The Writings of Thomas Jefferson, Vol. 6 (of 9)

(A Note communicated to the Editor.)

Our author's classification of taxes being taken from those practised in France, will scarcely be intelligible to an American reader, to whom the nature as well as names of some of them must be unknown. The taxes with which we are familiar, class themselves readily according to the basis on which they rest. 1. Capital. 2. Income. 3. Consumption. These may be considered as commensurate; Consumption being generally equal to Income, and Income the annual profit of Capital. A government may select either of these bases for the establishment of its system of taxation, and so frame it as to reach the faculties of every member of the society, and to draw from him his equal proportion of the public contributions; and, if this be correctly obtained, it is the perfection of the function of taxation. But when once a government has assumed its basis, to select and tax special articles from either of the other classes, is double taxation. For example, if the system be established on the basis of Income, and his just proportion on that scale has been already drawn from every one, to step into the field of Consumption, and tax special articles in that, as broadcloth or homespun, wine or whiskey, a coach or a wagon, is doubly taxing the same article. For that portion of Income with which these articles are purchased, having already paid its tax as Income, to pay another tax on the thing it purchased, is paying twice for the same thing, it is an aggrievance on the citizens who use these articles in exoneration of those who do not, contrary to the most sacred of the duties of a government, to do equal and impartial justice to all its citizens.

How far it may be the interest and the duty of all to submit to this sacrifice on other grounds, for instance, to pay for a time an impost on the importation of certain articles, in order to encourage their manufacture at home, or an excise on others injurious to the morals or health of the citizens, will depend on a series of considerations of another order, and beyond the proper limits of this note. The reader, in deciding which basis of taxation is most eligible for the local circumstances of his country, will, of course, avail himself of the weighty observations of our author.

To this a single observation shall yet be added. Whether property alone, and the whole of what each citizen possesses, shall be subject to contribution, or only its surplus after satisfying his first wants, or whether the faculties of body and mind shall contribute also from their annual earnings, is a question to be decided. But, when decided, and the principle settled, it is to be equally and fairly applied to all. To take from one, because it is thought that his own industry and that of his fathers has acquired too much, in order to spare to others, who, or whose fathers have not exercised equal industry and skill, is to violate arbitrarily the first principle of association, "the guarantee to every one of a free exercise of his industry, and the fruits acquired by it." If the overgrown wealth of an individual be deemed dangerous to the State, the best corrective is the law of equal inheritance to all in equal degree; and the better, as this enforces a law of nature, while extra-taxation violates it.

TO JOHN ADAMS

Monticello, April 8, 1816.

Dear Sir,—I have to acknowledge your two favors of February the 16th and March the 2d, and to join sincerely in the sentiment of Mrs. Adams, and regret that distance separates us so widely. An hour of conversation would be worth a volume of letters. But we must take things as they come.

You ask, if I would agree to live my seventy or rather seventy-three years over again? To which I say, yea. I think with you, that it is a good world on the whole; that it has been framed on a principle of benevolence, and more pleasure than pain dealt out to us. There are, indeed, (who might say nay) gloomy and hypochondriac minds, inhabitants of diseased bodies, disgusted with the present, and despairing of the future; always counting that the worst will happen, because it may happen. To these I say, how much pain have cost us the evils which have never happened! My temperament is sanguine. I steer my bark with Hope in the head, leaving Fear astern. My hopes, indeed, sometimes fail; but not oftener than the forebodings of the gloomy. There are, I acknowledge, even in the happiest life, some terrible convulsions, heavy set-offs against the opposite page of the account. I have often wondered for what good end the sensations of grief could be intended. All our other passions, within proper bounds, have an useful object. And the perfection of the moral character is, not in a stoical apathy, so hypocritically vaunted, and so untruly too, because impossible, but in a just equilibrium of all the passions. I wish the pathologists then would tell us what is the use of grief in the economy, and of what good it is the cause, proximate or remote.

