blessed with a contented mind, and employed in discharging his private duties with innate benevolence, he passed the remainder of his life, which terminated in the month of September, 1788. He died in the forty-seventh year of his age. On the twenty-eighth of July, 1763, he was united to Susannah Lyme, and had three chrilden, two of whom died unmarried.

In the month of March, 1784, he accepted the office of receiver of taxes for the state of North Carolina, an appointment of high trust and honour, upon which the operations of the financier, to a certain degree, depended: hence it was made with great caution, and Mr. Morris deliberately selected the most upright and able individuals to aid his exertions in the collection of revenue. But the station was one of great perplexity, involving continual and unpleasant discussions with the local government, and subjecting the agent to the ill-effects of popular clamour, which universally attends the increase of taxation. The situation of the receiver was, therefore, peculiarly painful: urged, on the one hand, by the requisitions and necessities of the general government, as well as the incessant solicitations of the financier, for support in his gigantic efforts; and on the other, by his own patriotic feelings, and sense of official duty, he was compelled to be the organ of censure

and complaint to the legislature of his state, and to brave the obloquy of his fellow-citizens. North Carolina, being one among the great majority of states, which, while it eagerly maintained the cause of independence by resolves and declamation, withheld the only substantial means by which it could be effected, Mr. Penn resolved to resign an office, which neither proved serviceable to the public nor to himself. On the fourth of April, 1784, he accordingly stated the reasons which influenced his resignation, to Mr. Morris, who acceded to the strength and justice of his representations.

It is at least doubtful, whether mankind may not derive as much edificaton from examples like the present, as from the spendour of military exploits, or even from the discoveries of philosophical research. They extend their benefits to more individuals and excite more useful qualities, than a victory or the solution of a problem; and they create a great number of citizens, unactuated by ambition, depending on their own industry, and ready to serve their country from the best motives. They teach individuals, instead of despairing of their talents, to search their minds for that divine spark, which may enlighten them in efforts to make competence compatible with honesty, and patriotism with moderation; and they ascertain a fact of great

importance to society,-that in all efforts for the acquirement or preservation of a free form of government, it is an error fatal to either end, and productive of the very evils intended to be removed, to suppose that mankind must be indebted for liberty to the talents and services of a few. A monopoly of merit, in such occurrences, is not less unfriendly to a just and equal government, than unfounded in fact; and yet this erroneous idea has frequently consigned nations, after having struggled through innumerable difficulties to achieve their own happiness, into the hands of avarice and ambition. To explode a doctrine which is not made true by being specious, nor harmless by its mischiefs, can only be effected by recording services, often more useful though less famous than those actions which historians seem to have selected, not because they shed upon mankind more happiness, but because they afford to composition more embellishments.

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tion which that son unfortunately inherited. After the death of his father, his mother again married, and must have been in straightened circumstances, as Mr. Wilson frequently sent her percuniary aid from this country, even when he was himself much

embarrassed.

Mr. Wilson received an excellent classical education. After leaving the grammar school, he stu