When,incountriesthatarecalledcivilised,weseeagegoingtotheworkhouseandyouthtothegallows,somethingmustbewronginthesystemofgovernment。Itwouldseem,bytheexteriorappearanceofsuchcountries,thatallwashappiness;buttherelieshiddenfromtheeyeofcommonobservation,amassofwretchedness,thathasscarcelyanyotherchance,thantoexpireinpovertyorinfamy。Itsentranceintolifeismarkedwiththepresageofitsfate;anduntilthisisremedied,itisinvaintopunish。
　　Civilgovernmentdoesnotexistinexecutions;butinmakingsuchprovisionfortheinstructionofyouthandthesupportofage,astoexclude,asmuchaspossible,profligacyfromtheoneanddespairfromtheother。Insteadofthis,theresourcesofacountryarelavisheduponkings,uponcourts,uponhirelings,impostorsandprostitutes;andeventhepoorthemselves,withalltheirwantsuponthem,arecompelledtosupportthefraudthatoppressesthem。
　　Whyisitthatscarcelyanyareexecutedbutthepoor？Thefactisaproof,amongotherthings,ofawretchednessintheircondition。Bredupwithoutmorals,andcastupontheworldwithoutaprospect,theyaretheexposedsacrificeofviceandlegalbarbarity。Themillionsthataresuperfluouslywastedupongovernmentsaremorethansufficienttoreformthoseevils,andtobenefittheconditionofeverymaninanation,notincludedwithinthepurlieusofacourt。ThisIhopetomakeappearintheprogressofthiswork。
　　Itisthenatureofcompassiontoassociatewithmisfortune。IntakingupthissubjectIseeknorecompense—Ifearnoconsequence。Fortifiedwiththatproudintegrity,thatdisdainstotriumphortoyield,IwilladvocatetheRightsofMan。
　　ItistomyadvantagethatIhaveservedanapprenticeshiptolife。
　　Iknowthevalueofmoralinstruction,andIhaveseenthedangerofthecontrary。
　　Atanearlyperiod—littlemorethansixteenyearsofage,rawandadventurous,andheatedwiththefalseheroismofamaster*[27]whohadservedinaman—of—war—Ibeganthecarverofmyownfortune,andenteredonboardtheTerriblePrivateer,CaptainDeath。FromthisadventureIwashappilypreventedbytheaffectionateandmoralremonstranceofagoodfather,who,fromhisownhabitsoflife,beingoftheQuakerprofession,mustbegintolookuponmeaslost。Buttheimpression,muchasiteffectedatthetime,begantowearaway,andIenteredafterwardsintheKingofPrussiaPrivateer,CaptainMendez,andwentwithhertosea。Yet,fromsuchabeginning,andwithalltheinconvenienceofearlylifeagainstme,I
　　amproudtosay,thatwithaperseveranceundismayedbydifficulties,adisinterestednessthatcompelledrespect,Ihavenotonlycontributedtoraiseanewempireintheworld,foundedonanewsystemofgovernment,butIhavearrivedataneminenceinpoliticalliterature,themostdifficultofalllinestosucceedandexcelin,whicharistocracywithallitsaidshasnotbeenabletoreachortorival。*[28]
　　KnowingmyownheartandfeelingmyselfasInowdo,superiortoalltheskirmishofparty,theinveteracyofinterestedormistakenopponents,Ianswernottofalsehoodorabuse,butproceedtothedefectsoftheEnglishGovernment。
　　Ibeginwithchartersandcorporations。
　　Itisaperversionoftermstosaythatachartergivesrights。Itoperatesbyacontraryeffect—thatoftakingrightsaway。Rightsareinherentlyinalltheinhabitants;butcharters,byannullingthoserights,inthemajority,leavetheright,byexclusion,inthehandsofafew。Ifcharterswereconstructedsoastoexpressindirectterms,"thateveryinhabitant,whoisnotamemberofacorporation,shallnotexercisetherightofvoting,"suchcharterswould,intheface,bechartersnotofrights,butofexclusion。
　　Theeffectisthesameundertheformtheynowstand;andtheonlypersonsonwhomtheyoperatearethepersonswhomtheyexclude。Thosewhoserightsareguaranteed,bynotbeingtakenaway,exercisenootherrightsthanasmembersofthecommunitytheyareentitledtowithoutacharter;and,therefore,allchartershavenootherthananindirectnegativeoperation。