Did I know Baron Grimm while at Paris? Yes, most intimately. He was the pleasantest and most conversable member of the diplomatic corps while I was there; a man of good fancy, acuteness, irony, cunning and egoism. No heart, not much of any science, yet enough of every one to speak its language; his forte was Belles-lettres, painting and sculpture. In these he was the oracle of society, and as such, was the Empress Catharine's private correspondent and factor, in all things not diplomatic. It was through him I got her permission for poor Ledyard to go to Kamschatka, and cross over thence to the western coast of America, in order to penetrate across our continent in the opposite direction to that afterwards adopted for Lewis and Clarke; which permission she withdrew after he had got within two hundred miles of Kamschatka, had him seized, brought back, and set down in Poland. Although I never heard Grimm express the opinion directly, yet I always supposed him to be of the school of Diderot, D'Alembert, D'Holbach; the first of whom committed his system of atheism to writing in "Le bon sens," and the last in his "Systeme de la Nature." It was a numerous school in the Catholic countries, while the infidelity of the Protestant took generally the form of theism. The former always insisted that it was a mere question of definition between them, the hypostasis of which, on both sides, was "Nature," or "the Universe;" that both agreed in the order of the existing system, but the one supposed it from eternity, the other as having begun in time. And when the atheist descanted on the unceasing motion and circulation of matter through the animal, vegetable and mineral kingdoms, never resting, never annihilated, always changing form, and under all forms gifted with the power of reproduction; the theist pointing "to the heavens above, and to the earth beneath, and to the waters under the earth," asked, if these did not proclaim a first cause, possessing intelligence and power; power in the production, and intelligence in the design and constant preservation of the system; urged the palpable existence of final causes; that the eye was made to see, and the ear to hear, and not that we see because we have eyes, and hear because we have ears; an answer obvious to the senses, as that of walking across the room, was to the philosopher demonstrating the non-existence of motion. It was in D'Holbach's conventicles that Rousseau imagined all the machinations against him were contrived; and he left, in his Confessions, the most biting anecdotes of Grimm. These appeared after I left France; but I have heard that poor Grimm was so much afflicted by them, that he kept his bed several weeks. I have never seen the Memoirs of Grimm. Their volume has kept them out of our market.

I have lately been amusing myself with Levi's book, in answer to Dr. Priestley. It is a curious and tough work. His style is inelegant and incorrect, harsh and petulant to his adversary, and his reasoning flimsy enough. Some of his doctrines were new to me, particularly that of his two resurrections; the first, a particular one of all the dead, in body as well as soul, who are to live over again, the Jews in a state of perfect obedience to God, the other nations in a state of corporeal punishment for the sufferings they have inflicted on the Jews. And he explains this resurrection of the bodies to be only of the original stamen of Leibnitz, or the human calus in semine masculino, considering that as a mathematical point, insusceptible of separation or division. The second resurrection, a general one of souls and bodies, eternally to enjoy divine glory in the presence of the Supreme Being. He alleges that the Jews alone preserve the doctrine of the unity of God. Yet their God would be deemed a very indifferent man with us; and it was to correct their anamorphosis of the Deity, that Jesus preached, as well as to establish the doctrine of a future state. However, Levi insists, that that was taught in the Old Testament, and even by Moses himself and the prophets. He agrees that an annointed prince was prophesied and promised; but denies that the character and history of Jesus had any analogy with that of the person promised. He must be fearfully embarrassing to the Hierophants of fabricated Christianity; because it is their own armor in which he clothes himself for the attack. For example, he takes passages of scripture from their context, (which would give them a very different meaning,) strings them together, and makes them point towards what object he pleases; he interprets them figuratively, typically, analogically, hyperbolically; he calls in the aid of emendation, transposition, ellipse, metonymy, and every other figure of rhetoric; the name of one man is taken for another, one place for another, days and weeks for months and years; and finally, he avails himself all his advantage over his adversaries by his superior knowledge of the Hebrew, speaking in the very language of the divine communication, while they can only fumble on with conflicting and disputed translations. Such is this war of giants. And how can such pigmies as you and I decide between them? For myself, I confess that my head is not formed tantas componere lites. And as you began yours of March the 2d, with a declaration that you were about to write me the most frivolous letter I had ever read, so I will close mine by saying, I have written you a full match for it, and by adding my affectionate respects to Mrs. Adams, and the assurance of my constant attachment and consideration for yourself.

