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After deducting foreign importations of spirits, sayto the amount of six millions of gallons, and allow-ing for four millions produced from foreign molasses,there would still remain forty millions of gallonsmanufactured from our own materials. Does notthis astound us with its enormity, and alarm us withits terrific aspect! An excise of one shilling a gallon, would producea revenue of five millions of dollars a year. Doublethe duty, and you will raise a fund that will pay off the national debt, and line and intersect thecountry in all directions with canals and roads. Every considerable increase in the price of anyarticle, tends to check its consumption. And hence,the revenue of the country would be an auxiliary toits morality—a noble union in the eye of a greatstatesman. I am, Dear Sir, your friend, DE WITT CLINTON.To THOMAS EDDY. New York, 4th mo. 24th, 1823. RESPECTED FRIEND, I am particularly obliged by thy kind attention,in sending me a copy of thy last work on penal juris-prudence. I have read it with peculiar satisfaction,and, considering that the circulation of it would be highly useful in this country, it is intended to havefive hundred copies immediately printed, to be sent topersons of influence in the different states, who areknown to be friendly to the improvement of the peni-tentiary system. It is expected the prison in Philadelphia will pro-bably be completed this year. I am well satisfiedthe plan they propose, of having the convicts closelyconfined in the cells, to work during the day, is wrong;and I have no doubt they will abandon it in a yearor two. Let them sleep in their respective cells, andwork during the day in the yard and shops, attended