Let us therefore calmly, if we can for the fright into which he has put us, appreciate those dreadful and deformed gorgons and hydras, which inhabit the joyless regions of an imagination fruitful in nothing but the production of monsters.

His whole representation, is founded on the supposed operation of our debt, upon our manufactures, and our trade. To this cause he attributes a certain supposed dearness of the necessaries of life, which must compel our manufacturers to emigrate to cheaper countries, particularly to France, and with them the manufacture. Thence consumption declining, and with it revenue. He will not permit the real balance of our trade to be estimated so high as 2,500,000l.; and the interest of the debt to foreigners carries off 1,500,000l. of that balance. France is not in the same condition. Then follow his wailings and lamentings, which he renews over and over, according to his custom—a declining trade, and decreasing specie—on the point of becoming tributary to France—of losing Ireland—of having the colonies torn away from us.

The first thing upon which I shall observe is,[60] what he takes for granted as the clearest of all propositions, the emigration of our manufacturers to France. I undertake to say that this assertion is totally groundless, and I challenge the author to bring any sort of proof of it. If living is cheaper in France, that is, to be had for less specie, wages are proportionably lower. No manufacturer, let the living be what it will, was ever known to fly for refuge to low wages. Money is the first thing which attracts him. Accordingly our wages attract artificers from all parts of the world. From two shillings to one shilling, is a fall in all men's imaginations, which no calculation upon a difference in the price of the necessaries of life can compensate. But it will be hard to prove that a French artificer is better fed, clothed, lodged, and warmed, than one in England; for that is the sense, and the only sense, of living cheaper. If, in truth and fact, our artificer fares as well in all these respects as one in the same state in France,—how stands the matter in point of opinion and prejudice, the springs by which people in that class of life are chiefly actuated? The idea of our common people concerning French living is dreadful; altogether as dreadful as our author's can possibly be of the state of his own country; a way of thinking that will hardly ever prevail on them to desert to France.[61]

But, leaving the author's speculations, the fact is, that they have not deserted; and of course the manufacture cannot be departed, or departing, with them. I am not indeed able to get at all the details of our manufactures; though, I think, I have taken full as much pains for that purpose as our author. Some I have by me; and they do not hitherto, thank God, support the author's complaint, unless a vast increase of the quantity of goods manufactured be a proof of losing the manufacture. On a view of the registers in the West Riding of Yorkshire, for three years before the war, and for the three last, it appears, that the quantities of cloths entered were as follows:

In this manner this capital branch of manufacture has increased, under the increase of taxes; and this not from a declining, but from a greatly flourishing period of commerce. I may say the same on the best authority of the fabric of thin goods at Halifax; of the bays at Rochdale; and of that infinite variety of admirable manufactures that grow and extend every year among the spirited, inventive, and enterprising traders of Manchester.

A trade sometimes seems to perish when it only assumes a different form. Thus the coarsest woollens were formerly exported in great quantities to Russia. The Russians now supply themselves with these goods. But the export thither of finer cloths has increased in proportion as the other has declined. Possibly some parts of the kingdom may have felt something like a languor in business. Objects like trade and manufacture, which the very attempt to confine would certainly destroy, frequently change their place; and thereby, far from being lost, are often highly improved. Thus some manufactures have decayed in the west and south, which have made new and more vigorous shoots when transplanted into the north. And here it is impossible to pass by, though the author has said nothing upon it, the vast addition to the mass of British trade, which has been made by the improvement of Scotland. What does he think of the commerce of the city of Glasgow, and of the manufactures of Paisley and all the adjacent country? Has this anything like the deadly aspect and facies Hippocratica which the false diagnostic of our state physician has given to our trade in general? Has he not heard of the iron-works of such magnitude even in their cradle which are set up on the Carron, and which at the same time have drawn nothing from Sheffield, Birmingham, or Wolverhampton?

