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It appears from this statement that in 1790, Boston had 5 per cent of the population of the whole state; in 1840, it had 11.5 per cent; in 1791, it had 13.4 per cent of the property; in 1840, it had 36.4 per cent; in 1791, it paid 9 per cent of the state tax; in 1840, it paid 33.9 per cent. .

Prejudice has existed between the country towns and Boston ; and al. though their interests and prosperity are mutual and dependent upon each other, yet it has been supposed by some persons, that measures unjust to the city, have occasionally been proposed and adopted. The existence of such an opinion will justify a further detail of facts to illustrate this matter.

The receipts into the treasury of the commonwealth from the towns, are derived from the auction tax, the bank tax, the probate tax, the county attorneys, alien passengers, and the state tax; and the expenditures from the treasury to the towns, are for pauper accounts, county treasurers, mi. litia bounty, and the school fund. A comparison of the amount received and expended on these accounts, between Boston and all the other towns in the state, will show which bears the greater proportion of the public burden ; and this is the fairest way of arriving at correct results in this matter. In making the comparison, receipts and expenditures of a gen. eral character, having no reference to the towns, should not be embraced. The fees and forfeitures paid into the treasury from the County Attorney of Suffolk, appear in the balances of the County Attorneys of other counties. Mr. Shattuck calculated the proportion per cent paid and received by Boston, and by all the other towns, and gives the following result :

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Average,....

58.07
41.93

27.14

72.86 This statement shows that Boston, for the last six years, has, on the average, annually paid into the treasury 58.07 per cent of the whole state revenue ; and all the other towns only 41.93 per cent; that Boston has received only 27.14 per cent; and all the other towns 72.86 per cent. If the other towns had received in the same proportion to what they pay, as Boston receives for what it pays, they would have received only 19.59 per cent instead of 72.86, or a little over one quarter of what they have actually received! This shows that Boston not only pays a sum equiva. lent to the support of all sane and insane state paupers and criminals cast upon her, but also contributes largely to the support of such persons in other towns.

In closing this paper, we cannot refrain from again expressing our ad. miration for the patient industry and laborious investigation of Mr. Shat. tuck, one of the few individuals whose services should be secured for the Statistical Bureau, very inadequately constituted at Washington, in compliance with a joint resolution of the two Houses of Congress, in June, 1844.

Art. IV.-AMERICAN ATLANTIC MAIL STEAMERS:

WITH REFERENCE TO THE INCREASE OF COMMERCIAL INTERCOURSE BETween The AMERICAN AND THE GERMAN STATES.

WHATEveR importance a practical view of the establishment of mail steamers between the United States and the continent of Europe may possess, its value will be materially increased, on considering its influence on civilization. Since the application of steam to purposes of navigation and locomotion affords greater facilities for the enlargement of our knowledge, by personal observation in distant lands, it becomes more and more evident, that the human mind gains clearness and variety of perception as it becomes familiar with different impressions of the world, and particularly of the genius and institutions of foreign nations. The history of civilization proves this assertion, and shows that intellectual progress was the most rapid and brilliant wherever intercouse with other countries was the most easy, as in the history of Greece. The aid of steam will extend the advantages of that intercourse to all parts of the world, and will, together with the improvements in education, accelerate the cause of civilization in a manner unknown in all past ages; for an acquaintance with the people, arts, and literature of a foreign country, excite the mind to a degree beyond calculation. We, doubtless, arrive at truth most readily, by an accurate perception of contrasts, and contrasts are necessarily great in the life and history of different nations. Upon the advancement of civilization, are depending the interests of industry, whose direction, to be profitable, must go hand in hand with the intelligence and taste of the most civilized people. No nation can be successful, in the market of the world, who is not acquainted with the peculiar wants and tastes of the different nations. Thus we find the mentally and materially useful united in one cyclus; and both equally favored by the aid of direct steam navigation. Every nation is bound, in justice, to acknowledge the importance and lib. erality of this measure. The establishment of the Atlantic Mail Steamers, on the part of the United States, will totally free them from the injurious effects of a monopolizing system of any other nation; and will prove a new practical declaration of independence.

Steam-power applied to navigation, has, like a Hercules, even from its infancy, performed marvellous deeds. By it, the United States will be brought in so close a contact with the continent of Europe, that the states. men and capitalists of both will soon become better acquainted, by personal observation, with those advantages which must flow from a more extended and friendly commercial intercourse, and from an assimilation of their commercial policy.

