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"The Petition of his Majesty's "Bill will be removed, and the way "dutiful subjects, the Liverymen" made clear for attaining one of the "and Householders, Electors of" greatest objects in legislation; namely, "the City of London, assembled a qualification for voting in the elec"in the Guildhall of the said "tions of members to be returned to "City, the 21. day of January "Parliament, founded upon a uniform «1833, "principle, and just in its application. "Showeth-That your petitioners "And your petitioners further pray, are grievously oppressed by the in-" that your honourable House will be 66 equality. and burden of the assessed" pleased to pass a bill, with as little "taxes, and we pray your honourable" delay as possible, for the total repeal "House to take the same into your "of the assessed taxes, whereby the "immediate consideration.

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country would be not only relieved from the whole extensive and oppres"sive machinery, but also from the inquisitorial and arbitrary power attend"ant upon the collection, which while "it violates the principles by which free

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"It appears to your petitioners, that," "since the last modification of the as❝sessed taxes in 1823, the gross re"ceipt of the eight years, 1824 to 1931, "averaged 5,182,500!. per annum. "That the proportion of the house" men ought to be governed, impove"and window duty, during the same period has averaged 2,494,3371. per ❝ annum.

"That more than five-eighths of the "house duty, and about one-third of "the window-duty, amounting together "to about 1,100,500l., is levied within "the limits of the metropolitan police.

were

"rishes their industry, and cannot be "endured without an utter annihilation. "of the character of a free people. "And your petitioners will ever pray.' Messrs. Aldermen WooD and KEY and Mr. GROTE were present; charged with the presenting of those petitions, and undertook to do it. Mr. "That, by the preceding statement, WAITHMAN, who was absent, on ac"it is shown that more than two-thirds count of "indisposition," sent them a "of the house duty and five-sixths of long letter of remonstrance against any "the window duty, are levied upon the petitioning at all upon these subjects, "productive and middle classes of so- which his indisposition" did not "ciety, while the palaces and mansions prevent him from writing. The meet"of the rich and privileged classes are ing grew tired of the letter, and put a "exempted by the most flagrant par-stop to the reading; but, the Morning ❝tiality. Chronicle, having fortunately obtained "That the charges of collection in a copy of the whole letter, has given "the eight years have amounted to publicity to the remainder of it, as well “2,323,1071., being at the rate of as to the former part. The Alderman "290,000l. per annum. is extremely anxious "not to embarrass "That the oppressive and inquisito-" the Ministry, who have done so much "rial nature of the assessed taxes will" for the country;" amongst which "be manifest from the fact, that during much is, undoubtedly, the place given "the eight years in question, no less to one of the Alderman's sons! Doubt"than 249,5257. has been charged, as less, to turn out the present Ministry paid to hired informers, under the would be a mischievous embarrassment "head of per centage to surveyors, for to the Alderman; but it may not be "increase made by them;' and 66,543/. equally embarrassing to the country. "for law charges, during the same Besides, why should it embarrass the period, without having produced the Ministers at all to adopt the mea"effeet it purposes to have been paid sures recommended in these three petitions? What have they to do with the matter? The petitions pray the House of Commons to adopt certain measures; and, if the House of Commons do adopt

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That, by the entire repeal of the "assessed taxes, the greatest obstacle "to the free working of the Reform

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these measures, how can that embarrass | partiality and any change, such as is the servants of the King? How are spoken of by Mr. Grote, would make the they to be embarrassed by triennial Par-tax even more odiously partial than it is liaments, voting by ballot, and by the now; and it would be a droll way, inrepealing of the assessed taxes? They deed, of removing grievances, to make will not, indeed, have so much money the burden now partial against one passing through their hands; but, the class, because it had before been partial money is not theirs; they will not be against another class. Mr. Alderman called upon to pay away money that Wood was right when he said, that the they do not receive; and it is for the true way was to take off the whole of the people's representatives to say how present taxes, direct as well as indirect, and much of the people's money they ought to lay on (IF IT WERE WANTED) a to suffer to go into the hands of these general tax upon property. Partial as servants of the King. Therefore, the the assessed taxes are, their partiality is Alderman seems to alarm himself in hardly worth naming, when compared to vain; and, at any rate, he may be well the partiality of the Stamp Act, which assured, that these boroughmongering makes people pay highly in exact propornotions about giving away the people's tion to the smallness of their ability to money in order to keep the servants of pay. It would seem, that the inventors of the King in the places that their master these taxes had before their eyes, the has put them in, are notions becoming method of keeping down a people, which very much out of fashion.