This might perhaps be enough to show the entire falsity of the complaint concerning the decline of our manufactures. But every step we advance, this matter clears up more; and the false terrors of the author are dissipated, and fade away as the light appears. "The trade and manufactures of this country (says he) going to ruin, and a diminution of our revenue from consumption must attend the loss of so many seamen and artificers." Nothing more true than the general observation: nothing more false than its application to our circumstances. Let the revenue on consumption speak for itself:—

Here is no diminution. Here is, on the contrary, an immense increase. This is owing, I shall be told, to the new duties, which may increase the total bulk, but at the same time may make some diminution of the produce of the old. Were this the fact, it would be far from supporting the author's complaint. It might have proved that the burden lay rather too heavy; but it would never prove that the revenue from, consumption was impaired, which it was his business to do. But what is the real fact? Let us take, as the best instance for the purpose, the produce of the old hereditary and temporary excise granted in the reign of Charles the Second, whose object is that of most of the new impositions, from two averages, each of eight years.

I have taken these averages as including in each a war and a peace period; the first before the imposition of the new duties, the other since those impositions; and such is the state of the oldest branch of the revenue from consumption. Besides the acquisition of so much new, this article, to speak of no other, has rather increased under the pressure of all those additional taxes to which the author is pleased to attribute its destruction. But as the author has made his grand effort against those moderate, judicious, and necessary levies, which support all the dignity, the credit, and the power of his country, the reader will excuse a little further detail on this subject; that we may see how little oppressive those taxes are on the shoulders of the public, with which he labors so earnestly to load its imagination. For this purpose we take the state of that specific article upon which the two capital burdens of the war leaned the most immediately, by the additional duties on malt, and upon beer.

Here is the effect of two such daring taxes as 3d. by the bushel additional on malt, and 3s. by the barrel additional on beer. Two impositions laid without remission one upon the neck of the other; and laid upon an object which before had been immensely loaded. They did not in the least impair the consumption: it has grown under them. It appears that, upon the whole, the people did not feel so much inconvenience from the new duties as to oblige them to take refuge in the private brewery. Quite the contrary happened in both these respects in the reign of King William; and it happened from much slighter impositions.[62] No people can long consume a commodity for which they are not well able to pay. An enlightened reader laughs at the inconsistent chimera of our author, of a people universally luxurious, and at the same time oppressed with taxes and declining in trade. For my part, I cannot look on these duties as the author does. He sees nothing but the burden. I can perceive the burden as well as he; but I cannot avoid contemplating also the strength that supports it. From thence I draw the most comfortable assurances of the future vigor, and the ample resources, of this great, misrepresented country; and can never prevail on myself to make complaints which have no cause, in order to raise hopes which have no foundation.

When a representation is built on truth and nature, one member supports the other, and mutual lights are given and received from every part. Thus, as our manufacturers have not deserted, nor the manufacture left us, nor the consumption declined, nor the revenue sunk; so neither has trade, which is at once the result, measure, and cause of the whole, in the least decayed, as our author has thought proper sometimes to affirm, constantly to suppose, as if it were the most indisputable of all propositions. The reader will see below the comparative state of our trade[63] in three of the best years before our increase of debt and taxes, and with it the three last years since the author's date of our ruin.

In the last three years the whole of our exports was between 44 and 45 millions. In the three years preceding the war, it was no more than from 35 to 36 millions. The average balance of the former period was 3,706,000l.; of the latter, something above four millions. It is true, that whilst the impressions of the author's destructive war continued, our trade was greater than it is at present. One of the necessary consequences of the peace was, that France must gradually recover a part of those markets of which she had been originally in possession. However, after all these deductions, still the gross trade in the worst year of the present is better than in the best year of any former period of peace. A very great part of our taxes, if not the greatest, has been imposed since the beginning of the century. On the author's principles, this continual increase of taxes must have ruined our trade, or at least entirely checked its growth. But I have a manuscript of Davenant, which contains an abstract of our trade for the years 1703 and 1704; by which it appears that the whole export from England did not then exceed 6,552,019l. It is now considerably more than double that amount. Yet England was then a rich and flourishing nation.

The author endeavors to derogate from the balance in our favor as it stands on the entries, and reduces it from four millions, as it there appears, to no more than 2,500,000l. His observation on the looseness and inaccuracy of the export entries is just; and that the error is always an error of excess, I readily admit. But because, as usual, he has wholly omitted some very material facts, his conclusion is as erroneous as the entries he complains of.

