We view'd ev'n ftoic eyes diffolv'd

in tears.

Farewel, they cry,what now remains alive?

ELIOT is dead! Can virtue long furvive!

Where's eloquence like his to charm her flay,

Or force the heart, her precepts to obey !

See widow'd friendship cloath'd in filent grief,

Nurfing her woes, forgetful of relief, Of that relief, fent by the power divine,

Which call'd him in fuperior realms

to shine.

To the EDITORS of the BOSTON MAGAZINE.

The following Dialogue was occafioned by the Death of the late Mrs. C. If you think it worthy of a Place in your Useful Magazine, pleafe to infert it. Yours, &c.

SYLVIA.

HAT mean thefe plaintive

ftrains, which, to my ears, Each breeze conveys? From whence proceed thefe fighs, That lowly murmur through the lift'ning grove,

And (peak the language of fome newborn woe?

Tell me, my Anna, why, o'er nature's face,

Is fpread this gen'ral gloom? What mighty grief

Has taught, e'en things inanimate, to mourn?

O, fpeak the caufe, for fure thy looks *betray

A fympathifing heart; nor only thine,

Each eye I meet is charg'd with pear*ly drops,

That in a falling fhow'r defcend to earth,

And mingle with the copious ftreams "below!

ANNA.

Haft thou not heard, that on this fatal morn,

The lovely Lucy took her early fight To yonder fky? O painful thought, begone!

Ye powers of recollection fail! nor bring

Her once lov'd image to my tortur'd mind!

[lives But, can I e'er forget her? Still The In the fair pledge of mutual love, which yet Survives a mother's fondness: guardian powers

Of helpless innocence ! prote& the habe;

And, thro' each flage of infancy and youth,

Direct its fteps to tread in virtue's paths!

YOUR Committee found alfo that

You

there was a requifition of Congrefs, of October 16, 1782, for two millions of dollars for the fervices of the year 1783, on which fome fmall payments had been tendered, but that the Superintendant of Finance had found it better to receive and credit them as part of the eight millions. They are accordingly comprehended in the fum before flated to have been paid in under that head.

Having thus flated the demands exifting against the States, the Committee would have performed but half their duty, had they paffed over unnoticed their condition to pay them. Their abilities muft be measured in weighing their burthens. Their cre ditors themselves will view them juft relieved from the ravages of predatory armies returning from an attendance on camps, to the culture of their fields beginning to fow, but not yet having reaped exhaufted of neceffaTies and habitual comforts, and there fore needing new fupplies, out of the first proceeds of their labour: for. bearance then, to a certain degree will fuggeft itfelf to them. Congrefs, entrufted with the difpenfation of juftice between the public and its creditors, will fuppofe both parties defi Tous that their mutual fituations fhould be confidered and accommo dated. Your Committee are of opinion, that if the whole ballances of the two requifitions of eight and of two millions should be rigorously call ed into payment within the courfe of the prefent year, a compliance with fuch call would produce much

diftrefs; and tha a proportion fhort of this should be fixed on, within the reach of the leaft as well as of the moft able States. They propofe, there fore, that the States be required to furnish, within the courfe of the prefent year, fuch part of their defici encies under the requifition of eight millions, as with their payments to the clofe of the laft year, will make up^ one half of their original quota there. of; and that these payments be appropriated in conformity with the Atatement in the first part of this report, giving generally, where accommodation cannot be effected among the feveral objects, a preference according to the order in which they are arranged in the faid ftatement.

But while this proportion of former deficiencies is of neceffity called for, under the preffure of demands which will admit neither denial nor delay, and the punctual compliance of every ftate is expected, to enable the federals adminiftration with certainty to fatisfy thefe demands, it is earnestly and warmly recommended to the abler States to go as far beyond this proportion in fpecie, as their happier fituation will admit, onder an affurance, that such farther contributions will be applied towards difcharging the public debt, agreably to the preceding ftatement, and will be placed to their credit in the next requifitions, with intereft thereon from the time of payment; and alfo that, before any further demand is made upon the States, under the requifition for two millions of dollars, or the requifition for eight millions of dollars, Congress will revife the quotas of the feveral States, mentioned in the faid requifitions refpectively, and will make them agreable to juftice, upon the best information Congrefs may have when fuch demand is made. But as all our exertions will probably fall short of their full object, in that cafe it is believed that the public creditors, feeing the load of intereft accumulated during the war, greater than can be difcharged in the firft year of peace, will be contented for the present to receive

the

the earlier part of these arrears, and to rely for the residue on the efforts of the enfuing year.

Individual States have at times. thought it hard, that while, in their own opinion, they were in advance for the United States, on accounts exQing and unfettled between them, they fhould yet be called on to furth actual contributions of money. The. Committee obferve, in anfver to this, Erft, that almost every State thinks itself in advance; and, fecondly, that it has been the conftant with of Congrefs, that thefe accounts thould be fettled, and the contributions of each be known and credited. They have accordingly taken measures, and will Continue their endeavours to effe& these settlements: And as a further · encouragement to haften this defirable work, the Committee are of opinion, Congress should deciare, that fo foon as there accounts fhall be fettled, and it fhall appear in favour of what States ballances arife, fuch States fhall have credit for the fame in the requistions next enfu.ng.

But it will be neceffary to remind the States, that no mater als have yet been furn:fhed, to enable Congress to adjust the ultimate ratio in which ine expenditures of the late war fhall be apportioned on the States. The Confederation directs, that this fhall be regulated by the value of the lands in the feveral States, with the buildings and improvements thereon. Experiments made, however, fince the date of that inftrument, for the purpoles of ordinary taxation, had induced doubts astothe practicability of this rule of apportionment; yet Congrefs thought it their duty to give it fair trial, and recommended to the feveral States, on the 17th of February, 1783, to furnish an account of their lands, buildings, and number of inhabitants, whereon they might proceed to elimite their respective quotas, but apprehending that the

incompetence of the rule would imme diately fhew itfelf, and defirous that no time fhould be unneceffarily loft, they followed it with another recom. mendation of the 18th of April, 1783, to fubftitute, in lieu of that article in the confederation, another, winch fhould make the number of inhabi tants, under certain modifications, the meafure of contribution for each State. Both these propofitions are fill under reference to the feveral Legislatures; the latter accompanied by the earnest wishes and preference of Congress, under full conviction that it will be found in event as equal, more fatis. factory, and more easy of execution: the former only preffed, if the other thould be rejected. The Committee are informed, that the States of Connecticut, New Jersey, Pennsylvania and South-Carolina, have acceded to the alteration propofed ; but have no evidence that the other States have as yet decided thereon. As it is neceffary

that the one or the other measure hould be immediately reforted to, they are of opinion it fhould be recommended to the Legislatures which have not yet decided between them, to come to decifion at their next meeting.

In order to prefent the eye a general view of the feveral exifting requifitions, and of the payments made under them, the Committee had fubjoined them in the form of a table, wherein the ft column enumerates the States; the 2d the apportionment of the 1,200,000 dollars; the 3d that of the eight millions; the 4th that of the two millions; the 5th the fums paid by the feveral States, in part of their respective quotas, to the last day of the year 1783; and the 6th the fums now required to make up one half of their refpective quotas of the eight millions, expreffed in dollars, teaths and hundredths of dollars.

A Table