TO GOVERNOR NICHOLAS

Poplar Forest, April 19, 1816.

Dear Sir,—In my letter of the 2d instant, I stated, according to your request, what occurred to me on the subjects of Defence and Education; and I will now proceed to do the same on the remaining subject of yours of March 22d, the construction of a general map of the State. For this the legislature directs there shall be,

I. A topographical survey of each county.

II. A general survey of the outlines of the State, and its leading features of rivers and mountains.

III. An astronomical survey for the correction and collection of the others, and

IV. A mineralogical survey.

I. Although the topographical survey of each county is referred to its court in the first instance, yet such a control is given to the Executive as places it effectively under his direction; that this control must be freely and generally exercised, I have no doubt. Nobody expects that the justices of the peace in every county are so familiar with the astronomical and geometrical principles to be employed in the execution of this work, as to be competent to decide what candidate possesses them in the highest degree, or in any degree; and indeed I think it would be reasonable, considering how much the other affairs of the State must engross of the time of the Governor and Council, for them to make it a pre-requisite for every candidate to undergo an examination by the mathematical professor of William and Mary College, or some other professional character, and to ask for a special and confidential report of the grade of qualification of each candidate examined. If one, completely qualified, can be found for every half dozen counties, it will be as much, perhaps, as can be expected.

Their office will be to survey the Rivers, Roads, and Mountains.

1. A proper division of the surveys of the Rivers between them and the general surveyor, might be to ascribe to the latter so much as is navigable, and to the former the parts not navigable, but yet sufficient for working machinery, which the law requires. On these they should note confluences, other natural and remarkable objects, towns, mills or other machines, ferries, bridges, crossings of roads, passages through mountains, mines, quarries, &c.

2. In surveying the Roads, the same objects should be noted, and every permanent stream crossing them, and these streams should be laid down according to the best information they can obtain, to their confluence with the main stream.

3. The Mountains, others than those ascribed to the general surveyor, should be laid down by their names and bases, which last will be generally designated by the circumscription of water courses and roads on both sides, without a special survey around them. Their gaps are also required to be noted.

4. On the Boundaries, the same objects should be noted. Where a boundary falls within the operations of the general surveyor, its survey by them should be dispensed with, and where it is common to two counties, it might be ascribed wholly to one, or divided between the surveyors respectively. All these surveys should be delineated on the same scale, which the law directs, I believe, (for I have omitted to bring the copy of it with me to this place,) if it has not fixed the scale. I think about half an inch to the mile would be a convenient one, because it would generally bring the map of a county within the compass of a sheet of paper. And here I would suggest what would be a great desideratum for the public, to wit, that a single sheet map of each county separately, on a scale of half an inch to the mile, be engraved and struck off. There are few housekeepers who would not wish to possess a map of their own county, many would purchase those of their circumjacent counties, and many would take one of every county, and form them into an atlas, so that I question if as many copies of each particular map would not be sold as of the general one. But these should not be made until they receive the astronomical corrections, without which they can never be brought together and joined into larger maps, at the will of the purchaser.

Their instrument should be a Circumferentor, with cross spirit levels on its face, a graduated rim, and a double index, the one fixed, the other movable, with a nonius on it. The needle should never be depended on for an angle.

