. The circuit judges would alternate in the different counties,so that the same one would not preside in the same countytwice in succession. Thus a choice would be furnished to suitors, that would do away all personal objections to judges; a spirit of emulation would be excited; a novelty would be preserved, an energy be imparted, and additional means furnished in the joint labors of the county and circuit courts, that would meet all the demands of public justice. There are fifty counties in the state. Twenty-five of these would probably require but one term of the circuit court in a year. In the other twenty-five counties, two terms would be required, and in some of them, two or more weeks in a term. The first twenty-five weeks could be held by the five judges, in five weeks; including tra velling, say two months. There would then remain ten months. Two terms in the other twenty-five counties, with travelling, extra terms, &c. would consume four months. There would be still six months remain. ing. Cases in error under 300 dollars, would embrace about one half the number of writs of error and appeals in the different counties, now carried to the supreme court. Thus, ample time would be afforded for the circuit judges to hold one or two terms every year, in every county, to aid the courts of common pleas, orphans' and register's courts, in the transaction of business, and also, for holding with two of the president judges, a court of review in each judiciary district, twice in every year.

It is of essential importance, that an opportunity should be speedily had for reviewing and correcting er. rors, which may accrue in the hurry of a jury trial, or in the sudden investigation of a matter tried for the first time, before the orphans' and register's courts; for this

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STATE TAX ON PERSONAL PROPERTY.

purpose, we suggest the propriety of a court of appeals being held, twice a year within each judiciary district, by one of the circuit court judges, aided by two of the president judges of the common pleas. To this court, all cases where the sum in controversy does not exceed 300 dollars, could be taken in the manner in which appeals are now had from the circuit to the supreme court. This plan, while it would add great facilities, in the despatch of business, seems to be without objection. The circuit judges would travel annually over the state; they would be associated alternately with all the president judges in the transaction of business; they would in this way, produce uniformity of practice in the interior courts, and there would be no danger of rendering the law uncertain by a difference of decisions in the different courts of appeal. For it is contemplated, that in cases of great difficulty, or of importance, or where the decisions of the supreme court may have been over-looked or disregarded, that on a special allocatur by the supreme court the case may be taken up to that tribunal for final adjudication. So that the supreme court, would still in matters of difficulty, constitute the court in the last resort. Cases of this kind would be few, and having been explored in the court of appeals, they would go up to the supreme court in an abstract form, and would require but little time for their final disposition.

It appears to your petitioners, that the scheme now recommended partakes more of uniformity in design, and practicability in execution, than any one that has come under their observation. It will avoid the evils of the present system, and add new facilities, never heretofore enjoyed. Trial by jury will be advanced in all the counties, as well as the transaction of the ordinary business in the county courts, by an increased number of tribunals. Partialities, predilections and peculiar ities, will be neutralized, by a choice of tribunals afforded to suitors. Despatch will be secured by the ready means of trial afforded; uniformity and certainty will be established, by mingling the services of the circuit judges, with those of the presidents of the common pleas, and by enabling the supreme court, as the court in the last resort, to settle the law upon mature reflection. Perhaps among the most beneficial results, will be the opportunity afforded for the rehearing cases adjudged in the orphans' and register's courts. Proceedings in these tribunals have become exceedingly import ant, and there is no adequate remedy in the present tedious process of appeals, first to the circuit court, and | then to the supreme court. There is a lamentable want of time and facilities, to secure a deliberate and thoragh investigation, and a destructive delay in pursuing the remedy.

The expense of the proposed plan is, perhaps, the only objection to it. But on this score, the scheme is less exceptionable, than any one heretofore offered for consideration. By withdrawing from the supreme court so much of its business, and allowing a reasonable time for investigation, and deliberation, it might perhaps be reduced to its former condition, when it consisted of but three judges. For its strength does not consist in numbers, but in its constitution, and the manner of conducting business. In that case, only three judges in addition to the presen: number, would be required. But if five be deemed necessary, the expenses would be trifling, compared with the object to be attained. Your petitioners firmly believe, that there is more money wasted in unprofitable litigation in Pennsylvania in one year, and which might be prevented, than would under the system suggested, defray the increased expense for ten years, But while the physical abilities of the state are being improved, at the annual expense of millions, is the moral and civil condition of the community to be disregarded because the expense would be a few thousands!

Your petitioners pray, that the subject may be taken into consideration, and such relief afforded as may be deemed expedient,

[NOVEMBER

STATE TAX ON PERSONAL' PROPERTY.
City Commissioners' Office,
October 26th, 1831.

