TO THE REVEREND ISAAC STORY.

J. MSS.

WASHINGTON, Dec. 5, 1801.

SIR,-Your favor of Oct 27 was received some time since, and read with pleasure. It is not for me to pronounce on the hypothesis you present of a transmigration of souls from one body to another in certain cases. The laws of nature have withheld from us the means of physical knowledge of the country of spirits, and revelation has, for reasons unknown to us, chosen to leave us in the dark as we were. When I was young I was fond of the speculations which seemed to promise some insight into that hidden country, but observing at length that they left me in the same ignorance in which they had found me, I have for very many years ceased to read or to think concerning them, and have reposed my head on that pillow of ignorance which a benevolent Creator has made so soft for us, knowing how much we should be forced to use it. I have thought it better, by nourishing the good passions & controlling the bad, to merit an inheritance in a state of being of which I can know so little, and to trust for the future to him who has been so good for the past. I perceive too that these speculations have with you been only the amusement of leisure hours; while your labors have been devoted to the education of your children, making them good members of society, to the instructing men in their duties, and performing the other offices of a large parish. I am happy in your approbation of the principles I avowed on entering on the government. Ingenius minds, availing themselves of the imperfection

of language, have tortured the expressions out of their plain meaning in order to infer departures from them in practice. If revealed language has not been able to guard itself against misinterpretations, I could not expect it. But if an administration 'quadrating with the obvious import of my language can conciliate the affections of my oppressers,' I will merit that conciliation. I pray you to accept assurances of my respect & best wishes.

FIRST ANNUAL MESSAGE.'

J. MSS.

December 8, 1801.

FELLOW CITIZENS OF THE SENATE AND HOUSE OF REPRESENTA

TIVES:

It is a circumstance of sincere gratification to me that on meeting the great council of our nation, I am able to announce to them, on the grounds of reasonable certainty, that the wars and troubles which have for so many years afflicted our sister nations have at

1 Sent to the Senate and House, with the following letter :

"December 8, 1801.

"SIR: The circumstances under which we find ourselves placed rendering inconvenient the mode heretofore practiced of making by personal address the first communication between the legislative and executive branches, I have adopted that by message, as used on all subsequent occasions through the session. In doing this, I have had principal regard to the convenience of the legislature, to the economy of their time, to their relief from the embarrassment of immediate answers on subjects not yet fully before them, and to the benefits thence resulting to the public affairs. Trusting that a procedure founded in these motives will meet their approbation, I beg leave, through you, sir, to communicate the enclosed message, with the documents accompanying it, to the honorable the senate, and pray you to accept, for yourself and them, the homage of my high respect and consideration."

On the subject of this message Jefferson wrote to Madison :

"Nov. 12, 1801.

'Will you give this enclosed a serious revisal, not only as to matter, but diction? Where strictness of grammar does not weaken expression, it should be attended to in complaisance to the purists of New England. But where by

length come to an end, and that the communications of peace and commerce are once more opening among them. While we devoutly return thanks to the beneficent Being who has been pleased to breathe into them the spirit of conciliation and forgiveness, we

small grammatical negligences the energy of an idea is condensed, or a word stands for a sentence, I hold grammatical rigor in contempt. I will thank you to expedite it, and to consider as you go along in the documents promised, which of them go from your office, and to have them prepared in duplicates with a press copy of one of the duplicates for me.

He also wrote to Gallatin :

"November 14, 1801.

"Thomas Jefferson asks the favor of Mr. Gallatin to examine the enclosed rough draft of what is proposed for his first communication to Congress; not merely the part relating to finance, but the whole. Several paragraphs are only provisionally drawn, to be altered or omitted according to further information. The whole respecting finance is predicated on a general view of the subject presented according to what I wish, but subject to the particular consultation which Th. J. wishes to have with Mr. Gallatin, and especially to the calculation proposed to be made as to the adequacy of the impost to the support of government and discharge of the public debt, for which Mr. G. is to furnish correct materials for calculation. The part respecting the navy has not yet been opened to the Secretary of the Navy. What belongs to the Departments of States and War is in unison with the ideas of those gentlemen. Th. J. asks the favor of Mr. Gallatin to devote the first moments he can spare to the enclosed, and to make notes on a separate paper, with pencilled references at the passages noted on. Health and happiness."

In reply Gallatin wrote to Jefferson :

"(Received) 16th November, 1801.

