Direct taxation has been found in all cases to be obnoxious, and this particular mode, I apprehend, is calculated to produce very pernicious effects. The laws of a republic should all tend to establish and support, as far as is practicable, the principle of equality, and any act that has a contrary tendency must be injurious to the community. Now this act draws a direct line of demarcation between citizens, in proportion 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."