On this point of the custom-house entries I shall make a few observations. 1st. The inaccuracy of these entries can extend only to FREE GOODS, that is, to such British products and manufactures, as are exported without drawback and without bounty; which do not in general amount to more than two thirds at the very utmost of the whole export even of our home products. The valuable articles of corn, malt, leather, hops, beer, and many others, do not come under this objection of inaccuracy. The article of CERTIFICATE GOODS re-exported, a vast branch of our commerce, admits of no error, (except some smaller frauds which cannot be estimated,) as they have all a drawback of duty, and the exporter must therefore correctly specify their quantity and kind. The author therefore is not warranted from the known error in some of the entries, to make a general defalcation from the whole balance in our favor. This error cannot affect more than half, if so much, of the export article. 2dly. In the account made up at the Inspector-General's office, they estimate only the original cost of British products as they are here purchased; and on foreign goods, only the prices in the country from whence they are sent. This was the method established by Mr. Davenant; and as far as it goes, it certainly is a good one. But the profits of the merchant at home, and of our factories abroad, are not taken into the account; which profit on such an immense quantity of goods exported and re-exported cannot fail of being very great: five per cent, upon the whole, I should think, a very moderate allowance. 3dly. It does not comprehend the advantage arising from the employment of 600,000 tons of shipping, which must be paid by the foreign consumer, and which, in many bulky articles of commerce, is equal to the value of the commodity. This can scarcely be rated at less than a million annually. 4thly. The whole import from Ireland and America, and from the West Indies, is set against us in the ordinary way of striking a balance of imports and exports; whereas the import and export are both our own. This is just as ridiculous, as to put against the general balance of the nation, how much more goods Cheshire receives from London than London from Cheshire. The whole revolves and circulates through this kingdom, and is, so far as regards our profit, in the nature of home trade, as much as if the several countries of America and Ireland were all pieced to Cornwall. The course of exchange with all these places is fully sufficient to demonstrate that this kingdom has the whole advantage of their commerce. When the final profit upon a whole system of trade rests and centres in a certain place, a balance struck in that place merely on the mutual sale of commodities is quite fallacious. 5thly. The custom-house entries furnish a most defective, and, indeed, ridiculous idea of the most valuable branch of trade we have in the world,—that with Newfoundland. Observe what you export thither; a little spirits, provision, fishing-lines, and fishing-hooks. Is this export the true idea of the Newfoundland trade in the light of a beneficial branch of commerce? Nothing less. Examine our imports from thence; it seems upon this vulgar idea of exports and imports, to turn the balance against you. But your exports to Newfoundland are your own goods. Your import is your own food; as much your own, as that you raise with your ploughs out of your own soil; and not your loss, but your gain; your riches, not your poverty. But so fallacious is this way of judging, that neither the export nor import, nor both together, supply any idea approaching to adequate of that branch of business. The vessels in that trade go straight from Newfoundland to the foreign market; and the sale there, not the import here, is the measure of its value. That trade, which is one of your greatest and best, is hardly so much as seen in the custom-house entries; and it is not of less annual value to this nation than 400,000l. 6thly. The quality of your imports must be considered as well as the quantity. To state the whole of the foreign import as loss, is exceedingly absurd. All the iron, hemp, flax, cotton, Spanish wool, raw silk, woollen and linen-yarn, which we import, are by no means to be considered as the matter of a merely luxurious consumption; which is the idea too generally and loosely annexed to our import article. These above mentioned are materials of industry, not of luxury, which are wrought up here, in many instances, to ten times, and more, of their original value. Even where they are not subservient to our exports, they still add to our internal wealth, which consists in the stock of useful commodities, as much as in gold and silver. In looking over the specific articles of our export and import, I have often been astonished to see for how small a part of the supply of our consumption, either luxurious or convenient, we are indebted to nations properly foreign to us.

These considerations are entirely passed over by the author; they have been but too much neglected by most who have speculated on this subject. But they ought never to be omitted by those who mean to come to anything like the true state of the British trade. They compensate, and they more than compensate, everything which the author can cut off with any appearance of reason for the over-entry of British goods; and they restore to us that balance of four millions, which the author has thought proper on such a very poor and limited comprehension of the object to reduce to 2,500,000l.

