CIRCULAR TO THE COMMISSIONERS OF ACCOUNTS.

Office of Finance, September 4th, 1783.

Sir,

As the Commissioners, both on the Accounts of the Departments and on those of the States, are now almost all appointed, and in the execution of their respective offices, I shall take the liberty of adding a little to their important employment. And this I do with a view to the future service of the Union, under whatever hands the administration may fall.

In the course of the business committed to your care, you will have occasion to travel into different places, and therefore you will have an opportunity to render an accurate account of many particulars, which it is important to know. A well regulated system of finance requires, that money be raised with ease to the people, and expended with economy to the public. An intimate acquaintance with the state and the resources of a country, is alike essential to both of these objects.

The state of the country is either geographical, moral, political, or commercial. The geographical state comprehends,

1st. The general extent, divisions, and subdivisions.

2dly. The mountains, rivers and roads, with their respective courses and distances.

3dly. The kind and quality of the soil; and

4thly. The natural advantages or disadvantages for husbandry, manufactures, or commerce, including therein, mines, minerals, quarries, salines, and the like.

The moral state of the country comprehends,

1st. The population, whether numerous or, not, and whether by natives or emigrants.

2dly. The manners; which include the mode of life and occupation of the people, from those who live by hunting or grazing, to the husbandman, and so on to the most perfect mechanics.

3dly. The husbandry; by which is meant the particular kinds which may be practised, and the degree of improvement in each. The various climates and productions of the States, as well as their different periods of settlement and relative population, have rendered this article extremely various.

4thly. The arts; by which is not so much intended the fine, as the useful arts. It may, however, be not amiss to mention any peculiar or remarkable excellence in the former. The useful, or mechanic arts, being in some places considerably advanced, and in others hardly established, and the wealth of the country depending much upon them, it will be well to know the subject intimately.

5thly. The buildings; these may be either public or private. The former may be noticed, but of the latter an accurate information will be necessary, seeing that in general much information as to the abilities of a people may be derived from a knowledge of the houses they have built; whether these be of logs, for shelter of the new and indigent cultivator; or of stone, for the accommodation of the established and wealthy husbandman. So also, whether the windows be glazed or not, the state of the several outhouses, &c. And,

6thly. The improvements; which will comprehend, of land, from the first clearing of a forest, to the watering and dyking of meadows and swamps; and of buildings, from a common saw mill, to all the various furnaces, forges, mills, and machines, which may be met with in the progress of your inquiries.

The political state of the country comprehends,

1st. The constitution of government; which is not merely the paper form, but the practice under it; and that will depend much upon the tendency of the people towards aristocratical or democratical dispositions. The former may be expected, where large tracts of territory are in the hands of a few, and the latter where a considerable equality of fortunes is found in cities. But neither of these circumstances, though forcible, is conclusive, and therefore it is, that the knowledge collected on the spot by conversation and observation, becomes useful.

2dly. The magistracy; by which is meant not only the mode of appointment, the names, the powers, and the jurisdictions, but what is far more important, the authority, which materially depending upon the respect paid to the magistracy, must be much influenced by the personal character of the magistrates; and by that character is not so much intended the reputation of a few individuals, as of the whole corps, and for a considerable space of time.

3dly. The interior police; which is intimately connected with, and mutually acted upon by the former. This differs widely in the different States, and is the more necessary to be known, as various branches of it may either facilitate or oppose the public measures.

4thly. The revenue; and under this head is particularly to be noted the modes of laying, levying, and collecting taxes, the time and the expense which are employed, and the delays and the frauds which happen. To these will be added, the amount brought into the treasury, and, as far as may be, the quantum appropriated to public uses; and,

5thly. The credit, both public and private; the former of which has a close connexion with the revenue.

The commercial state of the country, comprehends,

1st. The produce; under which term is included not only the raw material, but the ruder manufactures; such for instance, as flour from wheat, iron from ore, and the like.

2dly. The roads and navigation to the several ports; on the facility whereof must greatly depend the prices of things, and even the practicability of obtaining them.

3dly. The imports and exports, with the places to and from which the same are made; the former as precisely as possible, and the latter in such general terms as may convey a tolerably just idea of the principal branches and connexions of foreign commerce.

4thly. The value of lands; which though a result from various heads already mentioned, has a more intimate connexion with commerce; and,

5thly. The value of money; by which is not so much meant the coins, as the rates of interest actually paid, and the facility of obtaining money on interest.

The resources of a State are twofold, being either those which exist and may be drawn forth and applied in peace, for the various purposes which may then occur to meliorate or beautify the country, such as the opening of interior navigation, mending of roads, and erecting of buildings; or those, which can be exerted for the purposes of war, either offensive or defensive. The resources in peace will appear from due reflection on the information already asked; as will indeed, in a great degree, those for war, particularly offensive war. But still there remain some particulars worthy of notice; such as,

1st. The number of men which may be brought into the public service; being either seamen or soldiers; and consequently the number of each should be distinguished.

2dly. The quantity of provisions and the kinds.

3dly. The forage of different kinds; and,

4thly. The various means of transportation, such as horses, wagons, boats, &c.

Having thus, Sir, pointed out the principal objects on which I wish for information, I must now request, that you will endeavor to collect it as speedily and as perfectly as your means and opportunities may permit, and that you will transmit it as fast as it is obtained, but always in letters which contain no other matter, and arranged regularly under the several titles which have been mentioned; but as it is impossible to foresee the various matters which may arise, and the occurrences which will impress themselves on an intelligent and inquisitive mind, you will be pleased under the head of Miscellaneous Observations, to transmit any such things as you may think useful or important to be known.

I am, Sir, &c.

ROBERT MORRIS.