- ry waste.
\
I will here then do the l_.imanians the justice ’
to say, that they are polite and hospitable to stran-».
g-ers, at least they were so'to us, though it was
very evident they have no love for the North A-
met-icans, for, viewing them as Republicans, they
naturally consider them as decided friends to the
,Patriot c-.tuse—-(had we been _more so than we
have, we should have been much more respected
by both parties.) VVe were suffered to live at no
expense in theircily-*-—Were lodged and handsome-
ly entertained in the first private families, and
always invited to the Vice Kiug’s, Dinners, Balls,
82c. _
You must observe, that so far, I have spoken
of their private character only. The govern-
ment must be viewed in a very different light.-—
. There is no law for any but ollicers and soldiers ;
a plain coat seldomlinds its way through the
Vice King’s guards and if on a f0rcigner’s bacl-'.,
never without large hribes—Force alone is re-
spectctl,_ and nothing but a display of it can ob-
tain justice. Ours was not very formidable itis
true-—-but sir, they are not strangers to the fame
of the American Navy, and no doubt concltttled
that the wind that broughtus there might waft a
bigger ship to their view ; we hinted that we ex-
pected a Line of Battle Shipin the I’-.tcific—for
Certain it is, that the little Ontario was looked up.
on with a great deal more respect lllilll contempt,
and the (lemands of her commander promptly
attended to. \Ve found two of our merchant
wcssels there, that had been captured and con-
demned some months -before, for having on board
some contrab_and articles, supposed to he forthc
Patriots of Chili—they were valued together at
near 700,000 dollars ; their commanders had
been for some time petitioning for a new trial,
but with very little hopes of success when" we ar-
rived. At C-apt.‘ B's t'equest a new trial was or-
dered, the formcr decision was reversed, and the
vessels restored to their commanders. There
were about 4-0 American seamen confined in the
"prison of Lima; on the demand of capt. Biddle,
they were all given up to us, though many of
them had been taken in arms against the king of
Spain. 4 - .
Having accomplished the diffcre_nt objects of
our visit to Lima in their _/'ullc.s-t ex.-'ent, we took a
last farewell of that place, and shaped our course
to Valparaiso. On our passage we passed close
aboard the celebrated Island of Robinson Crusoe,
(alias Juan Fern'.tntles.j lthought of old Rob-
inson aud his‘man Friday, and felt a strong desire
to land and search for the spot where his but
stood ; but a fresh and favorable gale soon put an
end to that idea by carrying us in view of the
coast of Chili.
\Ve found on our arrival in the Bay of Valpa-
raiso, a patriot s_quadr_on of one ship of 6-Lguns,
two of 44, (one of which had lately been captur-
ed, together with five t_ransports,.part of an expe-
dition sent out from Spain to reinfor‘ce the vice-
roy of Peru)" one of 2% guns, and two or three
smaller vessels, all under the command of the
English lord Cochrane, as high Admiral._ * “ it
The squadron and several transports were fit-
ting out for an" expedition against Lima ; proba-
bly they have ."» T 2 the attack before this, and if
tbs-j" f _..=.:;.,.,.... decently, they no doubt have
- V‘ . :.‘= ; n » they would certainly bejoin-
. ~ ..-.f:;-~.‘.~.’-- people at any rate, which. at
two‘-tltircls of the _population—-
>=.:..'t the vice-roy has not more than 7,000'soldiers,
many of whom cannot safely be relied on. San
Marti‘-tr the Patriot Getter-al, is a deep‘ scht-frni'ng
fellow, and I think, a very great scoundrel,‘ and
am of opi'ni"on if he takes Lima he will establish
himselfthere, with what title he pleases, and poor
Chili may whistle for lier ships and soldiers, and
protect herself as well as she can against her old
friends the Spaniards. Time, they say, shows‘ all
things. ' H j 4 _ A
‘We staid in Valparaiso only long» en_ou’gh to
take in supplies of provisions, wood, water, Stc.
