It is only another name for a tax laid upon certain commodities, or the exercise of certain privileges; or rather it is a duty levyed upon tavern keepers and retailers of various commodities, and the commissioners are officers of other trusts; to wit:-the supervisor and two justices of the peace. They constitute what is called the board of commissioners for the town.

What are their duties, sir, said Horace, and how are they appointed?

They hold this office, I believe, by virtue of their other office; for, the duties of this are only a part of the duties contemplated by their other appointment. They are called, in the discharge of the duties of this office, to grant licences to inn keepers, and retailers of spirituous liquors, and to collect the excise thereon.

How much do retailers, &c. pay as an excise, and how often do they pay it? asked Horace.

The price is various; it ranges between the extremes of five and fifty dollars, and they are bound to renew their license every year.

What becomes of the money paid to the commissioners for licenses? asked Philo.

It is paid over by them to the overseers of the poor, who apply it to the purposes of keeping the poor of the town.

Have tavern keepers and retailers nothing more to do after obtaining their license, but to proceed to business? inquired Philo.

They enter into a bond with surety that they will keep an orderly house, free from drunkenness and gambling. We have good reason to suspect, continued the father, that this branch of the duties enjoined upon tavern kecpers and retailers, is too frequently violated, and that too many taverns and petty stores, are mere tippling shops. There is, undoubtcdly, great remissness some where in the police of our towns, generally, or there would be less drinking, less gambling, and less idleness in community.

MENSURATION. LESSON 7.

The breadth of a river, &c.

The breadth of a river, or the distance of any inaccessible object, may be found by the following

RULE. 1. Take the point A, on the bank of a river, and opposite to an object, B, on the other bank.

2.

Measure back to C, in

range with A, B.

3. Take the distance from A to D, and also from D to F, in range with C.

4.

Measure on from F to E, in range with D, B. Then,

As E, F, 20 rods : F, D, 25 rods D, A, 40 rods : A, B,

D

B

50 rods; for, 40X25=1000÷20=50 rods, Ans.

OBS. 1. When the side of a square figure is given, the diagonal line may be found by the following

RULE. Square the given side, and multiply that square by 2; the square root of the product will be the answer.

B's farm is square, each side is 280 rods; what is the length of that line which will cross it diagonally?

280×280=78400×2=156800 the square root of
which is 396 rods nearly.

OBS. 2. When the diagonal line of a square is given, the area may be found by the following

RULE. Square the diagonal line, and divide that square by 2, the quotient will be the answer.

The diagonal line of B's square farm is 396 rods, what is its area?

396X396 156816÷2-78408 Ans.

NOTE. The difference in the two results so far as they ought to correspond, arises from the redundant fraction taken into the above root; for, 396 is a fraction too large.

REMARKS, &C.-LESSON 8.
Secondary Feet.

The secondary feet are the spondee, pyrrhic, amphibrack, and trybrack. Examples in which these are associated with the principal feet are here subjoined.

1. Murmuring, and with him fled the shades of night. NOTE. 1. The first foot in this line is a dactyle; the others are iambics. 2. o'ēr many ǎ firey, many ǎ frōzen ǎlp,

NOTE. 2. Here are three amphibracks mixed with iambics.

3. innumĕrăble befōre th' ǎlmighty's thrōne.

NOTE. 3. The second foot in this line is a tribrack, the other feet are iambics,

4. See the bold youth strain up the threat'ning steep! NOTE. 4. The first foot in this example, is a trochee, the second a spondee by quantity, and the third a spondee by accent.

5. That on weak wings from far pursues your flight.

NOTE. 5. In this line the first foot is a pyrrhic, the second is a spon dee, and the others are iambics.

OBS. From this imperfect view of English Versification, some idea may be formed of the prolific stock of materials from which the poet culls his woof to weave his wordy web. In heroic verse, he brings to his aid all the poetic feet of the ancients, and adds duplicates to each. These, while they agree in movement, differ in measure, which produces different impressions upon the ear. This almost illimitable variety in poetry, is peculiar to the English language.

By poetic movement, nothing more is meant than the progressive order of sound, whether it proceed from strong to weak, or from weak to strong; from long to short, or from short to long. And poetic measure, refers to proportion of time, both in sounds and pauses.

This evening, said Horace, we are to consider the officeand duties of the Collector of Taxes.

Yes, said Mr. Brown, a collector of taxes, a necessary but generally unwelcome officer, is appointed for each town in the state; but before he can lawfully proceed in the duties of his office, he must execute a bond to the supervisors with one or more surity, for the faithful discharge of his trust; upon which he receives the tax roll and a warrant as a voucher for what he does in the premises.

What does he do with the money as he collects it, asked Philo?

He accounts first to the overseers of the poor for the share that falls to their lot, and then to the county treasurer within one week after the time limited in his warrant, or subject himself and surity, to the cost of a suit.

But suppose, said Horace, that the collector has not been able to collect all the taxes on the roll; must he pay them himself to the county treasurer?

If, replied Mr. Brown, he can show that he has done his duty (which is pointed out in his warrant,) to collect such taxes.

and has not been able, and delivers the treasurer an account of the taxes thus situated, then the amount is carried to his credit.

How does the collector proceed when the citizen cannot or will not pay his taxes? asked Horace.

After making demand of what is due, and is refused, he proceeds by stress and sale of property without the least ceremony or any previous notice.

What compensation does the collector get for his services? inquired Philo.

He retains in his hands five cents on every dollar which he collects or levies.

Commissioner of Highways.

The Commissioners of Highways, and the overseers of highways, said Horace, appear to me to be nearly the same office.

They seem, indeed, some what analagous, said Mr. Brown, and I understand, that in England, the duties of both offices are included in one under the title of surveyor of highways. What is the office here, and the duties that belong to it? asked Philo.

The office here is limited to the town, and refers to the superintendence and repairs of highways and bridges, and to the duties of overseers of highways, &c.

The commissioner of highways lays out all new roads in his town, and discontinues all old ones condemned as useless.He directs in collecting the labourers assessed to work in his own district on the roads, or in lieu thereof an equivalent in money. He acts under the solemnity of an oath, and the liability to forfeit small fines if he neglects his duty, and he receives one dollar a day for his services.

Overseers of Highways.

From what you said respecting the commissioner of highways, I conclude the Overseer of Highways receives his instructions from that officer.

You are right, my son; he does act in obedience to the orders of the highway commissioner; he has, nevertheless, duties to perform independent of the directions of that officer, and therefore acts under the authority of an oath.

Have the goodness to enumerate some of his prominent duties, said Horace, and we shall see how independent he is of the commissioner.