FORTESCUE describes as having existed I am sorry to perceive that Mr. GROTE under the old tyranny of France. He said, that he thought it best that those says: "And if it happen, that a man of the assessed taxes which pressed "is observed to thrive in the world, more immediately upon the rich, should" and become rich, he is presently asbe suffered to remain. Amongst these are "sessed to the King's taxes, propor the horse-tax, the dog-tax, and the car-" tionably more than others, whereby he riage-tax. Mr. Grote does not know," is soon reduced to a level with the perhaps, that these affect great numbers" rest." Just so is it with the Stamp of tradesmen in country-towns, and Act, which, the moment a man acevery farmer; not one of which latter quires, or has the ability to acquire, can ride a horse to market, or keep a property of any sort, he is taxed by this dog to guard his yard, or have even a act, in proportion monstrously heavier cart fit to carry his wife to church; or, than the nobility, clergy, and men of at least, he cannot put a carpet or great wealth. If a man mortgage any cushion on the seat for her, and she thing for twenty-five pounds, he has to must ride on the bare board, unless he pay just forty times as much, in propay part of these assessed taxes. If portion, as a man who mortgages any Mr. Grote, therefore, confine the re-thing for twenty thousand pounds; and, peal in the manner that he describes, on the tax goes downwards, from twenthe petition will fail. Besides, a great ty thousand pounds to twenty-five part of the vexation of the assessed pounds, the first paying two shillings, taxes, arises from the insolent manner per cent., and the last paying eighty of demanding them and collecting them. For my part, I think more of the taxpaper, and powers of the tax-collectors and goods-seizers and surchargers; I think a great deal more of these, than I do of the weight of the tax itself, heavy as that is; and I do not see any reason why the nobility and the gentry are to be vexed in this way, any more than farmers and tradesmen. In short, one of the great evils of the tax is its odious

shillings per cent.! This is an evil, an oppression, far beyond that of the assessed taxes; but, still, the assessed taxes are oppressive enough, and they ought to be repealed. I hope, how➜ ever, that Mr. Grote will not lend his hand to any partial repeal of them; for that will be the sure way of defeating the repeal altogether. A man may be chosen by a town; but, he must have very little thought for the

due performance of his duty, if he shuts his eyes to all the millions upon millions who are scattered over the country.

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IRISH TITHES.

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"a reduction of rents, or possibly no rents, and anarchy which will produce "civil war."

So, then, there is to be no indirect resistance either? They are to pay, at all events, and to make use of no means whatever to avoid the payment! When the general comes to his OWN case, however, he grows less placable and much less disposed to “ passive obedience and non-resistance.” "The parsons, however, seem deter

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THE following letter I insert, in order to make some remarks on it as I go along. It is dated on the 12. of January, is addressed to the editor of the Dublin Evening Post, and is signed by General "mined to save us from these misforG. COCKBURN. tunes ; and as Paddy has been kind "SIR,-I have observed the clergy to them, they will now be kind to "hard at work, during the last 49 years," Paddy, and open the grave they predigging the grave of tithes; and when pared, and which Paddy has been "it was nearly ready, our friend Paddy," filling up. What do you think of "(who is an extremely good-natured" these gentlemen now demanding these ', fellow, and not always very wise, same tithes, not as such, but as their 66 though naturally sharp and intelli-" head-rent? Will the landlords subgent) began to fill it up; i. e. to re- "mit to this outrage? Are the people "sist the law in so foolish a manner, as "to be daily insulted till driven to des"to frighten most men, as to the tenure" peration? or will the reformed Par"of all property, for we must allow "liament tolerate this for one month (reformers as you and I are) that a di-" after it assembles? Verily if it does, "rect resistance to the law is foulish or (as Mr. Cobbett said of the present "and impolitic, and if permitted, it is "Ministers) if it submits to the probate "impossible to say where it might end," duty, and leaves it one fortnight unor to what lengths go." repealed, it will not be worthy of any If this be true, there never can be any "confidence; and I candidly confess I resistance at all, which is not foolish "have not the highest opinion or exand impolitic; and the " right of re- pectations as to what this same resistance" cannot exist, except in the" formed Parliament will do. It will minds of idiots, or on the tongues of" be in the next, or the ballot Parliaimpostors, who would make us believe, ment, that the great political battle that there is such a right, in despe-" will be fought."

