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re waste of time and loss of life, more consumption of human means, than would buy up at the present moment all the slavery existing in the world! How has it done this? You will ask the question with surprise, I have no doubt. Simply, then, by its not only having retarded the progress of improvement in ship-building--one of the most important arts in the possession of man--but actually by its having thrown the art _backward_ by hundreds of years. And thus came the evil to pass: the owner--or he who was to be the owner--of a new ship, seeing no means of avoiding the heavy tax, was desirous of reducing it as much as possible, for dishonesty of this kind is the certain and natural result of over-taxation. He goes to the ship-builder; he orders him to build a vessel with such and such measurements of keel, beam and depth of hold-- in other words, of such tonnage as will be required to pay a certain amount of tax. But he does not stop there: he desires the builder, if possible, to make the vessel otherwise of such capacity that she will actually contain a third more of measured tonnage than that for which the tax is to be paid. This will lighten his tax upon the whole, and thus enable him to _cheat the government_ that has put such a grievous impost upon his enterprise. Is it possible to build a ship of the kind he requires? Quite so; and the ship-builder knows he can accomplish it by swelling out the vessel at the bows, and bellying her out at the sides, and broadening her at the stern, and altogether making her of such a ridiculous shape, that she will move slowly, and become the grave of many a hapless mariner. The ship-builder not only knows that this can be done; but, complying with the wishes of the merchant-owner, he does it, and has done it for so long a period that he has grown to believe that this clumsy structure is the true shape of a ship, and would not, and could not, build any other. Nay, still more lamentable to state: this awkward form has so grown into his thoughts, and become part of his belief, that after the foolish law is repealed, it will take long, long years to eradicate the deception from his mind. In fact, a new generation of ship-builders will have to be waited for, before ships will appear of a proper and convenient form. Fortunately, that new generation has already sprung up beyond the Atlantic, and by their aid we shall get out of this hundred years' dilemma a little sooner. Eve
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