Sec. I. Be it enacted by the General Assembly of the State of Indiana, That the following sums be, and they are hereby appropriated for the following purposes; to wit, for defraying the expenses of the present General Assembly, including pay to the members thereof, secretaries, clerks, door-keepers, sergeants at arms, stationary, ink, ink-stands, fuel, printing, binding, and distributing the laws and journals, making marginal notes and indices to the same, together with all other just and necessary expenses, the sum of eight thousand five hundred dollars.

Dollars
For the executive department,2200
For the judiciary department,4900
For the interest on the public debt,3000
For defraying the contingent expenses of the government, for the year 1820,800
For the military department, including the salary of the adjutant-general,400
For defraying the premiums on wolf scalps unsatisfied,500
For defraying warrants not yet presented in the judiciary department,875
——
12675
——

To make up the deficiency between the above expenses and the sum appropriated, a separate act authorizes the governor to borrow four thousand {204} dollars on the credit of the State. The following extract from an act, shows the sources of revenue.

Be it enacted by the General Assembly of the State of Indiana. That there shall be levied a tax for State purposes, on the following objects of taxation, and after the following rates, to wit, For every hundred acres of first rate land subject to taxation, the sum of one dollar. On every hundred acres of second rate land, the sum of eighty-seven and a half cents. On every hundred acres of third rate land, the sum of sixty-two and a half cents; and in that proportion for a greater or less quantity. And on all Bank Stock actually paid in at the rate, twenty-five cents for every hundred dollars.

The expenses of the government of the State for last year was 11,70190½/100 dollars. Receipts of bad money prevented payment of the interest of the debt. On the 4th day of December, 1819, there were arrears of taxes due for the years 1817 and 1818, amounting to 499134/100 dollars.

It is worthy of notice, that among the objects of taxation quoted, that on bank stock is by the act limited to “stock actually paid in.” A most decided proof of the preponderance of the banking interest, in exempting the villanous associations from an equal share of taxation; and, at the same time, countenancing an evasion of the security pledged by bankers to the people. The receipts of bad money, noticed in last paragraph, disclose a wickedness or a weakness on the part of the Assembly which is altogether contemptible.

The following are the rates of taxes to be paid for county purposes: For every horse, mule, or ass, not exceeding 371/2 cents. For every horse kept for covering; once the rate at which he stands for the season. Every tavern, not less than ten, nor more than twenty-five dollars. For every ferry, not less than five, nor more than twenty dollars. {205} Town lots in proportion to their value, (exclusive of improvements thereon,) not exceeding fifty cents on every hundred dollars. A tax of fifty cents to the clerks of the several circuit courts, at the issuing of each writ of capias ad respondendum. A tax of fifty cents on each certificate of magistracy, with the county seal attached thereto. A tax on every pleasure carriage with two wheels, of one dollar. A tax on every pleasure carriage with four wheels, of one dollar and twenty-five cents. A tax on every silver watch, twenty-five cents. And a tax on each gold watch, of fifty cents.

Town taxes for defraying the expense of digging wells, forming streets, &c. are regulated by a committee of the inhabitants. The objects of taxation in a town in this State were published last year. Among these, a very moderate impost on bachelors and male dogs was mentioned.

Rich country signifies fertility of soil, and not the opulence of its inhabitants.—It would be vain to search for a rich district, according to the European acceptation of the term. Almost every object bespeaks a want of capital. Fine houses are brick ones of two stories high, covered with shingles, and frequently unfinished within; and where the work is completed, it is usually in a bad style; the windows often broken; and the adjoining grounds perhaps studded with the stumps of trees, overgrown with rank weeds, or rutted by hogs. The inferior buildings, as stables, barns, (and negro huts in slave States,) are unseemly log cabins, frequently standing in front of the mansion; the whole having more the appearance of a ruin than the abodes of a people having taste for elegant improvements. Gardening is performed in the most slovenly manner imaginable; the plough {206} being in more general use than the spade. Labouring utensils are constructed without the application of the joiner’s plane. Iron is either sparingly used in their formation, or altogether dispensed with.