II. The General Survey divides itself into two distinct operations; the one on the tide waters, the other above them.

On the tide waters the State will have little to do. Some time before the war, Congress authorized the Executive to have an accurate survey made of the whole sea-coast of the United States, comprehending, as well as I remember, the principal bays and harbors. A Mr. Hassler, a mathematician of the first order from Geneva, was engaged in the execution, and was sent to England to procure proper instruments. He has lately returned with such a set as never before crossed the Atlantic, and is scarcely possessed by any nation on the continent of Europe. We shall be furnished, then, by the General Government, with a better survey than we can make, of our sea-coast, Chesapeake Bay, probably the Potomac, to the Navy Yard at Washington, and possibly of James' River to Norfolk, and York River to Yorktown. I am not, however, able to say that these, or what other, are the precise limits of their intentions. The Secretary of the Treasury would probably inform us. Above these limits, whatever they are, the surveys and soundings will belong to the present undertaking of the State; and if Mr. Hassler has time, before he commences his general work, to execute this for us, with the use of the instruments of the United States, it is impossible we can put it into any train of execution equally good; and any compensation he may require, will be less than it would cost to purchase instruments of our own, and have the work imperfectly done by a less able hand. If we are to do it ourselves, I acknowledge myself too little familiar with the methods of surveying a coast and taking soundings, to offer anything on the subject approved by practice. I will pass on, therefore, to the general survey of the Rivers above the tide waters, the Mountains, and the external Boundaries.

I. Rivers.—I have already proposed that the general survey shall comprehend these from the tide waters as far as they are navigable only, and here we shall find one-half of the work already done, and as ably as we may expect to do it. In the great controversy between the Lords Baltimore and Fairfax, between whose territories the Potomac, from its mouth to its source, was the chartered boundary, the question was which branch, from Harper's ferry upwards, was to be considered as the Potomac? Two able mathematicians, therefore, were brought over from England at the expense of the parties, and under the sanction of the sentence pronounced between them, to survey the two branches, and ascertain which was to be considered as the main stream. Lord Fairfax took advantage of their being here to get a correct survey by them of his whole territory, which was bounded by the Potomac, the Rappahanoc, as was believed, in the most accurate manner. Their survey was doubtless filed and recorded in Lord Fairfax's office, and I presume it still exists among his land papers. He furnished a copy of that survey to Colonel Fry and my father, who entered it, on a reduced scale, into their map, as far as latitudes and admeasurements accurately horizontal could produce exactness. I expect this survey is to be relied on. But it is lawful to doubt whether its longitudes may not need verification; because at that day the corrections had not been made in the lunar tables, which have since introduced the method of ascertaining the longitude by the lunar distances; and that by Jupiter's satellites was impracticable in ambulatory survey. The most we can count on is, that they may have employed some sufficient means to ascertain the longitude of the first source of the Potomac, the meridian of which was to be Lord Baltimore's boundary. The longitudes, therefore, should be verified and corrected, if necessary, and this will belong to the Astronomical survey.

The other rivers only, then, from their tide waters up as far as navigable, remain for this operator, and on them the same objects should be noted as proposed in the county surveys; and, in addition, their breadth at remarkable parts, such as the confluence of other streams, falls, and ferries, the soundings of their main channels, bars, rapids, and principal sluices through their falls, their current at various places, and, if it can be done without more cost than advantage, their fall between certain stations.