and repassed Cape Horn in January, with rather
more pleasant weather than before. After a pas-
sage of_li’fty-fivedays, we again anchored in the
port of Rio .l'aneiro_. There were in the port
from 15- to 20 American ve‘ssels,making most dis-
.inal voyages ; the market so glutted with wheat
and flour, that they were actually selling their
cargoes below first cost, and glad to get any tlintg
near it. I ‘ ‘
()n our passage along the coast of llrazilis, we
touched at the -city of Pernatrrbuco--crossed the ,
equinoctial line for thelfourth time, Afiril'lst,' and
on the 2-l'st' inst’. the blue hills of C'olu’mbia once
more reared their lofty stt above the wate-
I now ride safe a -.
native land, and when I takea retrospective view
of all the different countries I have seen in this
and former voyages, my own stands so exalted by
the comparison, that while life lasts I shallcon-
tinue to say to it in the words of a poet—
‘ W/tcrc-’er I go, whatever realms I see, A
Ilfy /tea-rt untra-uttd still shall turn to thee.’
--xzetz--n-—~
NASHVILLE, May 29’.
On 'I'-‘uesday last, re‘a'ch'ed this place in the
stage, lVlaj‘or Coldcn_', son‘ of the Mayor of the
city of New-Yorl't». _ This young gentleman is the
bearer of the Gold Box, and certificate ofthe free-'
(tom of the city, voted by the Corporation to Maj.
General Andrew Jackson?.
The certdicat-c is executeclin an elegant man-
net‘ on parc \‘ent-—‘—l‘l‘<\_s‘ on‘ the right and left
hand corner I‘CP*s§entations of Fame, blazoning
the word ‘ Ncxv-Om,-\;ns,"tlie letters of which-are
encircledby alau rel W‘!czttlt,sl)‘t‘I‘ottn(ie(l? with rays.‘
The \vt)rk-mttnsh1l3_9l ‘he Gold lffox r'.")es honor
to the artist. Its \vc*l§1"‘ f""<l richness at once he-
speak it a Pl'0l3“" '“Pf°3_°““7“l‘e of the tvealili‘ and
liberality or the wealthiest ct!_)?‘\g‘ the union. I1
is finished in thé fret str'1e»%md’°\~a tablet in the
centre of 'the'lid, is engraved the ‘nttjowil-e jn-
scription : ' '
‘ Presented b)’ “"3 Mi‘Y°r’ Alllermcniiiibiiiiiiiini ‘bits-§l0n 04‘ Occupation. »
with the_fr‘ee.dotn of the
high mili-
monalty of the city of New-Y-01‘lis *0 i
em] Andretv Jackson. _.
city, as a testimony of respect for his
services.’ ' , . ,
mrglen. Jackson has recovered’ from a? Violent 3'-
tack of tlteilysentery. .
«"’chm- in my dear ,
PUBLIC ACTS, _
‘General Assembly, May Sessjiotz, 1819..
An Act to provide for the assessment and collect-
ion of Taxes in this state.
vcnfdu That I0 effect an eq.u.al..assessment and
collection of Taxes, the real and perso_nal proper-
ty in this state shall be valued and set in the gen-
eral list as directed in this act. _
§2. Dwelling Houses with the buildingsiand
lots appurtenant thereto, not exceeding two acres
in any case, shall be valued at the rate which each
separate dwelling house and lot with the appur-
tenances thereof is worth in money and with due
regard to the situation, use or income thereof,
whether occupied by theknwner or, leased, and
shall be set in the list of the owner at two per
cent on such value. _
§3. Lands and separate lots‘ (excepting house
lots aforesaid) shall be valued and assessed by the
acre at such coinage rate as each _entire tract or
lot is worth. in money, with reference to any and .
all advantages ofsoil, situationand income ; and
shpll be set in ‘the list at three per cent on such
va no.
their improvements used for manufactories of all
kinds, shall be valued with respect to situation
and present income,. and set in the list at three
per cent onjsuch value. '
§5. Lands and dwelling-houses .uith the ap-
purtenances thereof which have been heretofore
granted or sequestered for the use of schools or
other public or pious uses, and which have been
leased or let for terms of time yet unexpired, at
rents merely nominal, shall be valued and asses-
sed at such rate or proportion as regarding thei
future duration of the lease, the rent now actually
paid or applied to such public uses, bears to the
whole actual value according to the rules and
principles applicable in other causes prescribedl
in this act. ‘ .
