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HOUSE OF REPRESENTATIVES.

No. 1.-On the news of the invasion of the territory of the United States by the Mexican army reaching Washington, a bill was introduced into Congress providing for the prosecution of the war, and its preamble set forth as follows:-"Whereas, by the act of the Republic of Mexico, a state of war exists between that government and the United States, therefore," &c. The vote on this was 173 yeas to 14 nays.

No. 2.-The vote on the general tariff bill, which came to a close July 23, 1846. This bill is given in our number for August, 1846.

No. 3.-On the 23d April. the joint resolutions for giving notice to Great Britain of the cessation of the joint occupancy came up for final vote, and was decided, ayes 142 to 46 nays.

No. 4.-On the 2d January Mr. Wentworth, of Illinois, introduced the following resolution:-"Resolved, That it is inexpedient to lay any tax on tea and coffee." This

was carried, 115 to 48. This was followed by the following resolution, offered by Mr. Simms, of Missouri :-" Resolved, That the people of the United States are too patriotic to refuse any necessary tax in time of war." Yeas 126, Nays none. No. 5.-January 11. The passage of the bill to raise ten regiments to serve in the war with Mexico came up, and was decided, 176 ayes, 34 nays.

No. 6.-Vote on the bill to authorize a loan of $22,000,000 on a 6 per cent. stock, or treasury notes to be funded in a 20 years stock. Ayes 166, Noes 22.

No. 7.-January 27. Vote on the bill to increase the pay of soldiers, and giving a bounty of 160 acres of land to volunteers. Yeas 171, Nays 18.

Mr.

No. 8-February 16. The so-called $3,000,000 bill, the object of which was to place that sum at the disposal of the Executive to negotiate a peace, came up for vote. Hamlin moved to add the Wilmot proviso, which provides that no slavery shall exist in territory to be acquired by treaty. This was adopted, 115 to 106.

No. 9.-March 3. The $3,000,000 bill being reported from the Senate without the Wilmot proviso. Mr. Wilmot moved to add it to the bill. Vote on this motion, Yeas 97, Nays 102.

No. 10.-Vote on the passage of the $3,000,000 bill without the Wilmot proviso. Yeas 115, Nays 81.

No. 11.-Vote on the bill to add certain general officers to the army.

No. 12.-Vote on a bill to lay a duty on tea and coffee and certain other articles; also to graduate the price of the public lands. Yeas 68, Nays 136.

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II. THE PROSE WRITERS OF AMERICA.
The Prose Writers of America; with a Survey of the History, Condition and
Prospects of American Literature. By Rufus Wilmot Griswold............. 384

III. SONNET.-Rot at the Core.

By the Author of the "Yemassee," "Guy Rivers," &c..... IV. NEW POETRY IN NEW-ENGLAND.

.... 391

Poems. By R. W. Emerson. Do. By William Ellery Channing. Do. By Wil-
liam W. Story. Do. By Thomas Buchanan Read. Schiller's Homage of the
Arts, &c. By Charles T. Brooks. Songs of the Sea, and other Poems. By
Epes Sargent.

V. BOABDIL'S DEPARTURE FROM GRANADA.-A Ballad.

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History of the Discovery and Settlement of the Valley of the Mississippi by the three great European Powers, Spain, France and Great Britain, and the subsequent occupation, settlement and extension of civil government by the United States, until the year 1846. By John W. Monette, M. D....

X. IRELAND AND ITS CONDITION,

Lecture on the Antecedent Causes of the Irish Famine of 1847, at the Tabernacle, New-York, March 20, 1847. By the Rt. Rev. John Hughes, D. D., Bishop of New-York.......

XI. FAME AND ITS ACCESSORIES...

XII. STORMING OF MONTEREY. Third Day..

XIII. SYSTEM OF POSITIVE PHILOSOPHY. IV......

XIV. NINETEEN HUNDRED.....

XV. THE IRISH MOTHER.....

XVI. FINANCIAL AND COMMERCIAL REVIEW.

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War Influence-United States Debt-Progress of Business-Bank Profits-Imports and Duties-Influx of Specie-Warehouse Operations Foreign Advices-Course of European Exchanges-Banks of France and England...... 455

XVII GOSSIP AND CHIT-CHAT.

Tract Society-Art of Dancing. THE ARTS.-Academy of Design-Wallack -Mrs. Mason-Philharmonic-Havana Opera..... XVIII. NOTICES OF NEW BOOKS.......

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THE question of taxation is becoming one of exceeding interest, as the public attention, through political strife, becomes more directed to the subject. The system of indirect taxes is invidious in its operation and pernicious in its ultimate tendency. There is no shape in which taxation can be made agreeable to the payers. It is a necessary evil, an expense incidental to the organization of civilized life, like house-rent, or the wages of domestics, and as such, should be met in a common sense way. The actual necessary outlay for the protection of persons and property should be ascertained, and the amount levied upon the community seeking that protection, in a manner to lay the burden proportionably upon each individual. All the persons in the community look, in about an equal degree, to the government for security in person; for protection in life and limb against all aggressors whatsoever. Hence, it is apparently reasonable that every member should contribute something to that purpose. In addition to this object a portion of the public require security for property, and protection against those who would deprive them of it. In this latter object a large portion of the community is not directly interested, or in a very minor degree only. It is true that all are interested in making the reward of industry secure; but it is not until a man has acquired property, that he becomes dependent upon the government protection for security in its enjoyment. Hence the holders of property having a double demand upon the government, viz., for security in property as well as person, are bound to pay doubly for its support. The problem is to apportion and collect the required sum from each person in the most prompt and cheap manner, so that the money may be applied as directly as possible to the purpose for which it is collected, and that the mode of its collection should interfere in the least degree with the ordinary business of the country, and the interchange of its products. The system of indirect taxation is comparatively of modern date, and it became a favorite with governments, from the facility with which money could thereby be raised without exciting discontent. In former ages, when taxes were demanded directly from each citizen, the government was restricted in its expenditure, through the difficulty of collecting large sums from the people, and exposed to dangerous revolts through the insolence and extortion of its agents. Had the wants of governments been moderate, and the direct collections conducted in a judicious manner, there is but little doubt but that much of that great inequality in condition, which now exists, would have been avoided; because wealth would have been obliged to pay

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