According to this statement those who paid a poll tax, only,

CITY DEBT. By a standing ordinance, the proceeds of bonds and mortgages held by the city of Boston, the sales of public lands, the balance in the treasury at the close of the year, and a special appropriation of 3 per cent of the debt, the same not being less than $50,000, is applied by the city to the payment of the principal of the debt. The interest has always been paid by taxes, or by the ordinary receipts of the city. The following statement exhibits the amount of the city debt, its increase or decrease, and the appropriations to pay the principal and the annual interest, for each year, ending May 1st, since it was first commenced, in 1823.

From May 1st, 1845, to January 1st, 1846, this debt was further reduced $105,249 96, leaving it at that time, $1,058,016 66. There was then on hand, pledged to its reduction, cash $120,894 68, and bonds and mortgages $378,143 79, making the nett debt $558,978 19.

CITY PROPERTY. The value of the property owned by the city, dis posable and undisposable, may be estimated as in the subjoined statement; such as is marked (p) is productive, the remainder is unproductive.

103 Reservoirs, (36 built in 1845, costing $15,000,)...... 1,000,000 feet land below Charles-street, at $1 50 per foot,.. 3,000,000" land on the Neck, at 40 per foot,.

1,500,000 "Marsh Land at 25 per foot,....

27,000

"land, near the City Stables,..

8,940 Flats, near foot of Chestnut-street,...................................................................... City Wharf, and stores on the same, (p).

600 feet on Ann-street, (p).....

$50,000

1,500,000

1,200,000

375,000

100,000

1,000

600,000

10,000

2,500

$14,512,557

The city has also about 92,000 feet, or 17 miles, of common sewers, of which 43,659 feet were built from 1837 to 1845.

STATE VALUATION. Mr. Shattuck gives, in his appendix, a table containing the valuation affixed upon Boston by the Legislature at different periods, which has formed the basis of the state tax. As this is a matter of considerable interest, he examined the ancient valuation of the city, and ascertained its proportion of the whole state tax. Some facts on this subject are presented in this connection. The state tax, and the amount and relative proportion paid by Boston, appear thus::

This statement affords a curious illustration of the relative wealth of the city. If the state and city valuation in Mr. Shattuck's appendix be examined, there will appear considerable difference in the respective years. Comparing these valuations, and the valuations of the whole state, some important deductions are derived.

The aggregate population, polls and valuation of the whole state, appear thus:

The subjoined statement shows the proportion of this valuation fixed upon Boston, and the relation it has sustained to the whole state in regard to population, polls, valuation, and the state tax, at the period specified.

It appears from this statement that in 1790, Boston had 5 per cent of the population of the whole state; in 1840, it had 11.5 per cent; in 1791, it had 13.4 per cent of the property; in 1840, it had 36.4 per cent; in 1791, it paid 9 per cent of the state tax; in 1840, it paid 33.9 per cent.

Prejudice has existed between the country towns and Boston; and although their interests and prosperity are mutual and dependent upon each other, yet it has been supposed by some persons, that measures unjust to the city, have occasionally been proposed and adopted. The existence of such an opinion will justify a further detail of facts to illustrate this

matter.

The receipts into the treasury of the commonwealth from the towns, are derived from the auction tax, the bank tax, the probate tax, the county attorneys, alien passengers, and the state tax; and the expenditures from the treasury to the towns, are for pauper accounts, county treasurers, militia bounty, and the school fund. A comparison of the amount received and expended on these accounts, between Boston and all the other towns in the state, will show which bears the greater proportion of the public burden; and this is the fairest way of arriving at correct results in this matter. In making the comparison, receipts and expenditures of a general character, having no reference to the towns, should not be embraced. The fees and forfeitures paid into the treasury from the County Attorney of Suffolk, appear in the balances of the County Attorneys of other counties. Mr. Shattuck calculated the proportion per cent paid and received by Boston, and by all the other towns, and gives the following result

This statement shows that Boston, for the last six years, has, on the average, annually paid into the treasury 58.07 per cent of the whole state revenue; and all the other towns only 41.93 per cent; that Boston has received only 27.14 per cent; and all the other towns 72.86 per cent. If the other towns had received in the same proportion to what they pay, as Boston receives for what it pays, they would have received only 19.59 per cent instead of 72.86, or a little over one quarter of what they have actually received! This shows that Boston not only pays a sum equivalent to the support of all sane and insane state paupers and criminals cast upon her, but also contributes largely to the support of such persons in other towns.

In closing this paper, we cannot refrain from again expressing our admiration for the patient industry and laborious investigation of Mr. Shattuck, one of the few individuals whose services should be secured for the Statistical Bureau, very inadequately constituted at Washington, in compliance with a joint resolution of the two Houses of Congress, in June,

1844.

L. Tell kamp f

Art. IV.-AMERICAN ATLANTIC MAIL STEAMERS:

WITH REFERENCE TO THE INCREASE OF COMMERCIAL INTERCOURSE BETWEEN THE AMERICAN AND THE GERMAN STATES.

