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The Jeffersonian cyclopedia;

a comprehensive collection of the views of Thomas Jefferson classified and arranged in alphabetical order under nine thousand titles relating to government, politics, law, education, political economy, finance, science, art, literature, religious freedom, morals, etc.;

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7866. SHIPPING (American), Peculiarities of.—
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7866. SHIPPING (American), Peculiarities of.—

It is doubted whether it will be
expedient to regulate the duty, payable by
an American vessel entering a French port,
either by her draught or the number of her
masts. If by the draught of water, it will fall
unequally on us as a nation; because we build
our vessels sharp-bottomed, for swift sailing,
so that they draw more water than those of
other nations, of the same burthen. If by the
number of masts, it will fall unequally on individuals;
because we often see ships of one
hundred and eighty tons, and brigs of three
hundred and sixty. This, then, would produce
an inequality among individuals of six to one.
The present principle is the most just, to regulate
by the burthen.—
To Count de Montmorin. Washington ed. ii, 172. Ford ed., iv, 399.
(P. 1787)