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and is from 23 to 5 per cent. on the net product, the law, however, permitting owners of mines who desire it to pay a fixed sum yearly.

10 per cent. additional is levied to form a fund to indemnify proprietors of mines who have suffered by losses or accidents; and 5 per cent. additional for expenses of collecting.

The budget of 1861 added 3 per cent. more to this to defray the expenses of making general chart of the mines in Belgium.

The law also provides that the product of this tax shall form a special fund which shall have a separate account at the treasury, and shall be applied to the expenses of the administration of mines, to researches, and the opening of new mines, or the re-establishment of old mines.

About 500 persons or associations are subjected to this tax.

There are still some remaining, but trifling, items which figure in the budget, viz: fines for delinquencies, &c., under the laws respecting taxation and which are estimated for 1862 at $30,000; fines resulting from sentences of the criminal police or civil courts, &c., estimated at $28,000; storage in the public depots of the state, $36,000; extraordinary and incidental receipts, $5,000; and naturalization, which figures for $1,000 in the budget.

This tax is in accordance with the laws of 15 February, 1844. There are two kinds of naturalization admitted by the constitution, viz: The ordinary and the "grand" naturalization. The latter only assimilates the foreigner to the Belgian, and is subjected to a registry tax of $200; the "ordinary" naturalization is taxed $100 for registry. The exemptions are: 1st. Those decorated with the iron cross, and those who took part in the revolution; 2d. Soldiers in service at the time of the promulgation of the law.

Taxation in Belgium, compared with that of neighboring nations, cannot be called excessive. It is undoubtedly open to criticism in some details, and I can hardly doubt that in the spirit of liberal reform which animates the government and people will receive corresponding modifications. Indirect taxes seem to be out of proportion with direct taxation. I would suppose that a tax like the excise, which falls principally upon the poorer classes, is always unpopular, and costs 20 per cent. for collection, would in time be abrogated in the same liberal spirit which characterized the abrogation of the octroi or local excise, in 1860. So, too, of the customs duties, which cost over one-third their amount for collection, and requiring about 5,000 employés for less than $3,000,000 gross revenue, and whose abrogation would seem necessary to make Belgium the commercial centre and depot of Europe, for which it is destined, by its position and railroad connexions.

Both these imposts will probably in time be removed, and the sum which they yield could be easily distributed over the real estate tax, which has become by the rise in property much less than when first imposed, and on the personal tax, which does not seem in proportion to the wealth of the country.

Should these reforms be carried out, taxation will fall almost entirely upon property while relieving the people, who will find favorable contrast in comparing their freedom from taxation with the burdens imposed upon the poorer classes in neighboring states, and the revenue system of Belgium will then be entitled to be called the most perfect and simple in Europe.

I enclose herewith the budget for this year, and transmit also various other documents which have mainly served in the compilation of this outline of the revenue system of Belgium, to wit: Code of taxation; customs and excise of Belgium; legislation touching the manufacture of spirits; legislation respecting sugars; general customs tariff; special tariff of duties under the treaty of May, 1861, with France; decree abolishing the excise and taxes known as "octroi.” I have the honor to be, with great respect, your most obedient servant, H. S. SANFORD.

Hon. WILLIAM H. SEWARD,
Secretary of State.

No. 74.J

Mr. Seward to Mr. Sanford.

DEPARTMENT OF STATE,

Washington, November 19, 1862. SIR: Your despatch of the 12th of May, No. 68, has been submitted to the President. The thrift and sagacity of the people of Belgium are not more universally esteemed than the skill of their government in financial administration. Your very elaborate and complete analysis of their revenue system will be submitted to Congress, and I am sure it will be accepted as a valuable contribution in a branch of knowledge not less important at this crisis than the science of arms itself.

It will please you, and it may correct some errors abroad, when I inform you that our revenue system, so recently established, is excelling the most sanguine expectations of its framers, and that our national credit seems rather to improve than to decline, notwithstanding the vast expenditures which are necessarily made in converting a commercial nation into a self-defensive military and naval power.

I am, sir,

your obedient servant,

WILLIAM H. SEWARD.

HENRY S. SANFORD, Esq., &c., &c., &c., Brussels.

BRAZIL.

No. 3.]

Mr. Webb to Mr. Seward.

LEGATION OF The United States,
Rio de Janeiro, October 24, 1861.

SIR: By the English steamer to Southampton, on the 9th instant, I had the honor to advise you of my arrival here on the 4th, and of my purpose to take immediate measures to punish such shipmasters as should be guilty of disrespect to our flag.

On the 9th I issued, accordingly, a circular addressed to all the consuls under the superintendence of this legation, a copy of which is enclosed and marked No 1. The circular was virtually issued on the evening of the 8th for the guidance of our consul at this port; but inasmuch as the steamer was advertised to sail on the 9th at 9 a. m., and the mail closed early on the evening of the 8th, it was impossible to advise the department of my action in the premises by that steamer; the circular bears date October 9. This explanation is rendered necessary by a misapprehension of Mr. Parsons, our consul, who reported to the department that I was holding the subject under advisement; whereas I had promptly decided upon the course to be pursued, but wished the circular to embrace the whole subject.

On the same day, the 8th, I advised the minister secretary of foreign affairs of my arrival, and asked an interview to arrange the time and place for the presentation of my credentials to the Emperor. On the following day, the 10th, I received a note from the minister of foreign affairs, Senhor Benevenuto Augusto de Magalhaes Taques, appointing the 11th, at 6 p. m., for the interview solicited, and requesting that I would at an early day, in advance of my presentation, prepare my speech to be delivered upon the delivery of my credentials, in order that he might deliver it to his Majesty, who had intimated his intention to have the presentation take place on what is called a full court day. I took the occasion to explain to Senhor Taques that my speech would be somewhat longer than usual, in consequence of my immediate predecessor, Mr. Meade, having, both on the presentation of his credentials and at his audience of leave, indulged in language derogatory to our country, and at war with the facts of the case. He said that such a course would be irregular and could not be conceded. I admitted its irregularity, but insisted that it became necessary, and was my right, because my predecessor had been permitted to assail our country, to which he had proved himself a traitor, both on his reception and in his audience of leave; and it was just and proper that his misstatements should be corrected as publicly as they were made. To this Senhor Taques replied: "Ah, but his Majesty made no response to what Senhor Meade said." I replied, "True, and in like manner I do not expect his Majesty to make any response to what I say. What I claim is, the right to refute slanders as publicly as they were made, and in the same distinguished presence." After arguing the question at some length, I suggested that the better way might be for me to write and furnish him with a copy of my intended speech, which I would do within forty-eight hours, and sooner if he desired. This he assented to, promising in the meantime to have an interview with the Emperor on the subject.

On the following day, the 12th, at 12 o'clock, I was not a little astonished

by a visit from the minister of foreign affairs, accompanied by his friend Senhor Pecunha, of the foreign office, who speaks English fluently. The minister, after pleasant conversation with the ladies, said he had come to see me in regard to my speech, which he begged might not contain any allusion to what Mr. Meade had said; and he explained that his audience of leave was not a public audience, and that the Emperor would grant me a private audience to refute what Mr. Meade had said. I stated that I was not disposed to insist upon any course being adopted that might be unpleasant to the Emperor; and that while I waived the right of reply to what was said at the audience of leave, except at a private audience, I could not reconcile it to my duty, to my country, and the American people, not to claim the right of correcting Mr. Meade's misstatements in regard to our government as publicly and in the same august presence in which they were promulgated. That right I could not waive; but having claimed it, I should bow with respect to his Majesty's decision in regard to what should be omitted from my speech. It was finally agreed that I should have my intended speech copied, the original MSS. being then in process of preparation, and that I should forward a copy to the minister the same evening.

At eight o'clock p. m. I accordingly sent to the minister my intended speech, as enclosed herewith, and marked No. 2. About ten o'clock Senhor Pecunha waited upon me with my speech, and commenced by insisting that there was no allusion to slavery by Mr. Meade in his public audience of reception, or in his speech as on file in the archives of the department of foreign affairs, and that therefore that part of my speech which purported to be a reply to what he had said could not be spoken, but might be sent in a special despatch, while what Mr. Meade had said at his audience of leave was at a private audience, and an opportunity would be afforded me to reply in a similar manner. In reply to this, I opened the book of record containing Mr. Meade's despatch to the State Department, dated Rio Janeiro, December 14, 1857, in which he embodies a copy of his speech, from which I had quoted, and in which he plumed himself upon having inade a favorable impression upon the government by this very allusion to slavery which I deemed it my duty to refute. And inasmuch as the archives of the foreign office appeared to be at fault in regard to this speech of Mr. Meade's, I politely offered to furnish a certified copy of it to be placed on file. He waived the objection taken to my reply, and said that quite possibly he had overlooked the paragraph referred to; that he would re-examine the record, and if, as he supposed, the quotation referred to had been omitted, he would apply to me for a certified copy. He then said, very frankly, that beyond all question it was my right, publicly, and upon presenting my credentials, to reply to what Mr. Meade had said on his presentation; that his Majesty conceded my right so to do, but that he would be embarrassed in making a reply, and equally embar rassed in not replying to what I said in condemnation of slavery. He begged, therefore, that I would not insist upon the exercise of the right to reply publicly, assuring me that if I would omit all except the beginning and conclusion of my speech, as proposed, and send the omitted portion in a special despatch, it would relieve the Emperor of all difficulty in regard to the question of slavery, and which is already making itself felt in the phases of party here. I at once said, "I do not insist upon anything, and will gladly meet the wishes of the government by withdrawing the speech submitted, and forwarding another copy, omitting all between the third and last paragraphs; it being understood, however, that I will, on the day after my presentation, forward to the minister of foreign affairs the omitted part of the proposed speech as a special despatch, which shall be published by the government. And it must be also understood that I will forward to my government my speech as proposed and sent to the foreign minister, marking thereon the parts omitted, and explaining under what circumstances they were omitted."

Senhor Peçunha gave his cordial assent to this arrangement, and thanked me,

in the name of the government, for having waived a right, the exercise of which might have caused embarrassment.

My reception by the Emperor having been arranged to take place at the palace of St. Christoval, on Monday, the 21st instant, at six o'clock p. m., at halfpast four o'clock the minister of foreign affairs, who has apartments at the Hotel Estrangeros, where I lodge, called at our parlor and kindly offered to accompany us to the palace, where, of course, he was bound in order to present us.

I arrived at the palace at the proper time, accompanied by Mrs. Webb and my niece, and, on presentation to the Emperor, delivered the speech as agreed upon, which was in the following words:

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SIRE: It is to me a source of unalloyed pleasure, as well as a distinguished honor, to be permitted to present to your Imperial Majesty my credentials as envoy extraordinary and minister plenipotentiary from the United States.

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The President of the United States not only assures your Majesty of his profound respect and friendship, and of his anxious desire to cultivate the closest relations of amity between the two great nations of America, but he has done me the honor to express his confidence in my determination, to the utmost of my ability, so to discharge the duties of my mission as to accomplish a purpose which both he and the American people deem of the greatest importance, whether considered in a commercial or political aspect.

"And your Majesty may feel assured that it will be my pride, as it most unquestionably will be my duty, so to represent my country at this imperial court as to realize the wishes and the most sanguine expectations of the government of the United States; and when, in the course of events, my mission here will be brought to a close, I shall feel that it will have been a failure if the commerce between Brazil and the United States has not been greatly extended-if the cordial good understanding which now exists between the two nations has not been strengthened by renewed acts of amity and respect, having theit foundation in sentiments of reciprocal esteem, as well as in those great principles of international polity which demand the most cordial and perpetual friendship between the leading American governments.

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I have but to reiterate the earnest desire of the President of the United States to cultivate the closest political and most friendly personal and commercial relations between the government and people of the United States and your Imperial Majesty and the government and people of Brazil, and it is made my duty, as it most assuredly will be my pleasure and the great aim of my mission, to accomplish this all-important object."

To which the Emperor replied as follows, the original of which, furnished by the minister of foreign affairs, is enclosed, marked No. 3:

"I feel very thankful for this new proof of friendship on the part of my good friend the President of the United States. I feel confident, Mr. Minister, that you have faithfully interpreted both the sentiments of the government of the United States and that of the Brazilian, which will help to strengthen and develop the relations that exist to such an advantage between the two countries"

The minister then proposed to the Emperor to bring forward the ladies for presentation, as is the custom; when the Emperor, as is not customary, said no, he would go to them in the ante-chamber; he accordingly left the audience chamber, followed by the court in waiting, and proceeded to the large antechamber and presented himself to the ladies, and continued in conversation with them about fifteen minutes. He then withdrew, followed by the persons in attendance, and we were taken by the grand chamberlain and minister of foreign affairs to the apartment of her Imperial Majesty the Empress, and formally presented. She invited us to be seated, and after an interview of about ten minutes we retired.

On the following morning Senhor Pecunha called, with a copy of the Empe

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