who, with his family, removed to the new State, assured that, in that land of exuberant fertility, he could not fail to provide amply for all his wants. Regardless of the fatigue attending every movement which they made, they pushed through an unexplored region of dark and tangled forest, guiding themselves by the sun alone, and reposing at night on the bare ground. Numberless streams they had to cross on rafts, with their wives and children, their cattle, and their luggage, often drifting to considerable distances before they could effect a landing on the opposite shore. Their cattle would often stray amid the rich pasturage of these shores, and occasion a delay of several days. To these troubles add the constantly impending danger of being murdered, while asleep in their encampment, by the prowling and ruthless Indians, while they had before them a distance of hundreds of miles to be traversed, before they could reach certain places of rendezvous called Stations. To encounter difficulties like these must have required energies of no ordinary kind; and the reward which these veteran settlers enjoy was doubtless well merited.

"Some removed from the Atlantic shores to those of the Ohio in more comfort and security. They had their waggons, their negroes, and their families. Their way was cut through the woods by their own axemen, the day before their advance, and when night overtook them, the hunters attached to the party came to the place pitched upon for encamping, loaded with the dainties of which the forest yielded an abundant supply, the blazing light of a huge fire guiding their steps as they approached, and the sounds of merriment that saluted their ears, assuring them that all was well. The flesh of the buffalo,.

the bear, and the deer, soon hung in large and delicious steaks in front of the embers. The cakes already prepared were deposited in their proper places, and, under the rich drippings of the juicy roasts, were quickly baked. The waggons contained the bedding; and whilst the horses which had drawn them were turned loose to feed on the luxuriant undergrowth of the woods, some perhaps hoppled, but the greater number merely with a light bell hung to their neck, to guide their owners in the morning to the spot where they might have rambled, the party were enjoying themselves after the fatigues of the day.

"In anticipation all is pleasure; and these migrating bands feasted in joyous sociality, unapprehensive of any greater difficulties than those to be encountered in forcing their way through the pathless woods to the land of abundance; and although it took months to accomplish the journey, and a skirmish now and then took place between them and the Indians, who sometimes crept unperceived into their very camp, still did the Virginians cheerfully proceed towards the western horizon, until the various groups all reached the Ohio, when, struck with the beauty of that magnificent stream, they at once commenced the task of clearing land, for the purpose of establishing a permanent residence.

"Others, perhaps encumbered with too much luggage, preferred descending the stream. They prepared arks, pierced with port-holes, and glided on the gentle current, more annoyed, however, than those who marched by land, by the attacks of the Indians, who watched their motions. Many travellers have described these boats, formerly called arks, but now named flat-boats. But have they told you, kind reader, that, in those times, a boat thirty or forty feet in length, by ten or twelve in breadth, was considered a stupendous fabric; that this boat contained men, women, and children, huddled together, with horses, cattle, hogs, and poultry, for their companions, while the remaining portion was crammed with vegetables and packages of seeds? The roof or deck of the boat was not unlike a farm-yard, being covered with hay, ploughs, carts, waggons, and various agricultural implements, together with numerous others, among which the spinning-wheels of the matrons were conspicuous. Even the sides of the floating mass were loaded with the wheels of the different vehicles, which themselves lay on the roof. Have they told you that these boats contained the little all of each family of venturous emigrants, who, fearful of being discovered by the Indians under night, moved in darkness, groping their way from one part to another of these floating habitations, denying themselves the comfort of fire or light, lest the foe that watched them from the shore should rush upon them and destroy them? Have they told you that this boat was used, after the tedious voyage was ended, as the first dwelling of these new settlers? No, kind reader, such things have not

been related to you before. The travellers who have visited our country have had other objects in view.

"I shall not describe the many massacres which took place among the different parties of White and Red men, as the former moved down the Ohio, because I have never been very fond of battles, and, indeed, have always wished that the world were more peaceably inclined than it is; and shall merely add, that, in one way or other, Kentucky was wrested from the original owners of the soil."

The ferocious Boon brandished his tomahawk, the Old Virginians plied their rifles, the owners of the soil gradually disappeared, the Yankees triumphed and raised their shouts of exultation, each on what he called his own dunghil, while the discomfited and disconsolate Indian retreated into the gloomy forests of the western territories that stretch into the unexplored regions of the Rocky Mountains.