　　TheydonotgiverightstoA,buttheymakeadifferenceinfavourofAbytakingawaytherightofB,andconsequentlyareinstrumentsofinjustice。
　　Butchartersandcorporationshaveamoreextensiveevileffectthanwhatrelatesmerelytoelections。Theyaresourcesofendlesscontentionsintheplaceswheretheyexist,andtheylessenthecommonrightsofnationalsociety。AnativeofEngland,undertheoperationofthesechartersandcorporations,cannotbesaidtobeanEnglishmaninthefullsenseoftheword。Heisnotfreeofthenation,inthesamemannerthataFrenchmanisfreeofFrance,andanAmericanofAmerica。Hisrightsarecircumscribedtothetown,and,insomecases,totheparishofhisbirth;andallotherparts,thoughinhisnativeland,aretohimasaforeigncountry。Toacquirearesidenceinthese,hemustundergoalocalnaturalisationbypurchase,orheisforbiddenorexpelledtheplace。Thisspeciesoffeudalityiskeptuptoaggrandisethecorporationsattheruinoftowns;andtheeffectisvisible。
　　Thegeneralityofcorporationtownsareinastateofsolitarydecay,andpreventedfromfurtherruinonlybysomecircumstanceintheirsituation,suchasanavigableriver,oraplentifulsurroundingcountry。Aspopulationisoneofthechiefsourcesofwealth（forwithoutitlanditselfhasnovalue）,everythingwhichoperatestopreventitmustlessenthevalueofproperty;andascorporationshavenotonlythistendency,butdirectlythiseffect,theycannotbutbeinjurious。Ifanypolicyweretobefollowed,insteadofthatofgeneralfreedom,toeverypersontosettlewherehechose（asinFranceorAmerica）itwouldbemoreconsistenttogiveencouragementtonewcomersthantoprecludetheiradmissionbyexactingpremiumsfromthem。*[29]
　　Thepersonsmostimmediatelyinterestedintheabolitionofcorporationsaretheinhabitantsofthetownswherecorporationsareestablished。TheinstancesofManchester,Birmingham,andSheffieldshow,bycontrast,theinjurieswhichthoseGothicinstitutionsaretopropertyandcommerce。Afewexamplesmaybefound,suchasthatofLondon,whosenaturalandcommercialadvantage,owingtoitssituationontheThames,iscapableofbearingupagainstthepoliticalevilsofacorporation;
　　butinalmostallothercasesthefatalityistoovisibletobedoubtedordenied。
　　Thoughthewholenationisnotsodirectlyaffectedbythedepressionofpropertyincorporationtownsastheinhabitantsthemselves,itpartakesoftheconsequence。Bylesseningthevalueofproperty,thequantityofnationalcommerceiscurtailed。
　　Everymanisacustomerinproportiontohisability;andasallpartsofanationtradewitheachother,whateveraffectsanyofthepartsmustnecessarilycommunicatetothewhole。
　　AsoneoftheHousesoftheEnglishParliamentis,inagreatmeasure,madeupofelectionsfromthesecorporations;andasitisunnaturalthatapurestreamshouldflowfromafoulfountain,itsvicesarebutacontinuationofthevicesofitsorigin。Amanofmoralhonourandgoodpoliticalprinciplescannotsubmittothemeandrudgeryanddisgracefularts,bywhichsuchelectionsarecarried。Tobeasuccessfulcandidate,hemustbedestituteofthequalitiesthatconstituteajustlegislator;andbeingthusdisciplinedtocorruptionbythemodeofenteringintoParliament,itisnottobeexpectedthattherepresentativeshouldbebetterthantheman。
　　Mr。Burke,inspeakingoftheEnglishrepresentation,hasadvancedasboldachallengeaseverwasgiveninthedaysofchivalry。"Ourrepresentation,"sayshe,"hasbeenfoundperfectlyadequatetoallthepurposesforwhicharepresentationofthepeoplecanbedesiredordevised。""Idefy,"continueshe,"theenemiesofourconstitutiontoshowthecontrary。"—Thisdeclarationfromamanwhohasbeeninconstantoppositiontoallthemeasuresofparliamentthewholeofhispoliticallife,ayearortwoexcepted,ismostextraordinary;and,comparinghimwithhimself,admitsofnootheralternative,thanthatheactedagainsthisjudgmentasamember,orhasdeclaredcontrarytoitasanauthor。