By the documents before us, the administration at Washington has decided on the route, from New York, via Cowes, to Bremen, for the American Mail Steamer Line, to be established between this country and Europe. Congress has made the necessary appropriation of four hundred thousand dollars” per annum; and the Legislature of New York has passed, on the 8th of May, 1846, by a two-third vote, an act incorporating the Ocean Steam Navigation Company, for this purpose. They decided upon a route which is sure to realize the hopes of an extended commercial

* The contract between the government and Mr. Edward Mills, has been accepted by the Postmaster-General.

intercourse with the nations of Europe, without restricting such an advantage to a single country. There can be no doubt in regard to the judicious choice of Cowes, as a port to touch at ; steamboats being constantly plying from there to the several ports of France, Belgium, &c. Whatever may be said in respect to Liverpool, and very justly, as the great commercial emporium of England, it is evident that it cannot compare with Cowes as a connecting link with the continental ports ; and this is a consideration which must range foremost, as promoting the interests of the United States and of Europe, by giving the utmost facility to the conveyance of passengers, mails, and merchandise. The free port of Bremen, as a terminating point, offers greater advantages for the forwarding of the mails, passengers, and merchandise, to all the German States, Austria included, Denmark, Sweden, Russia, etc., than any other harbor on the continent. Bremen, as a glance at the map will show, is situated in the centre of commercial Europe, connecting the north with the south, and the east with the west, and is to be considered as one of the principal importing and exporting harbors for the German Zollverein. Railroads, (finished and in progress,) to the extent of about six thousand English miles, are spreading in all directions; steamboats are plying from the ports of the North Sea, Bremen, Hamburg, and Lubec, to the principal seaports of England, Denmark, Sweden, Russia, etc. Thus the Baltic, Scandinavia, and Russia, as well as the Adriatic Sea and the Mediterranean, are connected with the North Sea by steamboats and railroads. In this respect, Havre, (besides being too far west of the European continent,) is in a less favorable position; for up to this day, railroads are very rare in France, and quite limited in number and extent. The cheap rate of postage to be adopted by the American line of steamers, will concentrate almost the whole correspondence between this country and the continent of Europe, in these steamers, and will probably yield a liberal profit to the Post-Office Department, as well as to the “Ocean Steam Navigation Company.” It is a well known fact, that all persons who have not a commercial business connection, are compelled to pay a dollar upon a single letter for the continent of Europe, through the express companies and British steamers. Thus, all but the rich are excluded from the British steamers. Here, allusion may be made to the fact that there are about four millions of Germans in this country, who, in consequence of the German system of education, can almost all read and write. Their whole correspondence with their friends and business connections in the German States being now excluded, as shown above, from the use of the British steamers, will naturally seek the channel opened by the American steamers. The enormously high postage charged by the British steamers, upon American and European newspapers and more weighty monthly periodicals, if forwarded from continent to continent, works practically as a prohibition of sale. The English press monopolizes the news from both continents, communicates to both as much as it finds convenient, and obliges them to look at each other through English eyes. This is, of course, not the best and most impartial way to become well acquainted with each other, and with their peculiar interests. If American journals are now sent by a cheaper, but slower conveyance, they arrive at a time when they