In general this author is so circumstanced, that to support his theory he is obliged to assume his facts: and then, if you allow his facts, they will not support his conclusions. What if all he says of the state of this balance were true? did not the same objections always lie to custom-house entries? do they defalcate more from the entries of 1766 than from those of 1754? If they prove us ruined, we were always ruined. Some ravens have always indeed croaked out this kind of song. They have a malignant delight in presaging mischief, when they are not employed in doing it: they are miserable and disappointed at every instance of the public prosperity. They overlook us like the malevolent being of the poet:—

It is in this spirit that some have looked upon those accidents that cast an occasional damp upon trade. Their imaginations entail these accidents upon us in perpetuity. We have had some bad harvests. This must very disadvantageously affect the balance of trade, and the navigation of a people, so large a part of whose commerce is in grain. But, in knowing the cause, we are morally certain, that, according to the course of events, it cannot long subsist. In the three last years, we have exported scarcely any grain; in good years, that export hath been worth twelve hundred thousand pounds and more; in the two last years, far from exporting, we have been obliged to import to the amount perhaps of our former exportation. So that in this article the balance must be 2,000,000l. against us; that is, one million in the ceasing of gain, the other in the increase of expenditure. But none of the author's promises or projects could have prevented this misfortune; and, thank God, we do not want him or them to relieve us from it; although, if his friends should now come into power, I doubt not but they will be ready to take credit for any increase of trade or excise, that may arise from the happy circumstance of a good harvest.

This connects with his loud laments and melancholy prognostications concerning the high price of the necessaries of life and the products of labor. With all his others, I deny this fact; and I again call upon him to prove it. Take average and not accident, the grand and first necessary of life is cheap in this country; and that too as weighed, not against labor, which is its true counterpoise, but against money. Does he call the price of wheat at this day, between 32 and 40 shillings per quarter in London dear?[64] He must know that fuel (an object of the highest order in the necessaries of life, and of the first necessity in almost every kind of manufacture) is in many of our provinces cheaper than in any part of the globe. Meat is on the whole not excessively dear, whatever its price may be at particular times and from particular accidents. If it has had anything like an uniform rise, this enhancement may easily be proved not to be owing to the increase of taxes, but to uniform increase of consumption and of money. Diminish the latter, and meat in your markets will be sufficiently cheap in account, but much dearer in effect: because fewer will be in a condition to buy. Thus your apparent plenty will be real indigence. At present, even under temporary disadvantages, the use of flesh is greater here than anywhere else; it is continued without any interruption of Lents or meagre days; it is sustained and growing even with the increase of our taxes. But some have the art of converting even the signs of national prosperity into symptoms of decay and ruin. And our author, who so loudly disclaims popularity, never fails to lay hold of the most vulgar popular prejudices and humors, in hopes to captivate the crowd. Even those peevish dispositions which grow out of some transitory suffering, those passing clouds which float in our changeable atmosphere, are by him industriously figured into frightful shapes, in order first to terrify, and then to govern the populace.

It was not enough for the author's purpose to give this false and discouraging picture of the state of his own country. It did not fully answer his end, to exaggerate her burdens, to depreciate her successes, and to vilify her character. Nothing had been done, unless the situation of France were exalted in proportion as that of England had been abased. The reader will excuse the citation I make at length from his book; he outdoes himself upon this occasion. His confidence is indeed unparalleled, and altogether of the heroic cast:—