§ 6. Horses three years old or more, Asses and
Mules two years old or more, shall be valued and
set in the listat eight per cent on such value; and
each Stallion more than three years old, whether
belonging to a trooper or not, shall be set in the
list at sixty-seven dollars. V
§ 7. Neat cattle three years old or more, shall
be valued and set in the list at" six per cent on
such value. 4
§ 9. All silver plate shall be valued and set in
the list at fifty per‘ cent’ on such value.
. § 9. Stock in any 'l‘urnpike company that neats‘
six per cent, shall be set in the list at six per cent
of the value of sttch stock. ‘ i I I‘
§ 10. Each coach. chariot, phaaton, coachee,
curricle, chaise,’ chair, gig or sulky, shall be valu-
ed and set in the list at 40 per cent on such value ;
every other carriage or waggon drawn by one or
more horse.s, except such as are usually and gen-
duce th_ercof’to market, or for transportation of
goods, wares and merchandize, shall be valued
and set in the list at thirty per cent on sucli{valué’.',
clocks, watches and.time pieces, shall be" valoijetljl
and set in the list at fifty per cent on such value.1_
§ 1 1. The owner or owners of stockin, any_bzi‘n'-lg‘
or insurance tiompatiy in thi_ss'ta‘te, whether suE’li"
owner or owners reside in this state or elsewhere,
and the owner or owners of any stock iniany bank.
or insurance company in any ofthe United States,
such owner oriiowners, residing in this state, shall
be taxed by a valuation on suchstock, which val-
uation shall be set in the list at six per cent on
such’ \alt|e, provided that such stock be not taxed ,
in the state where‘ such bank or insurance com-
pany are situated, and the cashiers of the several
banks, and the secretaries or clerks of the several l
Insurance and Turnpike ‘Companies established
in this state, shall by the twelfth day of Novem-
ber annually,‘ having been previously thereto r_e-
quested, iriforrn by mail or otherwise, the assessor
or assessors" of celery town’ in this state, where
the stock in such‘ bank or company may by law
be liable to be taxed‘, the amount ofsuch stock lia-
ble to be taxed in such town, with the amount of
such stock set to the name of each owner or own-
ers, on the books of such‘ barrk, or insurance or
turnpike company, on the first day of November
annually :' and if any. cashier, secretary or clerk'-
shall neglect or refuse such information, he shall
forfeit and pay to the treasure r ofeach town where
said stccli is liable to be taxed, whose assessor or
assessors shall not be so i'nfotim'ed, the sum of
fifty dollars, to be‘ recovered in an actiorrof debt
in the name of such town_ t're_asurer. The stock
belonging to persons not residing in this state, in
any Bank, Insurance or Turnpike company. shall
be taxed as other similar estate, and-‘ the amount
of all county, town and society taxes an-i*sin"g on
such non-resident’s estate, shall be bythe seve ral’
collectors, paid to the treasurer of this state. A
§ 12. The stock of the United _Sta_tes Bank be-'
longing to residents in this state, all monies on
interest, secured by notes or bonds, on l'.cSp0ll=Si'-
ble persons,Lresident in‘ this state or c'l'sewh_et'e,
except monies loaned to this state, and all monies
on interest secured by mortgage,‘ more than the
owners thereof pay interest for, shall be set in
the list at six percent, andthe stock of the“Uo‘i-
ted‘ States, or of either of the United States, he-
longing to residentsin this state, shall be assess-
ed at its just value, and set in the list at six per-.
cent of sucltvalue. 4
. §.I 3. Atlbt n"e‘ys, Physicians, Surgeons, Traders
of all kinds, Mechanics, Taverners, Brokers and
Distillers, shall be assessed and set in the list at
the discretion of the assessors, according to the’,
value and come of their bus'in'ess_, occupation or
profession, “and the prin’ci‘pl‘es ‘and’ rtJl_es' prescri-
bed in‘ this act: P-rovi‘d'ed-, that Attorneys,- Plvysi;-'
cilyis and M’echa‘nics shall not be t‘a'xed~un'til af-
ter two‘ years‘ from the time of com-‘mencing such
“am:-Cs'fi,oKtrses,'lands or lbts with th’c'appurte-
or ,0 this s{‘;,€6;belbnging to the United States,
Dug,‘ incOrp,,,-.,,‘,}(;o_‘-anycounty, town, city, bor-
~ A . 3 "“*‘-' College" reli ions
.- t’ chool schb; . "-‘Y9 _ 1 3 .
some -V’ S ’ ‘§°C|3Iys oudtstrtct, or cor-
§l E it enacted by the Senate {Ind Hvuac of
Re/ares-czztativcs in General ./Issembly con-
§4. Mills, Stores, Distilleries, buildings with t
erally used on farms, or for transporting the pro- ,,
year.