All who have paid attention to the progress of new settlements, agree in stating, that the first possession of the woods in America, was taken by a class of hunters, commonly called backwoodsmen. These, in some instances, purchased the soil from the government, and in others, placed themselves on the public lands without permission. Many of them, indeed, settled new territories before the ground was surveyed, and before public sales commenced. Formerly pre-emption rights were given to these squatters; but the irregularities and complicacy that the practice introduced into the business of the land-office, have caused its being given up, and squatters are now obliged to make way for regular purchasers. The improvements of a backwoodsman are usually confined to building a rude log cabin, clearing and fencing a small piece of ground for raising Indian corn. A horse, a cow, a few hogs, and some poultry, comprise his live-stock; and his farther operations are performed with his rifle. The formation of a settlement in his neighbourhood is hurtful to the success of his favourite pursuit, and is the signal for his removing into more remote parts of the wilderness. In the case of his owning the land on which he has settled, he is contented to sell it at a low price, and his establishment, though trifling, adds much to the comfort of his successor. The next class of settlers differ from the former in having considerably less dependence on the killing of game, in remaining in the midst of a growing population, and in devoting themselves more to agriculture. A man {207} of this class proceeds on a small capital; he either enlarges the clearings begun in the woods by his backwoodsmen predecessor, or establishes himself on a new site. On his arrival in a settlement, the neighbours unite in assisting him to erect a cabin for the reception of his family. Some of them cut down the trees, others drag them to the spot with oxen, and the rest build up the logs. In this way a house is commonly reared in one day. For this well-timed assistance no immediate payment is made, and he acquits himself by working to his neighbours. It is not in his power to hire labourers, and must depend therefore on his own exertions. If his family is numerous and industrious, his progress is greatly accelerated. He does not clear away the forests by dint of labour, but girdles the trees.[120] By the second summer after this operation is performed, the foliage is completely destroyed, and his crops are not injured by the shade. He plants an orchard, which thrives and bears abundantly under every sort of neglect. His live-stock soon becomes much more numerous than that of his back-wood predecessor; but, as his cattle have to shift for themselves in the woods, where grass is scanty, they are small and lean. He does not sow grass seeds to succeed his crops, so that his land, which ought to be pasturage, is overgrown with weeds. The neglect of sowing grass-seeds deprives him of hay; and he has no fodder laid up for the winter except the blades of Indian corn, which are much withered, and do not appear to be nutritious food. The poor animals are forced to range the forests in winter, where they can scarcely procure any thing which is green, except {208} the buds of underwood on which they browse.—Trees are sometimes cut down that the cattle may eat the buds. Want of shelter in the winter completes the sum of misery. Hogs suffer famine during the droughts of summer, and the frosts and snows of winter; but they become fat by feeding on the acorns and beech nuts which strow the ground in autumn. Horses are not exempted from their share in these common sufferings, with the addition of labour, which most of them are not very able to undergo. This second rate class of farmers are to be seen in the markets of towns, retailing vegetables, fruits, poultry, and dairy produce. One of them came lately into this place on horseback, with ten pounds of butter to sell; but as he could not obtain a price to his mind, he crossed the river to Louisville market. In going and returning he must have paid twenty-five cents to the ferryman—a considerable expense, when it is considered that he had travelled twelve miles with his little cargo. Another, who lives at the distance of eight miles from this place, brought a barrel of whisky, containing about thirty-three gallons. He employed neither horse nor vehicle in the transportation, but rolled the cask along the road, which, by the by, is none of the smoothest. Incidents of this kind may, perhaps, cause you to suppose that the condition of the second rate settler is similar to that of subtenants in the north of Scotland, or in Ireland; but the high price of labour in America explains the apparent parity. Men perform offices for themselves that, in Britain, would be done by hiring others. The American farmer, it must be observed, is commonly the proprietor of the land he occupies; and, in the hauteur of independence, is not surpassed by the proudest freeholders of Britain. The settler of the grade under consideration, is only able to bring a {209} small portion of his land into cultivation, his success, therefore, does not so much depend on the quantity of produce which he raises, as on the gradual increase in the value of his property. When the neighbourhood becomes more populous, he in general has it in his power to sell his property at a high price, and to remove to a new settlement, where he can purchase a more extensive tract of land, or commence farming on a larger scale than formerly. The next occupier is a capitalist, who immediately builds a larger barn than the former, and then a brick or a frame house. He either pulls down the dwelling of his predecessor, or converts it into a stable. He erects better fences, and enlarges the quantity of cultivated land; sows down pasture fields, introduces an improved stock of horses, cattle, sheep, and these probably of the Merino breed. He fattens cattle for the market, and perhaps erects a flour-mill, or a saw-mill, or a distillery. Farmers of this description are frequently partners in the banks; members of the State assembly, or of Congress, or Justices of the Peace. The condition of the people has necessarily some relation to the age and prosperity of the settlements in which they live. In Pennsylvania, for instance the most extensive farmers are prevalent. In the earliest settled parts of Ohio and Kentucky, the first and second rate farmers are most numerous, and are mixed together. In Indiana, backwoodsmen and second rate settlers predominate. The three conditions of settlers described, are not to be understood as uniformly distinct; for there are intermediate stages, from which individuals of one class pass, as it were, into another. The first invaders of the forest frequently become farmers of the second order; and there are examples of individuals acting their parts in all the three gradations.