II. Mountains.—I suppose the law contemplates, in the general survey, only the principal continued ridges, and such insulated mountains as being correctly ascertained in their position, and visible from many and distant places, may, by their bearings, be useful correctives for all the surveys, and especially for those of the counties. Of the continued ridges, the Alleghany, North Mountain, and Blue Ridge, are principal; ridges of partial lengths may be left to designation in the county surveys. Of insulated mountains, there are the Peaks of Otter, in Bedford, which I believe may be seen from about twenty counties; Willis' Mountains, in Buckingham, which from their detached situation, and so far below all other mountains, may be seen over a great space of country; Peters' Mountain, in Albemarle, which, from its eminence above all others of the south-west ridge, may be seen to a great distance, probably to Willis' Mountain, and with that and the Peaks of Otter, furnishes a very extensive triangle; and doubtless there are many unknown to me, which, being truly located, offer valuable indications and correctives for the county surveys. For example, the sharp peak of Otter being precisely fixed in position by its longitude and latitude, a simple observation of latitude taken at any place from which that peak is visible, and an observation of the angle it makes with the meridian of the place, furnish a right-angled spherical triangle, of which the portion of meridian intercepted between the latitudes of the place and peak, will be on one side. With this and the given angles, the other side, constituting the difference of longitude, may be calculated, and thus by a correct position of these commanding points, that of every place from which any one of them is visible, may, by observations of latitude and bearing, be ascertained in longitude also. If two such objects be visible from the same place, it will afford, by another triangle, a double correction.

The gaps in the continued ridges, ascribed to the general surveyor, are required by the law to be noted; and so also are their heights. This must certainly be understood with some limitation, as the height of every knob in these ridges could never be desired. Probably the law contemplated only the eminent mountains in each ridge, such as would be conspicuous objects of observation to the country at great distances, and would offer the same advantages as the insulated mountains. Such eminences in the Blue Ridge will be more extensively useful than those of the more western ridges. The height of gaps also, over which roads pass, were probably in view.

But how are these heights to be taken, and from what base? I suppose from the plain on which they stand. But it is difficult to ascertain the precise horizontal line of that plain, or to say where the ascent above the general face of the country begins. Where there is a river or other considerable stream, or extensive meadow plains near the foot of a mountain, which is much the case in the valleys dividing the western ridges, I suppose that may be fairly considered in the level of its base, in the intendment of the law. Where there is no such term of commencement, the surveyor must judge, as well as he can from his view, what point is in the general level of the adjacent country. How are these heights to be taken, and with what instrument? Where a good base can be found, the geometrical admeasurement is the most satisfactory. For this, a theodolite must be provided of the most perfect construction, by Ramsden, Troughton if possible; and for horizontal angles it will be the better of two telescopes. But such bases are rarely to be found. When none such, the height may still be measured geometrically, by ascending or descending the mountain with the theodolite, measuring its face from station to station, noting its inclination between these stations, and the hypothenusal difference of that inclination, as indicated on the vertical arc of the theodolite. The sum of the perpendiculars corresponding with the hypothenusal measures, is the height of the mountain. But a barometrical admeasurement is preferable to this; since the late improvements in the theory, they are to be depended on nearly as much as the geometrical, and are much more convenient and expeditious. The barometer should have a sliding nonius, and a thermometer annexed, with a screw at the bottom to force up the column of mercury solidly. Without this precaution they cannot be transported at all; and even with it they are in danger from every severe jolt. They go more safely on a baggage-horse than in a carriage. The heights should be measured on both sides, to show the rise of the country at every ridge.

Observations of longitude and latitude should be taken by the surveyor at all confluences of considerable streams, and on all mountains of which he measures the heights, whether insulated or in ridges; for this purpose, he should be furnished with a good Hadley's circle of Borda's construction, with three limbs of nonius indexes; if not to be had, a sextant of brass, and of the best construction, may do, and a chronometer; to these is to be added a Gunter's chain, with some appendix for plumbing the chain.

III. The External Boundaries of the State, to-wit: Northern, Eastern, Southern and Western. The Northern boundary consists of, 1st, the Potomac; 2d, a meridian from its source to Mason & Dixon's line; 3d, a continuation of that line to the meridian of the north-western corner of Pennsylvania, and 4th, of that meridian to its intersection with the Ohio. 1st. The Potomac is supposed, as before mentioned, to be surveyed to our hand. 2d, The meridian, from its source to Mason & Dixon's line, was, I believe, surveyed by them when they run the dividing line between Lord Baltimore and Penn. I presume it can be had from either Annapolis or Philadelphia, and I think there is a copy of it, which I got from Dr. Smith, in an atlas of the library of Congress. Nothing better can be done by us. 3d. The continuation of Mason & Dixon's line and the meridian from its termination to the Ohio, was done by Mr. Rittenhouse and others, and copies of their work are doubtless in our offices as well as in those of Pennsylvania. What has been done by Rittenhouse can be better done by no one.

