rtion to the extent
of their dealings; and as in this country a man's importance is entirely
estimated by his supposed wealth, the citizens of Pennsylvania can
henceforth only claim a share of respectability, proportionate to the
_class_ to which they belong. The west country ladies have shewn a great
aptitude for forming "circles of society," and the promulgation of this
law affords them a most powerful aid in establishing a _store-keeping
aristocracy_.

The large cities in America are by no means so lightly taxed as might be
supposed from the cheapness of the government; the public works, public
buildings, and police establishments, requiring adequate funds for their
maintenance and support; however, the inhabitants have the consolation of
knowing that this must gradually decrease, and that their money is laid
out for their own advantage, and not for the purpose of pensioning off the
mistresses and physicians of viceroys, as in Ireland.[23] Another thing is
to be observed, that in addition to the _national_ debt, each state has a
_private_ debt, which in many cases is tolerably large. These debts have
been created by expenditures on roads, canals, and public buildings. The
mode of taxation latterly adopted by the legislature is not popular, and
many of the public prints have remonstrated against the system. "The
Philadelphia Gazette," of the 24th Sept. 1830, makes the following
remarks--"The subject of unequal and oppressive taxation deserves more
attention than it has hitherto received from our citizens. The misery of
England is occasioned less by the amount of revenue that is raised there,
than by the manner in which it is raised. In Pennsylvania we are going on
rapidly, making our state a second England in regard of debt and taxation.
Our public debt is already 13,000,000 dollars; and before our canals and
rail-roads shall be completed, it will probably amount to 18 or 20
millions. The law imposing taxes of 10, 20, 30, 40 and 50 dollars on
retailers, is not the only just subject of complaint. The _collateral
inheritance_ tax is equally unjust. The tavern-keepers are besides to be
taxed from 20 to 50 dollars each. Nor does the matter end here. At the
next session of the legislature, it will, in all probability, be found
necessary to lay on additional taxes: and when the principle of unjust
taxation is once admitted in legislation, it is difficult to say how far
it will be carried."

Whilst staying at Philadelphia a