- ‘ " .’ stitutedfor _ ..
l.p°r.w‘°n’ m » if °l‘ charitable purpo-
»
scs iovthis state, shall be assessed and set in sep-
ztte lists, and cxebmptedi from taxation. ‘ .
§ 15. The hot ."*es,‘lantls or other taxable prop-
erty of mi_nist_ers of the gospel, who statedly min-
ister to any church society, or association of ‘ch ris-
tians, to t'he‘aihount of two thousand five hund-
-red dollars in vallue, shall be in separate lists and
exempted from‘ taxation, during the time of such
ministration.
§ l6. All ma,r.ufacture_s not otherwise assessed
by this act, shall be assessed upon the same prin-
ciples, and set in the list in the same manner as
merchants‘, traders, Sec. are by the thirteenth sec‘-
tion of this act, except woolen andcotton manu-
factories which are"now by law exempt from taxa-
tion, which woolen and cotton manufactories shall
be exempt from taxation as is now by law provi-
ded, until the rising of the General Assembly
which shall set the lst \Vednesday of May A. D.
1821. ' _
§ 17. The polls of all white male persons, from
twenty-one to sixty years of age, shall be set in
the list at forty dollars each. Provided, that the
assessors and board of relief mayabate the polls
of infirm, sick, and disabled persons in their res-
.|)6CIlVe towns, not exceeding one tenth part of
the number of taxable polls. _
§ l8 The polls of ministers of the gospel of
all denominations, during the time of their min-
istry, instructors and students in colleges and in-
CO] porated academies shall be exempted from
taxation ; and the polls of persons on the muster
rolls of the. militia that serve in uniform accord
ing to law, shall be enrolled in the assessment
list, and shall be exempt from taxation.
§ t9. To carry into effect the several provisions
of this act, the select men of each town in this
state shall warn a town meeting, to be held on or
before the second Monday of October of the pres-
cnt year, and in each succeeding year ; at which
meeting, one or more judicious free-holders, not
exceeding five in any case, shall be chosen asses-
sors, whose duty it shall be to receive the lists
of persons containing all their taxable property,
and make the assessments and valuations requi-
red by this act in their respective towns. The as-
sessors, so chosen shall, in the month of October
next, and in October annually thereafter, require
of all persons in their respective towns, to be de-
livered to said ,ass_essors on or before the 30th of
said October, written or printed lists ofall taxa-
ble property belonging to such persons, on the
20th day of August preceding, with the particu-
lat-s of. all property, real and personal, liable by
this act to be assessed and valued, and the asses-
sors shall obtain-such other information by view-
ing the premises as may be deemed expedient
and necessary toamend or add to and fill out said
list, and when the lists are so made, the assessors,
(if more than" one in a town) shall ‘met-.t,'valuc,
and equalize the property liable by this act to be
assessed and valued, and shall make the other as-
sessments by this act required, and arrange such
list in alphabetical order, and lodge .the same
with thetown clerk of such town, by the first day
..of December in ea_ch year ; \‘t.'l‘lOSe‘C_ltlt}§. it shallbe
to exhibit saidlists and valuations‘ to the‘ inspec-
tion of every person liable by" this act to pay» tax-
es, \vl‘rcs1’t-hurttoflequested ‘by him. -I And the
town clerk shall, having previously recorded the.
shine in his ofiicefmake return" of said lists to
the controller, by the first day of March in each
The several towns in this state shall, at
their respective meetings in October annually,
elect a board of relief to consist of not rirore than
five judicious freeholders, who shall‘ meet on or
before the first Monday of January in each year,
having given ten days previous notice of the time
and place ofsnch meeting, by posting on the pub-
lic sign posts, and shall bear and determine all
appeals to them made, from the doings of the as-
sessors, and equalize and adjust the valuations,
according to the principles of this act, and said
board of relief and town. assessors shall constitute
the board to make the abatemeuts on pollsas
allowed in the proviso to the l7ll‘t section of this
act. . I
§20. The taxable. ‘estate of married women
shall be set in the -list of their husbands, and all
-real. estate shall be set to the list of the owner or
possessor, and shall at all times be and remain
liable for the payment of taxes levied thereon,
with the costs of collection until the same be paid.