These are specimens of Audubon's Ornithological Biography, the perusal of which it is not now necessary for us to recommend.

FINANCIAL REFORM-THE BUDGET.

1. SIR HENRY PARNELL on Financial Reform. Third Edition. 1831.

2. Speech by C. POULETT THOMSON, Esq. on moving a Select Committee of the House of Commons, to inquire into the State of Taxation of the United Kingdom. 1830.

THE public has of late heard much on the subject of a reform in our system of taxation. Books and pamphlets have been written, and speeches both in and out of Parliament have been made, with the design of showing the great advantages which would accrue to the industry of the country from a complete revision of our fiscal code. We have before had occasion to advert incidentally to this subject, and we have never hesitated to express our want of faith in the soundness of many of those doctrines so dogmatically put forth by the advocates of what is called Financial Reform. We have always inculcated the great danger to be apprehended from rash or inconsiderate expe

rimenting in this department of legislation, operating so powerfully as it does on the private fortunes of individuals, and the general industry of the country. Holding taxation to be an evil, we have always regarded the remission of such burdens with pleasure; but we have ever deprecated any sudden shifting of them from one class of the community to another, with a fanciful' hope of affording relief to the general industry of the country.

But since there now seems to be a desire to give us the practical benefits of Financial Reform, and since those who have hitherto been its most strenuous advocates have now, from their official situations, the means of carrying their designs into effect, it becomes expedient, as well as interesting, to examine more minutely the views of these financiers. The announcement of the recent financial plans, has done much to stagger the faith of the country; but as all know the great inclination of projectors, to have their schemes put to the test, at whatever cost to others, we dare hardly flatter ourselves that the late attempt will be the last of the kind. It is a happy circumstance for the country, however, that these projects have in the mean time experienced the fate which they merit. This allows the country, and ministers themselves, time to deliberate, and seriously to review the new principles, by which it is proposed to regulate the financial system of the nation. The study of every minister of finance, who deserves the name, should be to give security to the employment of the trading capital of the country, and thus by preserving mutual confidence, to uphold the basis on which the wealth and commercial greatness of the nation depend. Is the modern system of financial reform in accordance with this object? We greatly question it. To us it seems to be nothing more than the taking off of a good tax for the purpose of putting on a bad one. We have frequently had occasion to point out the powerful influence which a long and continued given system of taxation exerts upon the industry of the nation; how the imposition of a new tax checks the consumption of some given article of growth or manufacture, and so enibarrasses large invested capitals;-how even the more grateful operation of remitting one, by stimulating production, and giving an overimpetus to capital to flow into particular channels, creates

confusion and discredit. When a new tax is to be imposed, the country must submit to it as an evil, from necessity ;and, when a tax is to be remitted, seeing that it is a boon, it will be thankfully received, and any inconvenience arising from it is more than counterbalanced by the general good, which it produces. But what are we to think when we are to have the double operation of levying a new impost, and remitting an old one-thus producing a double chance of confusion, and without any diminution whatever in the burdens of the people-with no other object than that of satisfying a theoretical desire of change? It surely behoves those having such powers to exercise them cautiously, and to be well assured of the soundness of their doctrines before trifling with the fortunes of individuals, and the most important interests of the country. The payment of taxes, direct and indirect, is the act of the people contributing a part of their private revenues to make a public revenue for the uses of the state. The means of accomplishing this object have been very different in different countries, according to the circumstances under which those countries have from time to time been placed. Of all taxes those on commodities have been universally admitted to be the most unexceptionable, and where the circumstances and police of a country admit of their being properly imposed, it is impossible to conceive a better and more effectual mode of raising a revenue. The payment of such taxes is rendered more agreeable to the payers by each thus contributing, as it were, insensibly, in the price of the commodity, towards the support of the state, and in such proportions, and at such times, as are most convenient to himself. As many of these taxes, too, are upon articles more of luxury than of actual necessity, the contributions thus made may in some degree be regarded as voluntary. It is true that where a great revenue must be raised, taxes on luxuries alone have never been found sufficient to answer the purpose. The commodities taxed must also be of general use, and those are most productive which, though really luxuries, are yet in such general demand as to approach somewhat to the nature of necessaries. Thus our most productive taxes have generally been those on articles such as malt, spirits, tobacco, sugar, and

the like.

VOL. III. NO. XIII.

K