　　Butitisnotintherepresentationonlythatthedefectslie,andthereforeIproceedinthenextplacetothearistocracy。
　　WhatiscalledtheHouseofPeers,isconstitutedonagroundverysimilartothat,againstwhichthereisnolawinothercases。Itamountstoacombinationofpersonsinonecommoninterest。Nobetterreasoncanbegiven,whyahouseoflegislationshouldbecomposedentirelyofmenwhoseoccupationconsistsinlettinglandedproperty,thanwhyitshouldbecomposedofthosewhohire,orofbrewers,orbakers,oranyotherseparateclassofmen。Mr。Burkecallsthishouse"thegreatgroundandpillarofsecuritytothelandedinterest。"Letusexaminethisidea。
　　Whatpillarofsecuritydoesthelandedinterestrequiremorethananyotherinterestinthestate,orwhatrighthasittoadistinctandseparaterepresentationfromthegeneralinterestofanation？
　　Theonlyusetobemadeofthispower（andwhichitalwayshasmade）,istowardofftaxesfromitself,andthrowtheburthenuponthosearticlesofconsumptionbywhichitselfwouldbeleastaffected。
　　Thatthishasbeentheconsequence（andwillalwaysbetheconsequence）
　　ofconstructinggovernmentsoncombinations,isevidentwithrespecttoEngland,fromthehistoryofitstaxes。
　　Notwithstandingtaxeshaveincreasedandmultiplieduponeveryarticleofcommonconsumption,theland—tax,whichmoreparticularlyaffectsthis"pillar,"hasdiminished。In1778theamountoftheland—taxwasL1,950,000,whichishalf—a—millionlessthanitproducedalmostahundredyearsago,*[30]notwithstandingtherentalsareinmanyinstancesdoubledsincethatperiod。
　　BeforethecomingoftheHanoverians,thetaxesweredividedinnearlyequalproportionsbetweenthelandandarticlesofconsumption,thelandbearingratherthelargestshare:butsincethateranearlythirteenmillionsannuallyofnewtaxeshavebeenthrownuponconsumption。Theconsequenceofwhichhasbeenaconstantincreaseinthenumberandwretchednessofthepoor,andintheamountofthepoor—rates。Yethereagaintheburthendoesnotfallinequalproportionsonthearistocracywiththerestofthecommunity。Theirresidences,whetherintownorcountry,arenotmixedwiththehabitationsofthepoor。Theyliveapartfromdistress,andtheexpenseofrelievingit。Itisinmanufacturingtownsandlabouringvillagesthatthoseburthenspresstheheaviest;inmanyofwhichitisoneclassofpoorsupportinganother。
　　Severalofthemostheavyandproductivetaxesaresocontrived,astogiveanexemptiontothispillar,thusstandinginitsowndefence。Thetaxuponbeerbrewedforsaledoesnotaffectthearistocracy,whobrewtheirownbeerfreefromthisduty。Itfallsonlyonthosewhohavenotconveniencyorabilitytobrew,andwhomustpurchaseitinsmallquantities。Butwhatwillmankindthinkofthejusticeoftaxation,whentheyknowthatthistaxalone,fromwhichthearistocracyarefromcircumstancesexempt,isnearlyequaltothewholeoftheland—tax,beingintheyear1788,anditisnotlessnow,L1,666,152,andwithitsproportionofthetaxesonmaltandhops,itexceedsit。—Thatasinglearticle,thuspartiallyconsumed,andthatchieflybytheworkingpart,shouldbesubjecttoatax,equaltothatonthewholerentalofanation,is,perhaps,afactnottobeparalleledinthehistoriesofrevenues。
　　Thisisoneofthecircumstancesresultingfromahouseoflegislation,composedonthegroundofacombinationofcommoninterest;forwhatevertheirseparatepoliticsastopartiesmaybe,inthistheyareunited。Whetheracombinationactstoraisethepriceofanyarticleforsale,orrateofwages;orwhetheritactstothrowtaxesfromitselfuponanotherclassofthecommunity,theprincipleandtheeffectarethesame;andiftheonebeillegal,itwillbedifficulttoshowthattheotheroughttoexist。
　　ItisnousetosaythattaxesarefirstproposedintheHouseofCommons;