"If our rival nations were in the same circumstances with ourselves, the augmentation of our taxes would produce no ill consequences: if we were obliged to raise our prices, they must, from the same causes, do the like, and could take no advantage by underselling and under-working us. But the alarming consideration to Great Britain is, that France is not in the same condition. Her distresses, during the war, were great, but they were immediate; her want of credit, as has been said, compelled her to impoverish her people, by raising the greatest part of her supplies within the year; but the burdens she imposed on them were, in a great measure, temporary, and must be greatly diminished by a few years of peace. She could procure no considerable loans, therefore she has mortgaged no such oppressive taxes as those Great Britain has imposed in perpetuity for payment of interest. Peace must, therefore, soon re-establish her commerce and manufactures, especially as the comparative lightness of taxes, and the cheapness of living, in that country, must make France an asylum for British manufacturers and artificers." On this the author rests the merit of his whole system. And on this point I will join issue with him. If France is not at least in the same condition, even in that very condition which the author falsely represents to be ours,—if the very reverse of his proposition be not true, then I will admit his state of the nation to be just; and all his inferences from that state to be logical and conclusive. It is not surprising, that the author should hazard our opinion of his veracity. That is a virtue on which great statesmen do not perhaps pique themselves so much; but it is somewhat extraordinary, that he should stake on a very poor calculation of chances, all credit for care, for accuracy, and for knowledge of the subject of which he treats. He is rash and inaccurate, because he thinks he writes to a public ignorant and inattentive. But he may find himself in that respect, as in many others, greatly mistaken. In order to contrast the light and vigorous condition of France with that of England, weak, and sinking under her burdens, he states, in his tenth page, that France had raised 50,314,378l. sterling by taxes within the several years from the year 1756 to 1762 both inclusive. All Englishman must stand aghast at such a representation: To find France able to raise within the year sums little inferior to all that we were able even to borrow on interest with all the resources of the greatest and most established credit in the world! Europe was filled with astonishment when they saw England borrow in one year twelve millions. It was thought, and very justly, no small proof of national strength and financial skill, to find a fund for the payment of the interest upon this sum. The interest of this, computed with the one per cent annuities, amounted only to 600,000l. a year. This, I say, was thought a surprising effort even of credit. But this author talks, as of a thing not worth proving, and but just worth observing, that France in one year raised sixteen times that sum without borrowing, and continued to raise sums not far from equal to it for several years together. Suppose some Jacob Henriques had proposed, in the year 1762, to prevent a perpetual charge on the nation by raising ten millions within the year: he would have been considered, not as a harsh financier, who laid a heavy hand on the public; but as a poor visionary, who had run mad on supplies and taxes. They who know that the whole land-tax of England, at 4s. in the pound, raises but two millions, will not easily apprehend that any such sums as the author has conjured up can be raised even in the most opulent nations. France owed a large debt, and was encumbered with heavy establishments, before that war. The author does not formally deny that she borrowed something in every year of its continuance; let him produce the funds for this astonishing annual addition to all her vast preceding taxes; an addition, equal to the whole excise, customs, land and malt-taxes of England taken together.

But what must be the reader's astonishment, perhaps his indignation, if he should find that this great financier has fallen into the most unaccountable of all errors, no less an error than that of mistaking the identical sums borrowed by France upon interest, for supplies raised within the year! Can it be conceived that any man, only entered into the first rudiments of finance, should make so egregious a blunder; should write it, should print it; should carry it to a second edition; should take it not collaterally and incidentally, but lay it down as the corner-stone of his whole system, in such an important point as the comparative states of France and England? But it will be said, that it was his misfortune to be ill-informed. Not at all. A man of any loose general knowledge, and of the most ordinary sagacity, never could have been misinformed in so gross a manner; because he would have immediately rejected so wild and extravagant an account.

The fact is this: the credit of France, bad as it might have been, did enable her (not to raise within the year) but to borrow the very sums the author mentions; that is to say, 1,106,916,261 livres, making, in the author's computation, 50,314,378l. The credit of France was low; but it was not annihilated. She did not derive, as our author chooses to assert, any advantages from the debility of her credit. Its consequence was the natural one: she borrowed; but she borrowed upon bad terms, indeed on the most exorbitant usury.

In speaking of a foreign revenue, the very pretence to accuracy would be the most inaccurate thing in the world. Neither the author nor I can with certainty authenticate the information we communicate to the public, nor in an affair of eternal fluctuation arrive at perfect exactness. All we can do, and this we may be expected to do, is to avoid gross errors and blunders of a capital nature. We cannot order the proper officer to lay the accounts before the House. But the reader must judge on the probability of the accounts we lay before him. The author speaks of France as raising her supplies for war by taxes within the year; and of her debt, as a thing scarcely worthy of notice. I affirm that she borrowed large sums in every year; and has thereby accumulated an immense debt. This debt continued after the war infinitely to embarrass her affairs; and to find some means for its reduction was then and has ever since been the first object of her policy. But she has so little succeeded in all her efforts, that the perpetual debt of France is at this hour little short of 100,000,000l. sterling; and she stands charged with at least 40,000,000 of English pounds on life-rents and tontines. The annuities paid at this day at the Hôtel de Ville of Paris, which are by no means her sole payments of that nature, amount to 139,000,000 of livres, that is to 6,318,000l.; besides billets au porteur, and various detached and unfunded debts, to a great amount, and which bear an interest.