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rate cases. If the "law" must, in no Oh, oh! the " "people" may, then, case, be directly resisted, men must suffer the women to have their breasts cut off, if a "law" were passed for doing it; and MOSES ought not to have resisted the Egyptian task-master; and JOHN ought not to have resisted the robber and murderer of Naboth!·

it seems, be justly desperate, if the parsons come at the landlord's rent! How good it always is to make the case our own! As to the "probate-duty," bad as it is, it is not nearly so bad as other parts of the Stamp Act: not half so bad as making a poor man pay, in pro"I know the cases are not analogous; portion to value, FORTY TIMES AS "but the mass, and particularly in Ire.. MUCH AS THE RICH MAN: not "land, do not reason on such matters, half so bad as making the poor parents and therefore think (and possibly pay, in order to put their son apprentice "justly) that non-payment of tithes by without any premium, FIVE SHILopen or secret combination, or by the LINGS MORE than the rich pay, in "fact of direct resistance, if submitted order to make a settlement for life, to to, the progress to other resistance the annual amount of a thousand pounds! "would be very rapid and certain-Aye, aye; there is a great deal to do; "thus county-rates next, and after that, and it must be done NOW, or never, in

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a peaceable manner! As to the "ballot " pose any bill by which the present inParliament fighting the battle;" when "cumbents might be ruined, turned the ballot is got, I wonder that the ge- adrift, or be unjustly treated; but reneral does not see that the battle will " gulation is one thing; ruin another have been fought. "and parishioners have a right to jus"Now, sir, allow me to state a fact:" tice as well as incumbents; and really "I have had a house and land thirty- "for the clergy to attempt to take the "five years in the parish of Bray, Rath- " fee from us, is too bad. There are "micael; my demesne is 110 acres ; points beyond which forbearance can"when I first came to live there the "not be expected; and though I wish " tithe was 67.; in a year or two it was as much as any man to uphold the "increased to 8l., and about eighteen "British constitution and connexion, years ago to 127. and 147. a year; "nevertheless, I deny the right, even of "and for twenty-five years we had " Parliament, to take the fee of the "not a resident rector, though a very "land from the real owners. I care not "Protestant parish; next came our "how little the rent-if one shilling this "blessed Composition RELIEF Act; year, it might be five the next. But "and since that this living has been" I combat the principle still more, and "nearly doubled; I have been obliged "in this doctrine I am borne out by, I "to pay under it 251. a year-charming" believe, Lord Plunkett's opinion, who, "relief, no doubt!! But not content" at the time of the Union, declared, "with this, as tithe, my rector of " these were measures which even Par"Rathmicael, now demands it as his "liament was not competent to enact; "head-rent, as if he had the fee; but" and I say it "has not the right to give "in this he follows the example of" the fee of our lands to the clergy." "others. I shall be sorry to have any Yes, "there are points;" but the ge"difference with a man I have long neral cannot perceive these points until "known, and who I admit to be a they reach the landlords! He does not 66 worthy person and an exemplary deny the right of Parliament to compel "clergyman, except in this instance, of a Catholic people to pay tithes to, and "endeavouring to take the fee of our "estates-for to that it comes; and I "shall certainly resist, and will not pay "it as rent, or unless asked as tithe, except I find that there is actually a "law to abolish tithes, take the fee " from the landlords, and give it to the parsons under the name of head or 66 quit-rent, reversing the old order of property, and making the landlords "of Ireland de facto tenants to the " clergy."

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Oh, fie! General! Not resist, I hope, after what you set out with! Head rent or tail rent, by tithe or fee, if there be "law" for it, you deem yourself, on your own principle, bound to pay, bound to obey! But, what follows is still

worse.

"I have repeatedly declared, that "there ought to be a revision of this "Composition Act, and an unqualified " repeal of the odious and unjust Vestry "Act; and when that takes place, I "will, as far as an individual can, op

to pay church-rates and taxes to build parsonage-houses for, a Protestant clergy; he does not deny that the Parliament had a right to take away part of every man's estate in England (or fix a rent-charge on it for ever), under the name of redemption of land-tax: it is deficient in point of power, only when it comes to touch Irish landlords! The general will not have the "present in"cumbents ruined, turned adrift, and “ UNJUSTLY treated." Nor would I; but, everything, here, turns upon the word “unjustly ;” and we have to ascertain, with great precision, what would be JUST treatment in this case; a thing not very difficult; for, we have only to look at the conduct of these "SHEPHERDS;" only to ascertain what they have been at for the last fifty years; and then to appeal to the BIBLE (both Testaments) for instructions as to what would be JUST treatment of them! For my part, I will, as to this matter, never, as far as I have anything to say, or do,

about it, step one inch beside the line, marked out by the BIBLE.

