He is building a sea-vessel at this time in England, and she will be ready for an experiment in May.  He has suggested a great number of mechanical improvements in a variety of branches, and, upon the whole, is the most original and the greatest mechanical genius I have ever seen.  The return of La Peyrouse (whenever that shall happen) will probably add to our knowledge in Geography, Botany, and Natural History.  What a field have we at our doors to signalize ourselves in!  The Botany of America is far from being exhausted, its Mineralogy is untouched, and its Natural History or Zoology totally mistaken and misrepresented.  As far as I have seen, there is not one single species of terrestrial birds common to Europe and America, and I question if there be a single species of quadrupeds. (Domestic animals are to be excepted.) It is for such institutions as that over which you preside so worthily, Sir, to do justice to our country, its productions, and its genius.  It is the work to which the young men, whom you are forming, should lay their hands.  We have spent the prime of our lives in procuring them the precious blessing of liberty.  Let them spend theirs in showing that it is the great parent of science and of virtue; and that a nation will be great in both, always in proportion as it is free.  Nobody wishes more warmly for the success of your good exhortations on this subject, than he who has the honor to be, with sentiments of great esteem and respect, Sir, your most obedient, humble servant,

Th:  Jefferson.

LETTER CXCV.—­TO J. SARSFIELD, April 3, 1789

TO J. SARSFIELD.

Paris, April 3, 1789.

Sir,

I could not name to you the day of my departure from Paris, because I do not know it.  I have not yet received my conge, though I hope to receive it soon, and to leave this some time in May, so that I may be back before the winter.

Impost is a duty paid on any imported article, in the moment of its importation, and of course, it is collected in the sea-ports only.  Excise is a duty on any article, whether imported or raised at home, and paid in the hands of the consumer or retailer; consequently, it is collected through the whole country.  These are the true definitions of these words as used in England, and in the greater part of the United States.  But in Massachusetts, they have perverted the word excise to mean a tax on all liquors, whether paid in the moment of importation or at a later moment, and on nothing else.  So that in reading the debates of the Massachusetts convention, you must give this last meaning to the word excise.