All personal estate in the hands of trustees, shall
be set in the list in the town were-such trustee
lives. A V V
Ԥ 21. The assessment list in each town, _as the
same shall ‘annually be made and corrected ac-
cording, to the provisions of this act, shall be the
rule v for the several counties, towns, societies,
school and highway districts, to apportion ' the
several taxes to individuals livi-ng'within such
districts liable to pay taxes in such‘ corporations.
§t_.22. The severaltowns shall be Jhol-den to pay
-the; full amount of the taxes apportionedto them
and levied by the state, into the state treasury by
their collectors ; Provided, however, that there
shall be allowed to the several towns an abate-
meat of one tenth part ofthe taxes of said towns
respectively, which tenth part the civil authority
and select-men of the respective towns, are here-
by authorized to apply for the relief of the indi-
igér‘-t°tl£ or unfortunate in the abatement of their par-
ticular rates. in whole or in part, in such way and
manner as they shall judge most propel‘: _l\1S¥"-mil
reasonable. I
J. §23e. If any town‘ in this‘ state shall l‘'ef\1S8 01'
neglect to appoint an assessor, or assvessors, ac-
cording to the provisiorr of this act, atltl catlse
them to be duly sworn, such’ town so neglecting
or-refusing, shall forfeit and pay the sum of hi-
teen ,l\und,red doll-arsfor the use of. the Treasury
"of this State.’ ' And if any person chosento the
ofiice of assessor, and having accepted the same,
shall afterwards refuseto be sworn or perform the’
duties of said office, he‘ shall forfeit and payito
the tovmtreasuary, in which he lives, the sum of
thirty dollars. ‘ ’
§‘ 231.. If any person-, liable by this act to pay
taxes, shall give or send to any assessor a written
list, and therein omit taxable property, ‘or under-
rate the quanti'ty or kind, with-intent to avoid pay-
ing a-due proportion of taxes, it shall’ in such ca-
A near Three -Rivers.
‘act repealed, to in'qu.ir_einto‘tbe state of the Poor».
.ince, and have fa copftmission sent liomegthay. the ,
fwhcle might‘ be’.fait°ty and openly sue-sleet:-;" «
. Marqui's of Lansdown, in which he censured gov-
‘ l~lospital.;' butcn his way he sprang from the lit-
ses, be thoduty of the assessors to add suci, pg‘-‘org;
erty to the list of the person so offending, at three
fold the rate per cent. or amount that such taxa-
ble_property_is rated in this act: and such per. .’
sons as neglect or refuse to give or send to the ‘ K
3358530”: written lists of their taxable property,
shall be rated by the assessors (at their discretion)
ixpsucli ‘amount and value of taxable pmpeny as
said assessors shall deem just and lawful,‘ from
the best evtdencem the power of said assessors
to obtain. . . _ ' -
§‘25. Theitaxable property of non-residents
shall be arranged in separate assesstnéut lists
and valued by the assessors, from the best infor:
mation to be obtained with or withoutthe written
lists of the owners. . ;. - ~
§ 26.. Each assessor or member. of'the board
of relief shall for every whole day he may be em-
ployed in the duties of his office, receivethe sum
of one dollar and twenty-five cents and a proper.
tional part of such sum fpr every part of a day
thus employed. ~- I ~
§27. Each assessor or member of the board of
relief, before they enter on the duties of their re-
spective ofiices,'shall take the following oath be-
fore some proper officer. You swear that you
will truly, faithfully and impartially discharjge the
trust reposed in you according to law.-—-Sohelp
you God.- ._ V
§ 28 This act shall take effect from axsd~st't.,,-
the rising of~this Assembly, and the -several acts
and laws of this state, for the appointment of list.
ers, and direction in their office and duty are'here-_-
by repealed. Provided nevet'tlteless, that all tax-
cs shall and must be levied and collected on the
list of 1818, as heretofore practiceduntil the ri-
sing of the General Assembly in Maynext.
General ./Issembly, May Sass-z'o1z, ./I. D. 18 l 9_',
DAVID PLANT, S/zcakelfi
of the House of Rc/zrésentativicligl
JONATHAN INGERSOLL,
President of the Senate. '
Approved June 5, l8l9. , ' .
