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The authority of the federal government cannot oblige the provincial governments to throw any light upon this point; and even if these governments were inclined to afford their simultaneous co-operation, it may be doubted whether they possess the means of procuring a satisfactory answer. Independently of the natural difficulties of the task, the political organization of the country would act as a hinderance to the success of their efforts. The county and town magistrates are not appointed by the authorities of the state, and they are not subjected to their control. It is therefore very allowable to suppose, that if the state was desirous of obtaining the returns which we require, its designs would be counteracted by the neglect of those subordinate officers whom it would be obliged to employ.[1] It is, in point of fact, useless to in-

    obtained the budget of the larger townships, but I found it quite impossible to procure that of the smaller ones. I possess, however, some documents relating to county expenses, which, although incomplete, are still curious. I have to thank Mr. Richards, mayor of Philadelphia, for the budgets of thirteen of the counties of Pennsylvania, viz: Lebanon, Centre, Franklin, Fayette, Montgomery, Luzerne, Dauphin, Butler, Allegany, Columbia, Northampton, Northumberland, and Philadelphia, for the year 1830. Their population at that time consisted of 435,207 inhabitants. On looking at the map of Pennsylvania, it will be seen that these thirteen counties are scattered in every direction, and so generally affected by the causes which usually influence the condition of a country, that they may easily be supposed to furnish a correct average of the financial state of the counties of Pennsylvania in general; and thus, upon reckoning that the expenses of these counties amounted in the year 1830, to about 72,330l., or nearly 3s. for each inhabitant, and calculating that each of them contributed in the same year about 10s. 2d. toward the Union, and about 3s. to the state of Pennsylvania, it appears that they each contributed as their share of all the public expenses (except those of the townships), the sum of 16s. 2d. This calculation is doubly incomplete, as it applies only to a single year and to one part of the public charges; but it has at least the merit of not being conjectural.

  1. Those who have attempted to draw a comparison between the expenses of France and America, have at once perceived that no such comparison could be drawn between the total expenditure of the two countries; but they have endeavoured to contrast detached portions of this expenditure. It may readily be shown that this second system is not at all less defective than the first.

    If I attempt to compare the French budget with the budget of the Union, it must be remembered that the latter embraces much fewer objects than the central government of the former country, and that the expenditure must consequently be much smaller. If I contrast the budgets of the departments to those of the states which constitute the Union, it must be observed, that as the power and control exercised by the states is much greater than that which is exercised by the departments, their expenditure is also more considerable. As for the budgets of the counties, nothing of the kind occurs in the French system of finance; and it is, again, doubtful whether the corresponding expenses should be referred to the budget of the state or to those of the municipal divisions.

    Municipal expenses exist in both countries, but they are not always analogous. In America the townships discharge a variety of offices which are reserved in France to the departments or the state. It may, moreover, be asked, what is to be understood