"DEAR SIR,-I enclose some hasty remarks on the message. "The incorrectness of the documents of exports of foreign articles compels me, after much labor, to abandon the plan on which I had intended to calculate the impost, and, as the next best, I will prepare one in the following form, which rests on documents on which we may depend, being those of duties and drawbacks actually paid. For each of the ten years ending 31st December, 1800, I will take the quantity of each article paying specific duties, and the value of each class of articles paying distinct duties ad valorem, on which duties were secured, deduct from each respective article and class the quantity and value respectively on which drawbacks have been allowed, and take the difference for the quantity and value of each article consumed in the United States. On each of those articles I will calculate the duties at the rate now established by law. The result will give the revenue which would have been collected each year on each article had the duties been the same as at present, and the

are bound with peculiar gratitude to be thankful to him that our own peace has been preserved through so perilous a season, and ourselves permitted quietly to cultivate the earth and to practice and improve those arts which tend to increase our comforts. The

total divided by ten will show the average revenue for the ten years 1791-1800, at the present rate of duties, and adding to this thirty-three and one-third per cent., the rate of increase of population in ten years as given by the census, the result will be assumed as the probable average revenue of the ten succeeding years 1801-1810, or 1802-1809, these being the eight years to which it is eligible that the calculations should apply. This will be but a rough estimate, and yet I cannot perceive any way, from our documents, to render it more correct, unless it be to subtract, from the total amount assumed as the consumption of the ten years 1791-1800, that part of the importations of 1800 not reexported in the same year, which will, at first view, appear to be above the roughly estimated consumption of that year.

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The great defect of that mode arises from its including the duties on exported articles, which, although not entitled to drawback, made no part of our consumption, and these might have been deducted had the returns of actual foreign exports been correct and properly distinguished. A deduction at random might be made, but then it would be as well to guess at the whole. Does any idea strike you which might lead to a better mode of making the calculation? Unless we have something precise, we never can with safety recommend a repeal of existing taxes.

Although I could not solve it, I thought that the problem of the annuity necessary to redeem the debt might be solved, although there were two unknown data, viz., the annuity and the time of redemption of one of the classes of debt (the time of the other class being 8-1), yet two equations might be formed, one term of each of which being the annuity, left an equation, with only the time not given. At all events, the approximation you have assumed is not sufficiently correct, for the annuity you fixed would, if I am not mistaken, leave about one million and half unpaid at the end of the eight years.

But the problem is, in fact, more complex than I had stated it, on account of the varieties and peculiar properties of the several kinds of debt, as you will judge by the enclosed statement.

If we cannot with the probable amount of impost and sale of lands pay the debt at the rate proposed and support the establishments on the proposed plans, one of three things must be done; either to continue the internal taxes, or to reduce the expenditure still more, or to discharge the debt with less rapidity. The last resource to me, is the most objectionable, not only because I am firmly of opinion that, if the present Administration and Congress do not take the most effective measures for that object, the debt will be entailed on us and the ensuing generations, together with all the systems which support it,

assurances, indeed, of friendly disposition, received from all the powers with whom we have principal relations, had inspired a confidence that our peace with them would not have been disturbed. But a cessation of the irregularities which had effected

and which it supports; but also any sinking fund operating in an increased ratio as it progresses, a very small deduction from an appropriation for that object would make a considerable difference in the ultimate term of redemption, which, provided we can, in some shape, manage the three per cents., without redeeming them at their nominal value I think may be paid at fourteen or fifteen years.

"On the other hand, if this Administration shall not reduce taxes, they never will be permanently reduced. To strike at the root of the evil and avert the danger of increasing taxes, encroaching government, temptations to offensive wars, &c., nothing can be more effectual than a repeal of all internal taxes, but let them all go, and not one remain on which sister taxes may be hereafter engrafted. I agree most fully with you that pretended tax-preparations, treasury-preparations, and army-preparations against contingent wars tend only to encourage wars. If the United States shall unavoidably be drawn into a war, the people will submit to any necessary tax, and the system of internal taxation which, then, shall be thought best adapted to the then situation of the country may be created, instead of engrafted on the old or present plan; if there shall be no real necessity for them, their abolition by this Administration will most powerfully deter any other from reviving them. A repeal now will attach as much unpopularity to them as the late direct tax has done to that mode of taxation. On those grounds, can I ask what, in your opinion, is the minimum of necessary naval and foreign intercourse expenses, including in these last all those which are under the control of the Department of State?

"You will perceive in one of the notes on the message that in giving general results no provision appears for the British treaty, viz., for the £600,000 proposed to be paid in lieu of the 6 Art. This is a temporary demand, which may be met by the four following temporary resources: Ist, the excess of specie in Treasury beyond the necessary sum to be kept there; 2d, the sale of the bank shares belonging to the United States; 3d, the surplus revenue arising from internal taxes beyond the expenses, in case those internal taxes are continued, and, if practicable to discontinue them, one net year of their proceeds which is always due on them and will be due on the day when they may cease; 4th, the balance of the direct tax due payable after the present year.

"You will also see that I lay less stress on savings on the civil list than you do. Some may be made, but the total amount can not be great. The new judiciary, the commissioners of loans, the mint, the accountants of the Navy and War Departments, seem to be the principle, if not the only, objects of reform. Of the clerks I cannot yet say much those of the Comptroller and Auditor are