[165] Besides these there are still levied a poll-tax of one dollar; a dog-tax of one dollar, and I believe some others. During the last war, a tax was laid upon top-boots, watch-chains, part of household furniture, and various other articles.—Horses and carriages are also virtually taxed, for the assessor calling to put his queries in order to make out the assessment asks, among other questions, "Does Mr. ***** keep a horse or mare, a gig or other carriage?" and upon being answered in the affirmative he increases the poll-tax in proportion: this district or parish officer has, or I am misinformed, in great measure discretionary powers, and as he is elected by all the inhabitants of the district, whether they do possess property or not, the consequence may be easily foreseen.—Thus are the Americans pretty well taxed according to their means of paying: in the country indeed taxes are very little if at all paid, for the reason that the government either cannot or dare not levy them; hardly indeed, in some places dare the owners claim the land itself from the Squatters. An instance of this lately occurred in a distant part of Pensilvania: a proprietor having heard of several settlers upon his land without purchase or permission, mounted his horse and journeying to his allotment soon came up to a good log house; a Squatter was at his door, [166] and the owner, by way of entering into conversation with him, observed that he had erected a comfortable dwelling there; to which the other assented.—"But, my friend, I am told that you and several more have built here without any title to the land, and the owner is coming to remove you." The man, who had his rifle in his hand, immediately pointing to a pig at a distance took aim and shot it dead; then turning to the alarmed proprietor told him, that if the owner should ever come to disturb him he would serve him as he had served that pig.

Sunday 12th. In the morning attended the episcopal church, a building handsomely decorated withinside: near the pulpit, which was placed within the altar, sat a Bishop in his lawn sleeves, &c. supported in a chair of state of carved wood, the mitre surmounting the back;—he took no part in the service, but I understood he would officiate in the ceremony of admission to a young minister. In the middle of the service, otherwise conducted with decency, a man with a money box came into every pew to levy contributions for the support of the church. In the evening went to the Presbyterian church, where we heard much singing. Here a purse at the end of a long stick was thrust into every pew for contributions: this mode of raising funds for whatever purpose is an abomination.

[167] Marriage is here a civil contract, though some parties have the ceremony read by a minister; in general they may and do go before the Mayor, a Justice, or as they are called here a 'Squire, and declaring their resolution to take each other for man and wife, the contract is binding. As to registers I understand they are very inaccurately kept, if at all in many places, of either marriages, christenings, or burials, which must occasion most profitable confusion for the lawyers.

Went with ***** to one of the many billiard tables in this city; the game usually played is the four balls, two red and two white. This seemed to me a very childish play and well suiting the table-keeper, as from the facility of cannoning the game is soon finished. Returning home my companion proposed to dive into one of the Oyster Cellars, to which agreeing we vanished in a trice, and entering the infernal abode, the heat of which was at least that of a hot-house, we found a room well lighted and boxes arranged like our coffee-houses, except that the partitions were carried to the ceiling and the addition of curtains in front.—We supped well upon stewed oysters brought upon a chaffing dish, and a sallad of finely shredded raw cabbage and celery, which I found very palatable; for these with beer we paid half a dollar, and again rose to encounter the keen air of a [168] frosty night. It is I apprehend these constant sudden changes of temperature, and not severity of climate, which destroy the constitutions of many here, and render the use of flannel next the skin indispensable.

No one will again say that this country is free from paupers when he learns that there are subscriptions for the support of public soup establishments, which find plenty of employment throughout the winter. 'Tis true the poor here seem to be more fastidious than with us, for a pauper in my hearing the other day objected to some good cold meat offered to her, because it was too cold for her stomach, and said she would prefer some money if the giver pleased.