At the end of the war, the interest payable on her debt amounted to upwards of seven millions sterling. M. de la Verdy, the last hope of the French finances, was called in, to aid in the reduction of an interest, so light to our author, so intolerably heavy upon those who are to pay it. After many unsuccessful efforts towards reconciling arbitrary reduction with public credit, he was obliged to go the plain high road of power, and to impose a tax of 10 per cent upon a very great part of the capital debt of that kingdom; and this measure of present ease, to the destruction of future credit, produced about 500,000l. a year, which was carried to their Caisse d'amortissement or sinking fund. But so unfaithfully and unsteadily has this and all the other articles which compose that fund been applied to their purposes, that they have given the state but very little even of present relief, since it is known to the whole world that she is behindhand on every one of her establishments. Since the year 1763, there has been no operation of any consequence on the French finances; and in this enviable condition is France at present with regard to her debt.

Everybody knows that the principal of the debt is but a name; the interest is the only thing which can distress a nation. Take this idea, which will not be disputed, and compare the interest paid by England with that paid by France:

The author cannot complain, that I state the interest paid by England as too low. He takes it himself as the extremest term. Nobody who knows anything of the French finances will affirm that I state the interest paid by that kingdom too high. It might be easily proved to amount to a great deal more: even this is near two millions above what is paid by England.

There are three standards to judge of the good condition of a nation with regard to its finances. 1st, The relief of the people. 2nd, The equality of supplies to establishments. 3rd, The state of public credit. Try France on all these standards.

Although our author very liberally administers relief to the people of France, its government has not been altogether so gracious. Since the peace, she has taken off but a single vingtième, or shilling in the pound, and some small matter in the capitation. But, if the government has relieved them in one point, it has only burdened them the more heavily in another. The Taille,[65] that grievous and destructive imposition, which all their financiers lament, without being able to remove or to replace, has been augmented no less than six millions of livres, or 270,000 pounds English. A further augmentation of this or other duties is now talked of; and it is certainly necessary to their affairs: so exceedingly remote from either truth or verisimilitude is the author's amazing assertion, that the burdens of France in the war were in a great measure temporary, and must be greatly diminished by a few years of peace.

In the next place, if the people of France are not lightened of taxes, so neither is the state disburdened of charges. I speak from very good information, that the annual income of that state is at this day thirty millions of livres, or 1,350,000l. sterling, short of a provision for their ordinary peace establishment; so far are they from the attempt or even hope to discharge any part of the capital of their enormous debt. Indeed, under such extreme straitness and distraction labors the whole body of their finances, so far does their charge outrun their supply in every particular, that no man, I believe, who has considered their affairs with any degree of attention or information, but must hourly look for some extraordinary convulsion in that whole system: the effect of which on France, and even on all Europe, it is difficult to conjecture.

In the third point of view, their credit. Let the reader cast his eye on a table of the price of French funds, as they stood a few weeks ago, compared with the state of some of our English stocks, even in their present low condition:—

This state of the funds of France and England is sufficient to convince even prejudice and obstinacy, that if France and England are not in the same condition (as the author affirms they are not) the difference is infinitely to the disadvantage of France. This depreciation of their funds has not much the air of a nation lightening burdens and discharging debts.

Such is the true comparative state of the two kingdoms in those capital points of view. Now as to the nature of the taxes which provide for this debt, as well as for their ordinary establishments, the author has thought proper to affirm that "they are comparatively light"; that "she has mortgaged no such oppressive taxes as ours"; his effrontery on this head is intolerable. Does the author recollect a single tax in England to which something parallel in nature, and as heavy in burden, does not exist in France; does he not know that the lands of the noblesse are still under the load of the greater part of the old feudal charges, from which the gentry of England have been relieved for upwards of a hundred years, and which were in kind, as well as burden, much worse than our modern land-tax? Besides that all the gentry of France serve in the army on very slender pay, and to the utter ruin of their fortunes, all those who are not noble have their lands heavily taxed. Does he not know that wine, brandy, soap, candles, leather, saltpetre, gunpowder, are taxed in France? Has he not heard that government in France has made a monopoly of that great article of salt? that they compel the people to take a certain quantity of it, and at a certain rate, both rate and quantity fixed at the arbitrary pleasure of the imposer?[66] that they pay in France the Taille, an arbitrary imposition on presumed property? that a tax is laid in fact and name, on the same arbitrary standard, upon the acquisitions of their industry? and that in France a heavy capitation-tax is also paid, from the highest to the very poorest sort of people? Have we taxes of such weight, or anything at all of the compulsion, in the article of salt? do we pay any taillage, any faculty-tax, any industry-tax? do we pay any capitation-tax whatsoever? I believe the people of London would fall into an agony to hear of such taxes proposed upon them as are paid at Paris. There is not a single article of provision for man or beast which enters that great city, and is not excised; corn, hay, meal, butcher's-meat, fish, fowls, everything. I do not here mean to censure the policy of taxes laid on the consumption of great luxurious cities. I only state the fact. We should be with difficulty brought to hear of a tax of 50s. upon every ox sold in Smithfield. Yet this tax is paid in Paris. Wine, the lower sort of wine, little better than English small beer, pays 2d. a bottle.