have lost the attractions of novelty and interest. The whole American press, as well as that of all the countries of the continent of Europe, is, therefore, deeply interested in the success of the American mail steamers. To secure these advantages, the press should exercise its influence in favor of the enterprise. It will be necessary to admit the periodicals in both continents free of duty. As soon, then, as the American steamers connect New York with Bremen, thousands of copies of the best American periodicals will be subscribed for on the continent of Europe, as the forwarding there is very cheap; and numerous French and German journals will regularly come to this country; which will lead to a speedy communication of the progress of science and literature, art and industry. Bremen and Cowes can be reached most conveniently, and with much less expense, than Liverpool, by travellers from all parts of Europe. The entrance into the port of New York is safer and more accessible than either Halifax or Boston, which will induce travellers to prefer the direct route to the former port; and the number of cabin passengers by the American steamers will therefore be very considerable; the more so, since travelling itself increases with the improvement, speed, and cheapness of facilities. A sufficient number of steerage passengers, besides, will constantly embark at Bremen in those steamers, because that port is the principal place of embarkation of the German emigrants, among whom are a great number of respectable and wealthy farmers and mechanics. How able they are to pay as steerage passengers, appears from the fact, that the German emigrants carry with them to the United States, according to a printed circular dated October, 1844, which has been promulgated in Germany, at the least, a capital of millions of dollars annually. Although the emigration of great o of valuable citizens is a serious loss to Germany, still the basis for"ofiendly intercourse between the United States and that country is thereby more strengthened every year, which must result in closer commercial relations. For it is manifest, that the increasing millions of Germans in the United States would naturally be inclined to favor, by their political influence, such commercial policy as would insure equal advantages to their adopted, as well as to their mother country. The consideration which ranges foremost, is, that American steamers will promote the industry of both continents, by giving the utmost extension to their commercial interests, and by securing markets for an extended sale of their produce. In so far as the commerce of the German States is concerned, we merely allude to a few known facts of the many which may claim consideration. The German States, including the great Zollverein, have the most liberal commercial system of all European countries. This, in particular, operates favorably in regard to the United States, since Germany takes all their produce, without any exception, at lower rates of duty than all the other nations of Europe. Bread-stuffs pay there only a nominal duty, if compared with England, and several other American raw materials are admitted free. Germany is already an extensive consumer of American articles, and it is unquestionable, that she will take a still greater amount of our produce, if we will take more goods from her; or, in other words, the more goods she can sell in direct commerce to the United States, the greater quantity of American produce she will be enabled to take in return; which cannot be done by those countries who are obliged to favor their colonies. In her commercial policy towards the United States, Germany now, and in all time to come, is able to act more liberally than other European nations, since she is not encumbered with any colonies, and can therefore give those advantages to the United States which other countries are compelled to extend merely to their colonies. Manufactories of woollen cloths, linen, silks, and of many other articles which the United States do not produce in sufficient quantities, progress rapidly in Germany. German articles are as good, and, in most instances, cheaper, than those of her neighbors. It is therefore the interest of the United States to treat her, in the new tariff law, as favorably as any other country. From this treatment, depends, in a great measure, the success of the mail steamers in regard to the amount of correspondence, travelling and freight. How large the importation of American produce into Germany is, may be concluded from the fact, that the amount of the direct and indirect importation into the Zollverein States alone, (the other States excluded,) was valued, in the year 1843, at $12,551,600, and in the year 1844, at $13,379,028. We may readily infer how far this amount could be increased, from the fact that Germany now pays, for the one article of cotton twist, eight millions of dollars, yearly, to England. The cotton manufacturers in Germany call for a protective duty on twist, in order to encourage the establishment of cotton spinneries in Germany. They refer to the splendid results which the protective duty on cotton manufactured goods has produced in the United States, who, on account of their competition at home, already manufacture so cheap as to undersell other nations in the market of the world. It is impossible to say \hat will be the decision on this question, but if the protective duty on §o be laid, Germany would be able to take up to three hundred thousand bales of cotton, yearly, direct from the United States, who would gain by the increased competition of the different markets. Raw cotton is, and remains free of all duty in Germany. How much more liberally American produce is treated in Germany, than in other European countries, may be seen in the example of tobacco, of which the subjoined report speaks so fully, that a few remarks, only, can be added. Tobacco pays, in Germany, a duty of two-thirds of one per cent in the Hanseatic towns, sixty-nine cents per one hundred and twelve pounds, or about one and two-thirds cents per pound, in the northern States, and three dollars and forty cents per one hundred and twelve pounds, or about three cents per pound, in the Zollverein States; the annual consumption in the Zollverein amounts to twenty-eight million pounds, and yields a revenue from the duties of merely $952,000; the consumption in the other northern German States, amounts to about twelve million pounds. Austria is not included in this calculation, because tobacco is there a monopoly of the government. In France, tobacco is prohibited from the trade by a monopoly of the government, which derives yearly, from the duties it levies on this article, a revenue of about twenty millions of dollars. In England, tobacco pays a duty, for leaf, of seventy-two cents per pound, snuff, one dollar and fifty cents per pound, cigars, two dollars and twentyfive cents per pound. England derives, from the duty on tobacco, on her annual consumption, at a duty of seventy-two dollars per one hundred pounds, an annual revenue of about $19,500,000. The high impost on tobacco in

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