His opinions on the practical working of our government, especially with reference to taxation, were given at considerable length in a letter written to La Fayette in the year 1833. One portion of this letter is worth quoting, coming as it does from an original Republican of the Jeffersonian school:

“The local taxes in the country, at least where I am acquainted, amount to at least one-sixth of the income, and that on houses here [in New York City] to not more than one-twelfth part. This, merely for local disbursements, is certainly a heavy charge, particularly in the country, and arises partly from local wants, which for some objects, such as roads, are very great in proportion to our wealth. But it is also due in a great degree to our democratic institutions; and the burden, which was extremely light, especially in the country, fifty years ago, has been gradually and is still increasing. The reason appears to me obvious enough. Government is in the hands of the people at large. They are an excellent check against high salaries, extravagant establishments, and every species of expenditure which they do not see or in which they do not participate. But they receive an immediate benefit from the money expended amongst themselves, either as being employed in opening roads, the erection of buildings, &c., or as being more interested in the application of public money to schools, the payment of jurors and other petty offices, and even prospectively in the provision for the poor. They, in fact, pay little or no portion of the direct tax (occasionally enough in towns, but indirectly, by the increase of rents), and receive the greater part of its proceeds. You perceive that I do not disguise what I think to be the defects, and I know no other of any importance, in our system of taxation. I do not know any remedy for it here but in the exertions to obtain the best men we can for our municipal officers. But where institutions are yet to be formed, I may say that I have not discovered any evil to arise from universal suffrage in the choice of representatives to our legislative bodies; but that for municipal officers, who have no power over persons, but only that of applying the proceeds of taxes, those who contribute to such payment ought alone to have the privilege of being electors.”

The threatened rupture with France in 1835, when President Jackson nearly brought on a war on account of the failure of the French Chambers to appropriate money in pursuance of a treaty for the settlement of our claims, disturbed Mr. Gallatin greatly, and at the request of Edward Everett, then a member of Congress, he wrote two very elaborate letters for the use of the Committee of Foreign Relations.[168] The following acknowledgment has a certain characteristic interest:

JOHN C. CALHOUN TO GALLATIN.

Washington, 23d February, 1835.

Dear Sir,—I am obliged to you for putting me in possession of your views on a French war. They are such as I entertain. I know of no greater calamity that could befall the country at this time than a French war. I do not believe the Union would survive it. My course is taken. So long as France abstains from force I shall be opposed to war, and I am of the impression that such will prove to be the sentiment of the entire South....

The time was now coming for one more great effort on the part of Mr. Gallatin to control the course of public events, an effort which, considering all the circumstances, was as remarkable as any struggle of his life. It was his last prolonged attempt, and singularly characteristic.

1836.

Time had at length brought the realization of his most ardent hopes as Secretary of the Treasury, and the national debt was paid; all the advantages of that millennium were attained, whatever they might be, and Mr. Gallatin could esteem himself happy that he had lived to see his vision made fact. It was not to be denied that the establishment of republicanism, and even of democracy, had been long antecedent to the discharge of the debt; had proved to be noways dependent on the debt; had, indeed, been most rapid and most irresistible under the influence of a war which his own party had made, and under the burden of a heavy additional debt which he had himself helped to accumulate. This, however, was of little consequence; the results were gained, and the time had long passed when Mr. Gallatin would have been inclined to claim exclusive credit for them.

1837.