The Eastern boundary being the sea-coast, we have before presumed will be surveyed by the general government.

The Southern boundary. This has been extended and marked in different parts in the chartered latitude of 36° 31´ by three different sets of Commissioners. The eastern part by Dr. Byrd and other commissioners from Virginia and North Carolina: the middle by Fry and Jefferson from Virginia, and Churton and others from North Carolina; and the western by Dr. Walker and Daniel Smith, now of Tennessee. Whether Byrd's survey now exists, I do not know. His journal is still in possession of some one of the Westover family, and it would be well to seek for it, in order to judge of that portion of the line. Fry and Jefferson's journal was burnt in the Shadwell house about fifty years ago, with all the materials of their map. Walker and Smith's survey is probably in our offices; there is a copy of it in the atlas before mentioned; but that survey was made on the spur of a particular occasion, and with a view to a particular object only. During the revolutionary war, we were informed that a treaty of peace was on the carpet in Europe, on the principle of uti possidetis; and we despatched those gentlemen immediately to ascertain the intersection of our Southern boundary with the Mississippi, and ordered Colonel Clarke to erect a hasty fort on the first bluff above the line, which was done as an act of possession. The intermediate line, between that and the termination of Fry and Jefferson's line, was provisionary only, and not made with any particular care. That, then, requires to be re-surveyed as far as the Cumberland mountain. But the eastern and middle surveys will only need, I suppose, to have their longitudes rectified by the astronomical surveyor.

The Western boundary, consisting of the Ohio, Big Sandy and Cumberland mountain, having been established while I was out of the country, I have never had occasion to inquire whether they were actually surveyed, and with what degree of accuracy. But this fact being well known to yourself particularly, and to others who have been constantly present in the State, you will be more competent to decide what is to be done in that quarter. I presume, indeed, that this boundary will constitute the principal and most difficult part of the operations of the General Surveyor.

The injunctions of the act to note the magnetic variations merit diligent attention. The law of those variations is not yet sufficiently known to satisfy us that sensible changes do not sometimes take place at small intervals of time and place. To render these observations of the variations easy, and to encourage their frequency, a copy of a table of amplitudes should be furnished to every surveyor, by which, wherever he has a good Eastern horizon, he may, in a few seconds, at sunrise, ascertain the variation. This table is to be found in the book called the "Mariner's Compass Rectified;" but more exactly in the "Connaissance des Tems" for 1778 and 1788, all of which are in the library of Congress. It may perhaps be found in other books more easily procured, and will need to be extracted only from 36½° to 40° degrees of latitude.

III. The Astronomical Survey. This is the most important of all the operations; it is from this alone we are to expect real truth. Measures and rhumbs taken on the special surface of the earth, cannot be represented on a plain surface of paper without astronomical corrections; and, paradoxical as it may seem, it is nevertheless true, that we cannot know the relative position of two places on the earth, but by interrogating the sun, moon, and stars. The observer must, therefore, correctly fix, in longitude and latitude, all remarkable points from distance to distance. Those to be selected of preference are the confluences, rapids, falls and ferries of water courses, summits of mountains, towns, court-houses, and angles of counties, and where these points are more than a third or half a degree distant, they should be supplied by observations of other points, such as mills, bridges, passes through mountains, &c., for in our latitudes, half a degree makes a difference of three-eighths of a mile in the length of the degree of longitude. These points first laid down, the intermediate delineations to be transferred from the particular surveys to the general map, are adapted to them by contractions or dilatations. The observer will need a best Hadley's circle of Broda's construction, by Troughton, if possible, (for they are since Ramsden's time,) and a best chronometer.