WHATEVER importance a practical view of the establishment of mail steamers between the United States and the continent of Europe may possess, its value will be materially increased, on considering its influence on civilization. Since the application of steam to purposes of navigation and locomotion affords greater facilities for the enlargement of our knowledge, by personal observation in distant lands, it becomes more and more evident, that the human mind gains clearness and variety of perception as it becomes familiar with different impressions of the world, and particularly of the genius and institutions of foreign nations. The history of civilization proves this assertion, and shows that intellectual progress was the most rapid and brilliant wherever intercouse with other countries was the most easy, as in the history of Greece. The aid of steam will extend the advantages of that intercourse to all parts of the world, and will, together with the improvements in education, accelerate the cause of civilization in a manner unknown in all past ages; for an acquaintance with the people, arts, and literature of a foreign country, excite the mind to a degree beyond calculation. We, doubtless, arrive at truth most readily, by an accurate perception of contrasts, and contrasts are necessarily great in the life and history of different nations. Upon the advancement of civilization, are depending the interests of industry, whose direction, to be profitable, must go hand in hand with the intelligence and taste of the most civilized people. No nation can be successful, in the market of the world, who is not acquainted with the peculiar wants and tastes of the different nations. Thus we find the mentally and materially useful united in one cyclus; and both equally favored by the aid of direct steam navigation. Every nation is bound, in justice, to acknowledge the importance and liberality of this measure. The establishment of the Atlantic Mail Steamers, on the part of the United States, will totally free them from the injurious effects of a monopolizing system of any other nation; and will prove a new practical declaration of independence.

Steam-power applied to navigation, has, like a Hercules, even from its infancy, performed marvellous deeds. By it, the United States will be brought in so close a contact with the continent of Europe, that the statesmen and capitalists of both will soon become better acquainted, by personal observation, with those advantages which must flow from a more extended and friendly commercial intercourse, and from an assimilation of their commercial policy.

By the documents before us, the administration at Washington has decided on the route, from New York, via Cowes, to Bremen, for the American Mail Steamer Line, to be established between this country and Europe. Congress has made the necessary appropriation of four hundred thousand dollars* per annum; and the Legislature of New York has passed, on the 8th of May, 1846, by a two-third vote, an act incorporating the Ocean Steam Navigation Company, for this purpose. They decided upon a route which is sure to realize the hopes of an extended commercial

The contract between the government and Mr. Edward Mills, has been accepted by the Postmaster-General.

intercourse with the nations of Europe, without restricting such an advantage to a single country.

There can be no doubt in regard to the judicious choice of Cowes, as a port to touch at; steamboats being constantly plying from there to the several ports of France, Belgium, &c. Whatever may be said in respect to Liverpool, and very justly, as the great commercial emporium of Eng. land, it is evident that it cannot compare with Cowes as a connecting link with the continental ports; and this is a corsileration which must range foremost, as promoting the interests of the United States and of Europe, by giving the utmost facility to the conveyance of passengers, mails, and merchandise.

The free port of Bremen, as a terminating point, offers greater advantages for the forwarding of the mails, passengers, and merchandise, to all the German States, Austria included, Denmark, Sweden, Russia, etc., than any other harbor on the continent.

Bremen, as a glance at the map will show, is situated in the centre of commercial Europe, connecting the north with the south, and the east with the west, and is to be considered as one of the principal importing and exporting harbors for the German Zollverein. Railroads, (finished and in progress,) to the extent of about six thousand English miles, are spreading in all directions; steamboats are plying from the ports of the North Sea, Bremen, Hamburg, and Lubec, to the principal seaports of England, Denmark, Sweden, Russia, etc. Thus the Baltic, Scandinavia, and Russia, as well as the Adriatic Sea and the Mediterranean, are connected with the North Sea by steamboats and railroads. In this respect, Havre, (besides being too far west of the European continent,) is in a less favorable position; for up to this day, railroads are very rare in France, and quite limit. ed in number and extent.

The cheap rate of postage to be adopted by the American line of steamers, will concentrate almost the whole correspondence between this country and the continent of Europe, in these steamers, and will probably yield a liberal profit to the Post-Office Department, as well as to the "Ocean Steam Navigation Company." It is a well known fact, that all persons who have not a commercial business connection, are compelled to pay a dollar upon a single letter for the continent of Europe, through the express companies and British steamers. Thus, all but the rich are excluded from the British steamers.

Here, allusion may be made to the fact that there are about four millions of Germans in this country, who, in consequence of the German system of education, can almost all read and write. Their whole correspondence with their friends and business connections in the German States being now excluded, as shown above, from the use of the British steamers, will naturally seek the channel opened by the American steam~`~,

The enormously high postage charged by the British steamers, upon American and European newspapers and riore weighty monthly periodi cals, if forwarded from continent to continent, works practically as a prohibition of sale. The English press monopolizes the news from both continents, communicates to both as much as it finds convenient, and obtiges them to look at each other through English eyes. This is, of course, not the best and most impartial way to become well acquainted with each other, and with their peculiar interests. If American journals are now sent by a cheaper, but slower conveyance, they arrive at a time when they