March, 1780, recommended that the fifteen million monthly tax should be continued from October to April, 1781, inclusive; and that thirteen of those monthly quotas, namely, from March, 1780, to April, 1781, both inclusive, should be applied solely to redeem or sink the old money, which was to be cancelled and burned as fast as brought in; and in lieu thereof, new money was to be emitted in the proportion of one of the new for twenty of the old; so that when the whole two hundred millions were drawn in and cancelled, ten millions new money would be thrown into circulation; of which four tenths were to have been subject to the order of Congress, and the other six tenths to belong to the several states. The effects of this resolution, if it had been punctually executed according to the intention of Congress, would have been-1st. The cancelling the old money; 2d, reducing the currency to a more fixed standard; 3d, supplying the states with money to purchase the supplies required from them by the act of the 25th February; and 4th, enabling Congress to pay the army, discharge the principal debts already contracted, and to provide for the exigencies of the ensuing campaign. But as this was not done, Congress was again driven into temporary expedients.

The enemy knew our situation, and were exerting their utmost efforts to take advantage of it. The southern states were invaded. A descent was threatened on New Jersey. The posts on Hudson's river were in danger.

In order to put the army in motion, Congress were obliged to raise money by drawing bills on their minis

ters abroad; although they had not sufficient assurances that those bills would be honoured. On the 19th May, Congress called upon the states, from New Hampshire to Virginia, both inclusive, to collect and pay into the publick treasury, in thirty days, ten millions continental currency, part of the sum required to be paid last year. The states, in order to comply with this, pressed the collection of taxes, which occasioned such a clamour from those who had furnished supplies on credit, that on the 27th of the same month Congress recommended to the legislatures of the several states to empower the collectors of continental taxes due before the 1st March, 1780, to receive in payment thereof the notes or certificates which had been given by the quartermaster and commissary of purchases for such supplies.

Until the opening of this campaign, the army had borne their sufferings with unparalleled patience and perseverance. What pay they had hitherto received had been chiefly depreciated money. Congress had not been unmindful of their sufferings and faithful services. As early as September, 1776, they had resolved to make provisions for granting lands in certain proportions to the officers and soldiers who would engage in the service, and continue therein to the close of the war, or until discharged by Congress, and to the representatives of such officers and soldiers as might be slain by the enemy. On the 15th of May, 1778, they resolved unanimously that all military officers commissioned by Congress, who then were, or thereafter might be, in the service of the United States, and continue therein during the war, should, after the conclu

sion thereof, receive annually for the term of seven years, if they lived so long, one half of the pay then established for such officers, with a proviso, that general officers should not receive more than the half pay of a colonel; and it was also resolved, that non-commissioned officers and soldiers enlisted for the war should, at the expiration thereof, receive a reward of eighty dollars.

On the 17th August, 1779, having prefaced their resolution with a preamble setting forth that the army of the United States of America, by their patriotism, valour and perseverance in the defence of the rights and liberties of their country, were entitled to the gratitude as well as approbation of their fellow citizens, they recommended it to the several states to make such further provision for the officers and soldiers enlisted for the war, to them respectively belonging, and who should continue in service till the establishment of peace, as should be an adequate compensation for the many dangers, losses, and hardships they may have suffered in the course of the contest; either by granting to their officers half pay for life, and proper rewards to their soldiers, or in such other manner as might appear most expedient to the legislatures of the several states. And it was further recommended to the several states to make such provision for the widows of such of their officers and such of their soldiers enlisted for the war, as had died or might die in the service, as would secure to them the sweets of that liberty for the attainment of which their husbands had nobly laid down their lives.

On the 10th of April, 1780, they resolved, that as soon as the state of the publick finances would admit, they would make good to the line of the army, and the independent corps thereof, the deficiency of their original pay occasioned by the depreciation of the currency; but none were to derive benefit from this resolution except such as had engaged to serve during the war, or for three years, and were then in service, or should thereafter engage to serve during the war.

And now on the 13th August, 1780, they resolved that from and after the first of the said month, the army shall receive their pay in the new bills emitted pursuant to the resolution of the 18th March, 1780, and again recommended to such of the states as have not made compensation to their officers and soldiers, agreeably to the resolution of the 17th August, 1779, to do it as soon as possible. At the same time the provision for granting lands was extended to the general officers. And on the 24th of the same month the resolution of the 15th of May, 1778, granting half pay for seven years to the officers of the army who should continue in service to the end of the war, was extended to the generals, and such officers as had died or should thereafter die in the service, to commence from the time of such officer's death; or, if there should be no widow, or in case of her intermarriage, that it should go to the orphan children of such officer.

And it was recommended to the legislatures of the states to which such officers belonged to make provision for paying the same on account of the United States.

Still the publick treasury remained unsupplied; and the army continued without pay, and oftentimes in great distress for want of provisions. Debts were accumulating, and the creditors more and more clamo

rous.

Under these circumstances Congress, on the 26th of August, 1780, earnestly recommended to the several states to take the most speedy and effectual measures in their power for drawing in their respective quotas of the continental bills of credit, by taxes or otherwise, in order that the new money might be issued. And at the same time it was recommended to the states to raise by taxes, payable in the said new bills, their respective quotas of three millions of dollars; and to pay the same into the publick treasury as soon as possible, the payment to be fully completed by the last day of December following. From this it was hoped that Congress would draw a supply of money to enable them to pay the army, and carry on the war with vigour; to discharge the unfunded debts; and to pay the interest due on loan office certificates. Their expectations were again disappointed. The consequences that ensued from the failure, though alarming and painful to recollect, were far short of what might have been apprehended. Yet the requisition of the 15th January, 1781, after the mutiny in the Pennsylvania and Jersey lines, for eight hundred and seventy-nine thousand three hundred and forty-two dollars for the immediate pay of the arrears due to the army, has not yet been complied with.

This recapitulation is made, not with a view to criminate, but to show that Congress have done every