» OLIVER ‘WOL‘COT,'l‘.
..._.....j:-‘.',Z-§~B~2i2-M? M-.".__
MONTREAL, ‘June 5.
A terrible hurricane arose some days since, and-
it is said a raft has been sunk on Lake St. Pete:
According to the report 40
persons have perished ; the remainder were sa-
ved by a brig. ' ,
June 9.——The Parliar_nentof Upper Canada was
to meet at York on the 7th inst. for the actual
dispatch of public business; Mr. Robert Gour-
lay, of whom we have heard nothing for some
time past,’ on this occasion, began to bcstir him-
self; from the place of his confinement, hehas
written a long, address, dated the 24th of I_tigy7"
last, to the resident landowners of Upper Canpdii,
urging them to meet in. their several. towfrishiips,
and instruct by letter their respective‘ represg:nta-
tives in Parliament to make it their first ceionsid-u
eration, at the ensuing’ session, " after-the ibliun‘-1
ous resolutions sent home totlteioot ofthe throne.
was erased fromthcir Journals, andftlte gagging
the British Parliztorent,’ Thus it ap'pea'rs that. -
the tone of this extraordinary man is’ not in I the ’
‘least changed, and that hols" de'ter‘mincd‘ toistancl
in the attitude he has chosen. ’
Loxnox, May :3.
ll is stated to us by a private friend just re-
turned from Paris, that the Emperor of Russia
and King of I’rt|ssia have intimated to the King of
Sweden, that he ottglzt to quit Z/It‘: S7v(‘(li§'.’t_(/r’r07Il',i;
the Emperor having at one time offei'e(l‘__l‘.}tn‘ iii"
lieu thereof, a.‘gove_r'nment,. and six_"tttillio‘hs of‘
revenue. It is affirmed that llernadotte has acted
with.a degree of intemperance towards the King
of Prussia, and that the Emperor has at last re-
turned him several letters unopened. The min-
istry at Paris, it is stated, has sent Gen. I-lolct to
Russia, to intercedefor the .king.of Sweden.
Housn or Loans--May II.
The Marquis of Lansdown moved for a copy
of all the communications between the British
and American Governments, on the subject of
the execution .0f1Yrbfth‘not and A rnbrister.' Lord
Ilathurst answered that there were no documents
on the subject ; and after a short reply front the
ernment for not having prevented the cession of
the 1-‘lori’das to the United States. and some ob‘-
servations from Lord Liverpool, the motion. was
negzttived without a division. I
Mannlich, of Classel, who has lately invefnted R ,
bul.’rt-{zrozy‘'fclt, has soldthe s‘e‘c'ret of his‘inven~
(‘ion to the King of Pr'ussia for $20,000. H V j _
AI Spanish’ fleet has arrived at Cadiz from Ha- '
vana-, with eight millions of dollars, and a great
amount of merchandize. . e ,
Extract qfa letter, dated SI. T llamas, Jllay 29.
‘.MotuLLo, by the last accounts, was in Cala- :
boza, but daily expected at Carracczts. This un-_
fortunate city‘ has an-ain been visited by an earth-
quake—ii threw own a number of hou-scs, and.-
some few lives were lost.’ '
.....-an-"-Z2--DD.-'--‘-
Rtci-IMOND, June l2.
Yesterday as a negro dray man was driving his
dray at Rocketts, he was very near running over .
the child of an Irish Grocer, who saw an,d_-was
irritated by the danger of the child. Impelled
by his passion, he sallied out with an axe, broke
the skull and several ribs of the unfortunate dray-
man, who died upon the spot. The unhappy
man was immediately arrested, and is now in jail-
to answer tothe laws. ‘
M-— ,'
‘Real Trageo’y.—-l‘¢Ir. Homer, from the Liver-
pool 'I‘heatre, who first made his appearance at
the New-York Theatre about a week since, matlc .
his exit the next day by cutting his throat.
A street pauper in New-York recently feigned
himself dying, in order to‘ excite sympathy. Ma-
ny_ benevolent persons placed money inhis pock-
ets, and procured him an easy conveyance tothe
tor and ran off. He has since been apprehended.
Norwalk Chronicler