9th. Just returned from a shooting excursion in Jersey. We saw pheasants, partridges, and rabbits, but few of any of these were shot: the American pheasant seems half grouse, the partridge half quail, and the rabbit half hare.[58] Buffon and the Abbè Raynal[59] have both remarked that the animals of this continent are larger than those of Europe, but the fox, pheasant, partridge and woodcock are all certainly much smaller.--The Jersey horses are excellent hacknies, for a pair of them drew us in a lumbering vehicle eight miles with ease in about an hour along a heavy sandy road. We have been told there are no taxes in America, or that they are few and light; I insert therefore a copy of a tax paper handed to me by a gentleman of Philadelphia. +-------+-----------+--------------+------------+------+-------+---+ | | City. | | Poor. | | | | |Rates. | 50 Cents. | Co. 25 Cents.| 30 Cents. |Water.|Total. | | | | 100 $ | 100 $ | 100 $ | | | | +-------+-----------+--------------+------------+------+-------+---+ |$ Cts.| $ Cts. | $ Cts. | $ Cts. | .... |$ Cts.| | | | | | | | | | |88 : 00| 44 : 00 | 22 : 00 | 26 : 40 | |92 : 40| | +-------+-----------+--------------+------------+------+-------+---+ {165} Besides these there are still levied a poll-tax of one dollar; a dog-tax of one dollar, and I believe some others. During the last war, a tax was laid upon top-boots, watch-chains, part of household furniture, and various other articles.--Horses and carriages are also virtually taxed, for the assessor calling to put his queries in order to make out the assessment asks, among other questions, "Does Mr. ***** keep a horse or mare, a gig or other carriage?" and upon being answered in the affirmative he increases the poll-tax in proportion: this district or parish officer has, or I am misinformed, in great measure discretionary powers, and as he is elected by _all_ the inhabitants of the district, whether they do possess property or not, the consequence may be easily foreseen.--Thus are the Americans pretty well taxed according to their means of paying: in the country indeed taxes are very little if at all paid, for the reason that the government either cannot or dare not levy them; hardly indeed, in some places dare the owners claim the land itself from the _Squatters_. An instance of this lately occurred in a distant part of Pensilvania: a proprietor having heard of several settlers upon his land without purchase or permission, mounted his horse and journeying to his allotment soon came up to a good log house; a Squatter was at his door, {166} and the owner, by way of entering into conversation with him, observed that he had erected a comfortable dwelling there; to which the other assented.--"But, my friend, I am told