We, indeed, tax our beer; but the imposition on small beer is very far from heavy. In no part of England are eatables of any kind the object of taxation. In almost every other country in Europe they are excised, more or less. I have by me the state of the revenues of many of the principal nations on the Continent; and, on comparing them with ours, I think I am fairly warranted to assert, that England is the most lightly taxed of any of the great states of Europe. They, whose unnatural and sullen joy arises from a contemplation of the distresses of their country, will revolt at this position. But if I am called upon, I will prove it beyond all possibility of dispute; even though this proof should deprive these gentlemen of the singular satisfaction of considering their country as undone; and though the best civil government, the best constituted, and the best managed revenue that ever the world beheld, should be thoroughly vindicated from their perpetual clamors and complaints. As to our neighbor and rival France, in addition to what I have here suggested, I say, and when the author chooses formally to deny, I shall formally prove it, that her subjects pay more than England, on a computation of the wealth of both countries; that her taxes are more injudiciously and more oppressively imposed; more vexatiously collected; come in a smaller proportion to the royal coffers, and are less applied by far to the public service. I am not one of those who choose to take the author's word for this happy and flourishing condition of the French finances, rather than attend to the changes, the violent pushes and the despair of all her own financiers. Does he choose to be referred for the easy and happy condition of the subject in France to the remonstrances of their own parliaments, written with such an eloquence, feeling, and energy, as I have not seen exceeded in any other writings? The author may say, their complaints are exaggerated, and the effects of faction. I answer, that they are the representations of numerous, grave, and most respectable bodies of men, upon the affairs of their own country. But, allowing that discontent and faction may pervert the judgment of such venerable bodies in France, we have as good a right to suppose that the same causes may full as probably have produced from a private, however respectable person, that frightful, and, I trust I have shown, groundless representation of our own affairs in England.

The author is so conscious of the dangerous effects of that representation, that he thinks it necessary, and very necessary it is, to guard against them. He assures us, "that he has not made that display of the difficulties of his country, to expose her counsels to the ridicule of other states, or to provoke a vanquished enemy to insult her; nor to excite the people's rage against their governors, or sink them into a despondency of the public welfare." I readily admit this apology for his intentions. God forbid I should think any man capable of entertaining so execrable and senseless a design. The true cause of his drawing so shocking a picture is no more than this; and it ought rather to claim our pity than excite our indignation; he finds himself out of power; and this condition is intolerable to him. The same sun which gilds all nature, and exhilarates the whole creation, does not shine upon disappointed ambition. It is something that rays out of darkness, and inspires nothing but gloom and melancholy. Men in this deplorable state of mind find a comfort in spreading the contagion of their spleen. They find an advantage too; for it is a general, popular error, to imagine the loudest complainers for the public to be the most anxious for its welfare. If such persons can answer the ends of relief and profit to themselves, they are apt to be careless enough about either the means or the consequences.

