Congress, so far from being able to contend with Virginia on a point of sovereignty, was without power to levy taxes. "One State," writes Washington (May 31st) "will comply with a requisition of Congress; another neglects to do it; a third executes it by halves; and all differ either in the manner, the matter, or so much in point of time, that we are always working up hill, and ever shall be; and, while such a system as the present one or rather want of one prevails, we shall ever be unable to apply our strength or resources to any advantage." In the letter of May 28th, to the President of Pennsylvania, which led to the subscription headed by Paine, Washington pointed out that the resources of New York and Jersey were exhausted, that Virginia could spare nothing from the threatened South, and Pennsylvania was their chief dependence. "The crisis, in every point of view, is extraordinary." This sentence of Washington probably gave Paine his title, Crisis Extraordinary. It is in every sense a masterly production. By a careful estimate he shows that the war and the several governments cost two millions sterling annually. The population being 3,000,000, the amount would average 13s. 4d. per head. In England the taxation was £2 per head. With independence a peace establishment in America would cost 5s. per head; with the loss of it Americans would have to pay the £2 per head like other English subjects. Of the needed annual two millions, Pennsylvania's quota would be an eighth, or £250,000; that is, a shilling per month to her 375,000 inhabitants,--which subjugation would increase to three-and-threepence per month. He points out that the Pennsylvanians were then paying only £64,280 per annum, instead of their real quota of £250,000, leaving a deficiency of £185, 720, and consequently a distressed army. After showing that with peace and free trade all losses and ravages would be speedily redressed, Paine proposes that half of Pennsylvania's quota, and £60,000 over, shall be raised by a tax of 7s. per head. With this sixty thousand (interest on six millions) a million can be annually borrowed. He recommends a war-tax on landed property, houses, imports, prize goods, and liquors. "It would be an addition to the pleasures of society to know that, when the health of the army goes round, a few drops from every glass become theirs."