For the information of the public, the County Commissioners deem it proper to publish the following extract from the act of Assembly passed last session, for assessing a State Tax on personal property, together with the opinion of Counsel on the construction of said act, for the government of those interested, and Assessors now about to make the triennial assessment.

EXTRACT.

"SEC. 1. Be it enacted, &c. That all personal estate and property within this Commonwealth, hereinafter described, owned or possessed by any person whatever, that is to say: all ground rents, moneys at interest, and all debts due from solvent debtors, whether by promissory note, except bank notes, penal or single bill, bond, judgement, mortgage and stocks in corporations, (wherein shares have been subscribed in money,) and on which any dividend or profit is received by the holder thereof, and public stocks, except the stocks issued by this commonwealth, and all pleasure carriages kept for use, shall be subject to a yearly tax of one mill upon every dollar of the value thereof.

"SEC. 3. And be it further enacted, &c. That the Assessors and Assistant Assessors shall proceed to ascertain the amount, and description, and value, of the said personal property, taxable as aforesaid, from the owner thereof, or in case of his neglect or refusal to furnish the Assessors with a full statement or account of said property, its amount, description or value, it shall be the duty of the said Assessors, from every in. formation within their knowledge and power, to be inquired for and obtained by them, to proceed to make out a full statement of such property; and upon failure to obtain a special description thereof, shall return the aggregate amount thereof, as nearly as they can ascertain the same.

"SEC. 4. And be it further enacted, &c. That all personal estate liable to taxation, the value of which shall not have been specified by the affidavit of the person, as hereinafter authorized, shall be estimated by the Assessors at its full value, as they would appraise the same in payment of a just debt due from a solvent debtor.

"SEC. 5. And be it further enacted, &c. That if any person whose personal estate is liable to taxation, shall at any time before the Assessors shall have completed their assessments, make affidavit that the value of the personal estate owned by him, made taxable as aforesaid, does not exceed a certain sum, to be specified in the affidavit, it shall be the duty of the Assessors to value such personal estate at the sum specified in the affidavit, and no more."*

Our opinion having been requested by the County Commissioners on certain questions arising under the act of assembly of the 25th of March last, assessing a tax on personal property within this Commonwealth, we have carefully examined the act, and concur in the annexed answers to the queries proposed.

1. Under the first part of the section which provides, "that all personal estate and property within this Commonwealth hereinafter described, owned or possessed by any person whatever, that is to say," &c. is a person who resides in Pennsylvania, but owns the description of property mentioned in the act, due or payable to him by persons out of the state, comprehended within the act?

Answer. We are of opinion, that the general rule of law must be applied, that personal property follows the person of the owner. Therefore a person living here is taxable for property owned by him, though due or payable by persons in other states, and on the other hand, if the owner is resident out of the state, the same is not taxable, though payable by persons here.

The entire Act will be found in Reg. vol. 7, p.228.

1831.]

DINNER TO COUNSELLOR SAMPSON.

2. What kind of property is embraced by the words, "all ground rents, moneys at interest, and all debts due from solvent debtors, whether by promissory notes (except bank notes,) penal or single bill, bond, judgment, mortgage, and stock in corporations, wherein shares have been subscribed in money, and on which any dividend or profit is received by the holders thereof, and public stocks, except the stocks issued by this Commonwealth, and all pleasure carriages kept for

Use?"

299

the table, which, notwithstanding all the precautions taken, was a little too much crowded for comfort. MATHEW CAREY, Esq. was the presiding officer, and Alderman John Binns, James Gowen and Chas. Johnson, Esqrs. officiated as vice presidents. On the right of the chair sat the guest, WM. SAMPSON, Esq. and near him we observed the Mayor and Recorder of the city of Philadelphia, the President Judge of the Court of Common Pleas, Mr. Brown, late minister to France, Mr. Dallas, U. S. District Attorney, and other gentlemen, with Answer. Ground Rents are to be assessed and charg. whose names we are not familiar, who had been comed in the usual way. "Moneys at interest" embraces all plimented by an invitation. The table was plenteously cases of money placed out at interest, or on which in- covered with all that is rare and excellent of animal terest is payable by the agreement of the parties, what- and vegetable food; the dessert was of a superior qualiever be the mode of security, whether note, bill, bond, ty. The jellies and ices were much and justly praised, judgment, mortgage, parol or otherwise. "All debts due as were many other articles which did equal credit to from solvent debtors, whether by promissory note, "&c. the skill and taste of the confectioner, and the liberalicomprehend, we think, only debts actually due and pay- ty of the provider. The wines were choice and well able,not those which are not become due, though the lat-flavored; some of them very superior. We have pleater,if interest be stipulated, may fall within the former sure in stating that the company were so entirely satisclass of moneys at interest. This is the legal interpreta- fied with the provisions which had heen made, and the tion of the words; and we see no reason for departing number of attentive and smart waiters, that a vote exfrom it. On the contrary, any other interpretation would pressive of their approbation was passed with perfect unanimity. lead to great embarrassments.

