_All the direct taxes in this state are laid by the towns._ The state government is maintained entirely by the interest on some accumulated funds, and by a tax of half of one per cent. on the capital of the state banks. By the by, there are at least one hundred of these in Massachusetts, having a capital altogether, as is computed, of about thirty millions! And this for a state of 7,800 square miles, and 640,000 people. Verily "_incedit per ignes suppositos cineri doloso:_" or, in English, "she _sits_ upon a mine of gunpowder." Perhaps sailing through the air in a car buoyed by bubbles, might be as apt an illustration. The _common_ schools (so those supported by taxation are called) are not the only ones, for even elementary instruction. Many wealthy persons, unfortunately for the public weal, prefer sending their children to teachers of their own employing: and thus numerous private schools of various grades, and some of these of great merit, are planted over the state. _Unfortunately_ I say, because such persons are often those whose _interested_ countenance and supervision are most essential to the good management of the _common_ schools,--which, deprived of them, lose half their usefulness. Female education is well attended to. Good schools for females, (reputedly so, I have not entered one of them) seem much more numerous than with us, allowing duly for population. And a judgment of the trees by their fruits, would confirm that belief; for in my casual and diversified intercourse, I have met, I think, with a larger proportion of well taught women than would occur in a similar range through our own society. Yet such a comparison is very fallacious, and perhaps not worth making. Of one thing I am satisfied, by personal observation; that the additional work rendered necessary to ladies in New England, by the imperfect and unservant-like "help" which they hire, is not at all incompatible with refined delicacy of mind, manners, and person. That it _is_ so, however, is a leading argument with some of our _philosophers_ for slavery. If memory served me, I would quote for their benefit, a caustic passage from the "Three Wise Men of Gotham," to the effect that "a _genuine philosopher_ is never at a loss for _facts_ to support any theory, however absurd or ridiculous. Having constructed _that_ according to the most approved principles, and upon the most ingenious plan, he goes to work, and either _makes_ all the facts needful to uphold it, or distorts actual facts to suit his purpose."