The military expenditure of the state, on account of the late war, was, in 1812, 32,700 dollars; 1813, 92,720 dollars; 1814, 470,000 dollars.

Finances.-The mode of assessment is as follows: "Every third year, at the general election in October, the people choose assessors, who, after having ascertained the value in ready money of all taxable property, return the names of two respectable citizens, freeholders of the district, to the county commissioners, by whom one is appointed collector. This officer informs the citizens of the rate of assessment, and day of appeal before the commissioners, after which the money is collected and paid into the hands of the city or county treasurer, appointed every three years by the county commissioners, whose compensation is about one and a quarter per cent, on all monies received. The following are taxable articles; lands, houses, mills, manufactories, ground rents, negro and mulatto slaves, cattle above four years old, cffices of profit, trades and occupations, tavern licences, free adults who follow no occupation. No tax can exceed one per cent. of the value of the property; and that for a single freeman, or particular occupation, is limited to the annual sum of ten dollars. †

*

* Ministers of the gospel and schoolmasters are excepted.

The provincial revenue was derived from the interest of their paper currency, let out by the loan office on land security, amounting to 5000 pounds a-year; and, 2dly, From an excise on wine and rum, sold in public houses; the former at thirty shillings a pipe, the latter fourpence a gallon, amounting to about 3000 pounds

The total receipts of 1813 amounted to 492,908 dollars, the total expenditure to 336,186 dollars. The

capital of the state was found to be 6,508,748 dollars,

The following is from the report of the auditor-general of 1815.

Receipts.-Summary statement of the receipts at the state treasury, for the year commencing on the 1st day of December 1814, and ending with the 30th day of November 1815.

Loans in pursuance of the provisions of the act of

February 1814,

Dividends on bank stock, &c.

Dlls. cts.

100 000 0

313,033 90

Fees of the office of secretary of the commonwealth,

1,301 19

759 82

Miscellaneous receipts,

1,470 42

701,344 67

To which add the balance in the treasury, 1st De

cember 1814,

36,167 5

Dollars, 737,511 72

Expenditure.-Summary statement of the payments at the state treasury for the year commencing on the 1st of December 1814, and ending with the 30th day of November 1815:

Expences of government,

Of the monies borrowed under the provisions of the

act of February 1814, amount of return, with interest thereon,

Improvements,

Expences consequent on the late war,

Military expences,

Pensions,

Interest of 300,000 borrowed in pursuance of the

act of 11th March 1815,

Miscellaneous,

4,873 40

660,735 32

To which add the balance in the treasury, 1st December 1815,

76,776 40

Price of Provisions.-At Philadelphia, and on the eastern side of the mountains, the price of provisions is near double of that on the western side. In the latter, the value of different commodities, in 1817, was as follows: Wheat from 1 dollar to 1dl. 29c.

per bushel; rye from 75c. to 1dl.; corn 75c.; oats 37 c.; beef 5c.; pork from 6dl. to 7dl. per cwt.; salt from 6dl. 50c. to 7dl. 50c. per barrel of 250lbs. net. In some of the counties,--Armstrong, Westmoreland, Alleghany, Washington, Greene, and Fayette the prices were even lower: wheat 60c.; rye 30c.; maise 33c.; buckwheat 30c.; potatoes 20c.; beef 3c.; pork and mutton 4c.; butter 6c.; eggs 4c. per dozen; a turkey 33c.; a hen 6c.

Price of Labour.--Monthly and day labourers have from 60c. to 70c. per day, with food: the wages of a labouring man per year, with food and lodging, is 140dl.; the wages of mechanics per day, with food, 1dl. 50c.; a woman servant in the country, with food, 40c.; a journeyman bricklayer 2dl.; a printer 1dl. 50c.

Price of Living in a farmer's house, boarding, lodging, and washing, 2d1. per week. It is well ascertained that a family may be comfortably supported each, per day, for 20c.; and even for 16c. in some counties,--Lancaster, Bucks, Lebanon, and Dauphin. On the western side of the mountains a resident has assured me, that a family may be supported at the rate of 10c. each, A gentleman who lived many years at Carlisle, in reply to my inquiry on this subject, observed, that before the year 1812, the average expence of a family for living was a dollar per week; and all other expences amounted to nearly the same sum.