Sunday 26th. Went with ***** to a Roman Catholic church: the altar very handsome, but the architecture and decorations more calculated for a temple dedicated to Venus, than for the sanctity of a christian church. Between the pillars of corinthian order which supported the altar was a view of the Holy City and the Temple, well painted in distemper, and before this full as large as life the Crucifixion, the first view of which sight of horror, must make a sickening impression; but its constant presence deadens the feelings, and renders devotion grounded upon it a mere ceremony, as the "nods and becks and wreathed [169] smiles" between acquaintances coming in during the prayers plainly proved. The priest on his entrance, being finely enrobed in a scarlet velvet and worked muslin petticoat, commenced his operations by a very hearty and plentiful use of his pocket handkerchief, which "I thought to myself" might as well have been done before his entrée; he then with a voice like a bull-frog began prayers, but after some progress turned short round from the altar to the congregation and in very familiar language said he was too hoarse to preach, but would, as I understood, give them more prayers instead. He again during prayers took sudden occasion to remind them of some particular day in the ensuing week, and then finished the orisons;—the priest's voice was very pleasingly relieved by the singing from the organ-loft, it was fine and impressive. The ceremony of the purse was here too gone through and then we departed, the organ playing very well but not very àpropos "Adeste fideles."

An affair occurred last week at New York which caused a considerable sensation,—a young man in a fit of angry malice stabbed another in the open street with a concealed cane dirk. He fled, but was pursued and taken: when brought before the magistrates twenty thousand dollars were offered as bail for his appearance, which [170] has not been in this case accepted; though I am told it is not at all uncommon here to take bail in cases of murder, or rather manslaughter to speak technically. No wonder then that duels of that assassin character are of so frequent occurrence. It is common to practise beforehand on giving or receiving a challenge, and I believe rifle-barrelled pistols have been used; if after this a man is admitted to bail, let the assassin go free.

31st. After a long continuance of fine mild weather, in the mid-day sometimes even hot, winter comes clothed in his thickest fleecy covering, ushered in by as fine and gentle a rain as ever fell in autumn; the snow is already a foot deep, and sleds, or as they are called here sleighs, are moving in all directions. These carriages are not only applied to the useful purposes of life at this season, but they also afford an amusement much indulged in by all who can afford it;—there are sleighs of various sizes drawn by from one to four horses, and some of these carriages are of a form elegant enough, and handsomely covered within by the rich furry skins of the Bear and Buffalo; the horses wear belts of bells round their necks and bodies, and also some at their ears; this, which is a legal regulation intended to give notice of their approach, and thus to prevent accidents, [171] is rendered an affair of ornament to delight the eye and the ear, the bells being nicely assorted to harmonize, and affixed to handsome leather belts. The fun and frolic consists in large parties forming a cavalcade of these sleighs to some place of public resort at a distance, where when arrived, the dance is struck up, hot wines are drunk as a refreshment, and in the night, after a good supper, wrapped in furs and huddled together, they drive helter skelter home not "alone by the light of the moon."

Americans make amends for the want of originality of invention by a quick perception and adoption of whatever is useful in other nations; without owning that they do so, they servilely copy us in every thing; for examples among so many, Savings Banks are adopted to great extent. Lotteries are of as frequent occurrence as with us; schemes are for ever publishing, and without any other difference than the substitution of dollars for pounds; head prize, 20,000 dollars, second 10,000, and so on down to 10 and 5. The state of pauperism has even obliged them to adopt the before-mentioned soup institutions, which are now in daily action at each quarter of the city, besides other places where bread, and at some, clothing, is given away to proper objects of the charity; many of whom they say are Emigrants [172] out of employ.[60] The newspapers indeed are full of advertisements for employ, and societies are established by Englishmen to relieve and forward poor emigrants to where their services may be wanted; but I am informed by a subscriber that the applications to them for working hands are just now but few: work would be plentiful, but money is wanting, meanwhile Penitentiaries and prisons and poor-houses are full! This does not form an inviting picture to the emigrant.

Writers on the United States have too much said the thing which is not, and too little the thing which is; consequently I entered the country with impressions which have almost all been totally changed by actual observation. We have been told that suits at law are here quickly heard and as quickly determined: walking the other day in Philadelphia with a gentleman, he pointed to some buildings we were passing, and surprised me by observing that he had for many years been disputing at law the possession of them. My landlady too is engaged in a lawsuit of many years standing, and of which she knows not the probable termination. Whether these evils are some for which they may thank our administration is [173] not here worth enquiring, as a wise nation should have remedied them when it formed for itself a Constitution; but in this and many other instances they still suffer under many of the evils of which we complain.