his passage, was put up to auction for the
amount of his debt, and was compelled to serve until he had worked it
out with the purchaser. But not only for the debt of passage-money, but
for other debts, a white man was put up to auction, and sold to the best
bidder. They tell a curious story, for the truth of which I cannot
vouch, of a lawyer, a very clever but dissipated and extravagant man,
who, having contracted large debts and escaped to New Jersey, was taken
and put up to auction; a keen Yankee purchased him, and took him
regularly round to all the circuits to plead causes, and made a very
considerable sum out of him before his time expired.

I have observed that Mr Fortin, the coloured man, was considered quite
white enough to pay taxes. It is usually considered in this country,
that by going to America you avoid taxation, but such is not the case.
The municipal taxes are not very light. I could not obtain any very
satisfactory estimates from the other cities, but I gained thus much
from Philadelphia.

The assessments are on property.

City Tax, 70 cents upon the 100 dollars valuation.

County Tax, 65 cents upon ditto.

_Poor's_ Rate, 40 cents.

Taxes on Horses, 1 dollar each.

Taxes on Dogs, half a dollar each.

_Poll_ Tax, from a quarter dollar to 4 dollars each person.

It is singular that such a tax as the _poll_ tax, that which created the
insurrection of Wat Tyler in England, should have forced its way into a
democracy. In the collection of their taxes, they are quite as summary
as they are in England. This is the notice:

"You are hereby informed, that your property is included in a list of
delinquents now preparing, and will be advertised and sold for the
assessments due thereon. (This being the last call.)

"Your immediate attention will save the costs of advertising, sale,
etcetera.

"-- Collector.

"Collector's Office, Number 1, State of --."

It is a strange fact, and one which must have attracted the reader's
notice, that there should be a poor's rate in America, where there is
work for every body; and still stranger that there should be one in the
city of Philadelphia, in which, perhaps, there are more beneficent and
charitable institutions than in any city in the world of the same
population: notwithstanding this there are many mendicants in the
street. All this arises from the advantage taken of an unwise
philanthropy in the first place, many people preferring