The quantity of tonnage in the preceding table is, with respect to American veffels, the quantity that failed from the feveral ports; and, with refpect to foreign veffels, that which entered the feveral ports; therefore, as most of the veffels would return, we may take the total quantity of tonnage tonnage at nearly double the quantity named in the table. The duties on foreign articles imported into the United States vary according to the nature of the articles, from five to fifty-five per cent. Some are paid in proportion to the computed value of the articles; and others by the quantity. Foreign articles, imported in foreign veffels, are fubject, since the month of July 1792, to ten per cent more than when imported in American veffels. The amount of thefe duties is always added to the duty on tonnage in the returns made by the secretary of the treasury. The amount of thefe confolidated duties, from the 1ft of Auguft 1789, to the end of 1791, was fix millions three hundred and thirty-four thousand two hundred and fixty-three dollars. In 1792, they yielded four millions feven hundred and thirty-one thousand and thirty-two dollars. In 1793, fix millions one hundred and fixty-two thoufand five hundred and fixty-four dollars. In 1794, fix millions feven hundred and twenty-five thoufand nine hundred and fifty-five dollars. In 1795, feven millions nine hundred and fifty-nine thousand four hundred and nine dollars; and in 1796, fix millions five hundred and fixty-feven thoufand nine hundred and eighty-feven dollars, Thefe fums are the net amount of thefe duties after after the following deductions-firft, drawbacks on foreign goods re-exported of the whole duty, except one per cent. Second, drawbacks on fpirituous liquors diftilled, fugars refined, and tobacco manufactured in the ftates, when these articles are exported to foreign countries. Third, bounties given to the fisheries, which vary from a dollar and a half to two dollars and a half per ton, according to the fize of the veffel employed in them. There is alfo a bounty on every barrel of fish falted or fmoked, of about four pence halfpenny. Fourth, the expence of collection of the duties, which amounts to about five per cent. Fines for fmuggling foreign articles into the ftates, or attempts to defraud the revenue, are alfo thrown into the mafs of thefe receipts. But fmuggling is far from confiderable in the United States, the duties in general being moderate. It is however to be obferved, that the produce of the duties on tea is decreased nearly half within the two last years, although the ufe of tea is far from being diminished. The fmuggling of this article, for it must be acknowledged to be fuch, is attributed to the increase of the tax, which is from eighteen to thirty per cent for teas coming from China, and higher ftill for thofe imported from Europe; and alfo to the facilityof fecretly landing that article.. There There are a few fmall veffels belonging to the United States whofe employment it is to prevent veffels, coming from foreign countries, unloading in places where there is no custom-house. The various expences of the revenue are paid by the collectors of each district, and deducted from the general account of their receipts. The duties on fome articles of importation were augmented in the last feffion, which ended in the month of March 1797. The duties on fpirituous liquors diftilled in the United States, were first impofed in 1794. At that time they were fix pence halfpenny per gallon on spirituous liquors made from molaffes, and five pence per gallon on those made from fruit or grain, the production of the country. In 1794 they were reduced to fix pence per gallon on the former, and four pence on the latter; but this reduction was only on liquors of inferior quality, the duties on those of the first quality being raifed to fifteen pence per gallon when made from molaffes, and ten pence halfpenny when made from productions of the country. This tax, efpecially that part of it imposed on spirituous liquors diftilled from home produce, has always been very unpopular. The law gave the option to the diftiller to pay either the precife duty for each gallon, or a compofition of two fhillings and eight pence per annum for every gallon the ftills employed could contain. The diftillers generally preferred the first mode, because they were uncertain of occupying their ftills the whole year, and because there was greater opportunity to elude the payment of the duties in that mode, the diftilleries being fcattered at great diftances throughout the states, and not very vigilantly watched by the officers of the excife. The public opinion being averfe to this tax, it never was univerfally collected. Many parts of fome of the ftates, and even entire states, have refused to this day to fubmit to this tax. Congress therefore, in the last feffion, thought proper to deprive the diftiller of the option the law formerly gave him as to the mode of paying the tax, and enjoined every diftiller to pay a composition in proportion to the fize of his stills. The diftiller is, however, permitted to make the compofition only for two weeks, or for any term between that and fix months; the compofition for two weeks is three pence halfpenny per gallon, for fix months two fhillings and one penny halfpenny per gallon, and the compofitions between these two terms are in the fame proportion, giving the advantage to thofe who fubfcribe for the longer term. By this regulation the number of excifemen is diminished, the receipt is more productive, and the inquifition attached to that |