"Then, again, if Hugh Littlepage's property is to be divided, the property of all of Hugh Littlepage's neighbours ought to be divided too, to make even an _appearance_ of equality; though it would be but an _appearance_ of equality, admitting that were done, since Hugh Littlepage has more than all the rest of the town put together. Yes, fellow-citizens, Hugh Littlepage pays, at this moment, one-twentieth of the taxes of this whole county. That is about the proportion of Ravensnest; and that tax, in reality, comes out of his pockets, as much the greater part of the taxes of Rensselaer and Albany counties, if you will except the cities they contain, are paid by the Rensselaers. It won't do to tell me the tenants pay the taxes, for I know better. We all know that the probable amount of the taxes is estimated in the original bargain, and is so much deducted from the rent, and comes out of the landlord if it come out of anybody. There is a good reason why the tenant should pay it, and a reason that is altogether in his interest; because the law would make his oxen, and horses, and carts liable for the taxes, should the landlord neglect to pay the taxes. The collector always sells personals for a tax if he can find them on the property; and by deducting it from the rent, and paying it himself, the tenant makes himself secure against that loss. To say that a tenant don't take any account of the taxes he will be likely to pay, in making his bargain, is as if one should say he is _non com_. and not fit to be trusted with his own affairs. There are men, in this community, I am sorry to say, who wish a law passed to tax the rents on durable leases, or on all leases, in order to choke the landlords off from their claims, but such men are true friends to neither justice nor their country. Such a law would be a tax on the incomes of a particular class of society, and on no other. It is a law that would justify the aggrieved parties in taking up arms to resist it, unless the law would give 'em relief, as I rather think it would. By removing into another State, however, they would escape the tax completely, laugh at those who framed it, who would incur the odium of doing an impotent wrong, and get laughed at as well as despised, besides injuring the State by drawing away its money to be spent out of its limits. Think, for one moment, of the impression that would be made of New York justice, if a hundred citizens of note and standing were to be found living in Philadelphia or Paris, and circulating to the world the report that they were exiles to escape a special taxation! The more the matter was inquired into, the worse it must appear; for men may say what they please, to be ready ag'in election time, as there is but one piece, or parcel of property to tax, it is an income tax, and nothing else. What makes the matter still worse is, that every man of sense will know that it is taxing the same person