Whatever this complainant's motives may be, the effects can by no possibility be other than those which he so strongly, and I hope truly, disclaims all intention of producing. To verify this, the reader has only to consider how dreadful a picture he has drawn in his 32nd page, of the state of this kingdom; such a picture as, I believe, has hardly been applicable, without some exaggeration, to the most degenerate and undone commonwealth that ever existed. Let this view of things be compared with the prospect of a remedy which he proposes in the page directly opposite, and the subsequent. I believe no man living could have imagined it possible, except for the sake of burlesquing a subject, to propose remedies so ridiculously disproportionate to the evil, so full of uncertainty in their operation, and depending for their success in every step upon the happy event of so many new, dangerous, and visionary projects. It is not amiss, that he has thought proper to give the public some little notice of what they may expect from his friends, when our affairs shall be committed to their management. Let us see how the accounts of disease and remedy are balanced in his "State of the Nation." In the first place, on the side of evils, he states, "an impoverished and heavily-burdened public. A declining trade and decreasing specie. The power of the crown never so much extended over the great; but the great without influence over the lower sort. Parliament losing its reverence with the people. The voice of the multitude set up against the sense of the legislature; a people luxurious and licentious, impatient of rule, and despising all authority. Government relaxed in every sinew, and a corrupt selfish spirit pervading the whole. An opinion of many, that the form of government is not worth contending for. No attachment in the bulk of the people towards the constitution. No reverence for the customs of our ancestors. No attachment but to private interest, nor any zeal but for selfish gratifications. Trade and manufactures going to ruin. Great Britain in danger of becoming tributary to France, and the descent of the crown dependent on her pleasure. Ireland, in case of a war, to become a prey to France; and Great Britain, unable to recover Ireland, cede it by treaty," (the author never can think of a treaty without making cessions,) "in order to purchase peace for herself. The colonies left exposed to the ravages of a domestic, or the conquest of a foreign enemy."—Gloomy enough, God knows. The author well observes,[67] that a mind not totally devoid of feeling cannot look upon such a prospect without horror; and an heart capable of humanity must be unable to hear its description. He ought to have added, that no man of common discretion ought to have exhibited it to the public, if it were true; or of common honesty, if it were false.

But now for the comfort; the day-star which is to arise in our hearts; the author's grand scheme for totally reversing this dismal state of things, and making us[68] "happy at home and respected abroad, formidable in war and flourishing in peace."

In this great work he proceeds with a facility equally astonishing and pleasing. Never was financier less embarrassed by the burden of establishments, or with the difficulty of finding ways and means. If an establishment is troublesome to him, he lops off at a stroke just as much of it as he chooses. He mows down, without giving quarter, or assigning reason, army, navy, ordnance, ordinary, extraordinaries; nothing can stand before him. Then, when he comes to provide, Amalthea's horn is in his hands; and he pours out with an inexhaustible bounty, taxes, duties, loans, and revenues, without uneasiness to himself, or burden to the public. Insomuch that, when we consider the abundance of his resources, we cannot avoid being surprised at his extraordinary attention to savings. But it is all the exuberance of his goodness.

This book has so much of a certain tone of power, that one would be almost tempted to think it written by some person who had been high in office. A man is generally rendered somewhat a worse reasoner for having been a minister. In private, the assent of listening and obsequious friends; in public, the venal cry and prepared vote of a passive senate, confirm him in habits of begging the question with impunity, and asserting without thinking himself obliged to prove. Had it not been for some such habits, the author could never have expected that we should take his estimate for a peace establishment solely on his word.

This estimate which he gives,[69] is the great groundwork of his plan for the national redemption; and it ought to be well and firmly laid, or what must become of the superstructure? One would have thought the natural method in a plan of reformation would be, to take the present existing estimates as they stand; and then to show what may be practicably and safely defalcated from them. This would, I say, be the natural course; and what would be expected from a man of business. But this author takes a very different method. For the ground of his speculation of a present peace establishment, he resorts to a former speculation of the same kind, which was in the mind of the minister of the year 1764. Indeed it never existed anywhere else. "The plan,"[70] says he, with his usual ease, "has been already formed, and the outline drawn, by the administration of 1764. I shall attempt to fill up the void and obliterated parts, and trace its operation. The standing expense of the present (his projected) peace establishment, improved by the experience of the two last years, may be thus estimated"; and he estimates it at 3,468,161l.

Here too it would be natural to expect some reasons for condemning the subsequent actual establishments, which have so much transgressed the limits of his plan of 1764, as well as some arguments in favor of his new project; which has in some articles exceeded, in others fallen short, but on the whole is much below his old one. Hardly a word on any of these points, the only points however that are in the least essential; for unless you assign reasons for the increase or diminution of the several articles of public charge, the playing at establishments and estimates is an amusement of no higher order, and of much less ingenuity, than Questions and commands, or What is my thought like? To bring more distinctly under the reader's view this author's strange method of proceeding, I will lay before him the three schemes; viz. the idea of the ministers in 1764, the actual estimates of the two last years as given by the author himself, and lastly the new project of his political millennium:—