*35 Reckoning the taxes by families, five to a family, each family pays on an average L12 7s. 6d. per annum. To this sum are to be added the poorrates. Though all pay taxes in the articles they consume, all do not pay poor-rates. About two millions are exempted: some as not being housekeepers, others as not being able, and the poor themselves who receive the relief. The average, therefore, of poor-rates on the remaining number, is forty shillings for every family of five persons, which make the whole average amount of taxes and rates L14 17s. 6d. For six persons L17 17s. For seven persons L2O 16s. 6d. The average of taxes in America, under the new or representative system of government, including the interest of the debt contracted in the war, and taking the population at four millions of souls, which it now amounts to, and it is daily increasing, is five shillings per head, men, women, and children. The difference, therefore,between the two governments is as under: