burgher, farmer and all others (tapsters only excepted), can
lay in as much beer and wine as they please without paying any excise,
being only bound to give an account of it in order that the quantity may
be ascertained. The tapsters pay three guilders for each tun of beer and
one stiver for each can of wine,(1) which they get back again from
their daily visitors and the travellers from New England, Virginia and
elsewhere.

(1) The stiver was the twentieth part of a gulden or
guilder, and equivalent to two cents, the guilder being
equivalent to forty cents.

The commonalty up to that time were burdened with no other local taxes
than the before mentioned excise, unless the voluntary gift which was
employed two years since for the continuation of the building of the
church, be considered a tax, of which Jacob Couwenhoven,(1) who is one
of the churchwardens, will be able to give an account.

(1) Couwenhoven, it will be remembered, was one of the
delegates from the commonalty then in Holland.

In New England there are no taxes or duties imposed upon goods exported
or imported; but every person's wealth is there appraised by the
government, and he must pay for the following, according to his wealth
and the assessment by the magistrates: for the building and repairing
of churches, and the support of the ministers; for the building of
schoolhouses, and the support of schoolmasters; for all city and village
improvements, and the making and keeping in repair all public roads and
paths, which are there made many miles into the country, so that they
can be used by horses and carriages, and journeys made from one place to
another; for constructing and keeping up all bridges over the rivers
at the crossings; for the building of inns for travellers, and for the
maintenance of governors, magistrates, marshals and officers of justice,
and of majors, captains and other officers of the militia.

In every province of New England there is quarterly a general assembly
of all the magistrates of such province;(1) and there is yearly a
general convention of all the provinces, each of which sends one deputy
with his suite, which convention lasts a long time. All their travelling
expenses, board and compensation are there raised from the people. The
poor-rates are an additional charge.

(1) A loose statement, only so far correct, that each New
England colony had several sessions of its magistrates each