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3. Do the terms, any person whatever," comprebend corporations, executors, guardians, trustees, &c. We are of opinion, they do not embrace corporations. If they were so constructed, then personal property invested in corporations, might be twice taxed, first as stock, secondly as debts or moneys at interest. It would also seem not to be the intent of the Legislature to include corporations under the term "person," since they are mentioned by name in the law, in connexion with a distinct subject of taxation. We see no reason why executors, guardians, and trustees should not be included under the term "person."

Stocks are to be valued at the par price. All stocks are included, in whatever corporations they may be, on which dividends or profits are received. The act gives to the assessors no power to make any exemption. If there be any stock which the owners deem to be exempt, it is for them to claim exemption from the tax in such manner as they may think fit. The assessors are not called upon to discriminate.

Physician's vehicles and Hackney Coaches kept for hire, we incline to think, fall within the words used in the law "pleasure carriages kept for use "—though reasons of weight might be urged for their exemption

from assessment.

JOHN SERGEANT,
THOMAS SERGEANT,
JAMES PAGE.

Philadelphia, October 22, 1831.
By order of the Board,

The toasts and volunteer toasts were, without exception, well received by the company, and nothing was said or done to mar their pleasures. The evening's gratification was greatly enhanced by a number of very good songs, very well sung, and some very good speeches very well delivered. We regret that we are unable to give the speeches as delivered, and can only offer sketches-what we do give we know to be accurate. We cannot close this brief notice without expressing the opinion that we never have been at a public dianer, at which there were more unequivocal evidences of kind and joyous feeling, than were manifested at the dinner given to Counsellor Sampson.

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II. The Emerald Isle-The land of our fathers, the nursery of our youth, the abiding place of our altars. We love her green fields, we are proud of her virtues, and would exult with exceeding joy, in a knowledge that she is, as we are, , free and happy.

III. The President, and constituted authorities of the United States.

IV. The Governor and constituted authorities of the State of Pennsylvania.

V. Our highly respected guest, WM. SAMPSON_ WM. RODERFIELD, Clerk, C. C. talents, genius, and patriotism made him a terror to evil

DINNER TO COUNSELLOR SAMPSON.

doers, who persecuted him from his native land-the same high qualities have caused him to be hailed and welcomed and universally honoured in "the land of the free and the home of the brave." Health and happiness to the defender of Willam Orr.

It

The visit of Counsellor Sampson to this city, present- The annunciation of the fifth toast was followed by ed an opportunity to his countrymen, publicly, to mani- long and loud acclamations, and when these subsided, fest their opinions and feelings which they entertain of a silent pause ensued, during which the favoured obhis genius and talents, patriotism and public services.ject of so much applause remained seated, evidently They embraced it, and prevailed upon him to honour laboring under the weight of genuine unaffected feelthem with his company at a public dinner. The invi- ing; and after rising, remained still silent for a time. tation being given and accepted, the necessary arrange- was a moment of deep sympathy, and some feared lest ments were made for the accommodation of a company the effects of indisposition, fatigue, and years, had overof about a hundred. Two days which intervened be- come his faculties. His friends were, however, soon retween the annunciation of the intended dinner and its assured by the address, of which the following is a being served up, there was so constant a press upon the transcript, as nearly as it can be recollected. committee for tickets, that they were, however reluc- most evidently unprepared and unpremeditated, and tantly, obliged to decline the sale of any ticket after 9 growing out of the occasion, as follows. o'clock of the day on which the dinner was given. On Monday, Oct. 24th, the company assembled with much promptitude, at Congress Hall, and between 4 and 5 o'clock, P. M. the dinner bell assembled them around

MR. SAMPSON'S SPEECH.

It was

If, sir, my feelings were less strong, and less sincere, my utterance of them would be less embarrassed. He

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