The rest of the general's letter treats of party-politics; and, though the matter is true, it is of less importance just at this time.

PROCLAMATION.

and will forthwith proceed to organize a separate government, and do all other acts and things which sovereign and independent states may of right do.

And whereas the said ordinance prescribes to the people of South Carolina a course of conduct in direct violation of their duty as citizens of the United States, contrary to the laws of their country, subversive of its constitution, and having for its object the destruction of the Union-that Union which, coeval

BY GENERAL JACKSON, PRESIDENT OF with our political existence, led our fathers,

THE UNITED STATES.

without any other ties to unite them than those of patriotism and a common cause, WHEREAS a Convention, assembled in the through a sanguinary struggle to a glorious State of South Carolina, have passed an ordi- independence that sacred Union, hitherto nance, by which they declare "That the se-inviolate, which, perfected by our happy con veral acts and parts of acts of the Congress of the United States, purporting to be laws for the imposing of duties and imposts on the importation of foreign commodities, and now having actual operation and effect within the United States, and more especially two acts, for the same purposes, passed on the 29. of May, 1828, and on the 14. of July, 1832, are unauthorised by the constitution of the United States, and violate the true meaning and intent thereof, and are null and void, and no law, nor binding on the citizens of that state or its officers:" and by the said ordinance it is further declared to be unlawful for any of the constituted authorities of the state, or of the United States, to enforce the payment of the duties imposed by the said acts within the same state, and that it is the duty of. the Legislature to pass such laws as may be necessary to give full effect to the said ordinance.

And whereas, by the said ordinance it is further ordained, that, in no case of law or equity, decided in the courts of said state, wherein shall be drawn in question the va lidity of the said ordinance, or of the acts of the Legislature that may be passed to give it effect, or of the said laws of the United States, no appeal shall be allowed to the Supreme Court of the United States, nor shall any copy of the record be permitted or allowed for that purpose; and that any person attempting to take such appeal shall be punished as for a contempt of court.

And, finally, the said ordinance declares, that the people of South Carolina will maintain the said ordinance at every hazard; and that they will consider the passage of any act by Congress, abolishing or closing the ports of the said state, or otherwise obstructing the free ingress or egress of vessels to and from the said ports, or any other act of the Federal Government to coerce the state, shut up her ports, destroy or harass her commerce, or to enforce the said acts otherwise than through the civil tribunals of the country, as inconsistent with the longer continuance of South Carolina in the Union; and that the people of the said state will thenceforth hold themselves absolved from all further obligation to maintain or preserve their political connexion with the people of the other states,

stitution, has brought us, by the favour of Heaven, to a state of prosperity at home, and high consideration abroad, rarely if ever equalled in the history of nations. To preserve this bond of our political existence from destruction, to maintain inviolate this state of national honour and prosperity, and to justify the confidence my fellow-citizens have reposed in me, I, Andrew Jackson, President of the United States, have thought proper to issue this my proclamation, stating my views of the constitution and laws applicable to the measures adopted by the Convention of South Carolina, and to the reasons they have put forth to sustain them, declaring the course which duty will require me to pursue, and, appealing to the understanding and patriotism of the people, warn them of the consequences that must inevitably result from an observance of the dictates of the Convention.

Strict duty would require of me nothing more than the exercise of those powers with which I am now, or may hereafter be, invested, for preserving the peace of the Union, and for the execution of the laws. But the imposing aspect which opposition has assumed in this case, by clothing itself with state authority, and the deep interest which the people of the United States must all feel in preventing a resort to stronger measures, while there is a hope that anything will be yielded in reasoning and remonstrance, perhaps demand, and will certainly justify a full exposition to South Carolina and the nation, of the views I entertain of this important question, as well as a distinct enunciation of the course which my sense of duty will require me to pursue.

The ordinance is founded, not on the indefeasible right of resisting acts which are plainly unconstitutional, and too oppressive to be endured, but on the strange position, that any one state may not only declare an act of Congress void, but prohibit its execution-that they may do this consistently with the constitution-that the true construction of that instrument permits a state to retain its place in the Union, and yet he bound by no other of its laws than those it may choose to consider as constitutional. It is true, they add, that, to justify this abrogation of a law, it