　　forastheotherhousehasalwaysanegative,itcanalwaysdefenditself;anditwouldberidiculoustosupposethatitsacquiescenceinthemeasurestobeproposedwerenotunderstoodbeforehand。Besideswhich,ithasobtainedsomuchinfluencebyborough—traffic,andsomanyofitsrelationsandconnectionsaredistributedonbothsidesthecommons,astogiveit,besidesanabsolutenegativeinonehouse,apreponderancyintheother,inallmattersofcommonconcern。
　　Itisdifficulttodiscoverwhatismeantbythelandedinterest,ifitdoesnotmeanacombinationofaristocraticallandholders,opposingtheirownpecuniaryinteresttothatofthefarmer,andeverybranchoftrade,commerce,andmanufacture。Inallotherrespectsitistheonlyinterestthatneedsnopartialprotection。
　　Itenjoysthegeneralprotectionoftheworld。Everyindividual,highorlow,isinterestedinthefruitsoftheearth;men,women,andchildren,ofallagesanddegrees,willturnouttoassistthefarmer,ratherthanaharvestshouldnotbegotin;andtheywillnotactthusbyanyotherproperty。Itistheonlyoneforwhichthecommonprayerofmankindisputup,andtheonlyonethatcanneverfailfromthewantofmeans。Itistheinterest,notofthepolicy,butoftheexistenceofman,andwhenitceases,hemustceasetobe。
　　Nootherinterestinanationstandsonthesameunitedsupport。Commerce,manufactures,arts,sciences,andeverythingelse,comparedwiththis,aresupportedbutinparts。Theirprosperityortheirdecayhasnotthesameuniversalinfluence。Whenthevalleyslaughandsing,itisnotthefarmeronly,butallcreationthatrejoice。Itisaprosperitythatexcludesallenvy;andthiscannotbesaidofanythingelse。
　　Whythen,doesMr。Burketalkofhishouseofpeersasthepillarofthelandedinterest？Werethatpillartosinkintotheearth,thesamelandedpropertywouldcontinue,andthesameploughing,sowing,andreapingwouldgoon。Thearistocracyarenotthefarmerswhoworktheland,andraisetheproduce,butarethemereconsumersoftherent;andwhencomparedwiththeactiveworldarethedrones,aseraglioofmales,whoneithercollectthehoneynorformthehive,butexistonlyforlazyenjoyment。
　　Mr。Burke,inhisfirstessay,calledaristocracy"theCorinthiancapitalofpolishedsociety。"Towardscompletingthefigure,hehasnowaddedthepillar;butstillthebaseiswanting;andwheneveranationchoosetoactaSamson,notblind,butbold,downwillgothetempleofDagon,theLordsandthePhilistines。
　　Ifahouseoflegislationistobecomposedofmenofoneclass,forthepurposeofprotectingadistinctinterest,alltheotherinterestsshouldhavethesame。Theinequality,aswellastheburthenoftaxation,arisesfromadmittingitinonecase,andnotinall。Hadtherebeenahouseoffarmers,therehadbeennogamelaws;
　　orahouseofmerchantsandmanufacturers,thetaxeshadneitherbeensounequalnorsoexcessive。Itisfromthepoweroftaxationbeinginthehandsofthosewhocanthrowsogreatapartofitfromtheirownshoulders,thatithasragedwithoutacheck。
　　Menofsmallormoderateestatesaremoreinjuredbythetaxesbeingthrownonarticlesofconsumption,thantheyareeasedbywardingitfromlandedproperty,forthefollowingreasons:
　　First,Theyconsumemoreoftheproductivetaxablearticles,inproportiontotheirproperty,thanthoseoflargeestates。
　　Secondly,Theirresidenceischieflyintowns,andtheirpropertyinhouses;andtheincreaseofthepoor—rates,occasionedbytaxesonconsumption,isinmuchgreaterproportionthantheland—taxhasbeenfavoured。InBirmingham,thepoor—ratesarenotlessthansevenshillingsinthepound。Fromthis,asisalreadyobserved,thearistocracyareinagreatmeasureexempt。
　　Thesearebutapartofthemischiefsflowingfromthewretchedschemeofanhouseofpeers。
　　Asacombination,itcanalwaysthrowaconsiderableportionoftaxesfromitself;andasanhereditaryhouse,accountabletonobody,itresemblesarottenborough,whoseconsentistobecourtedbyinterest。Therearebutfewofitsmembers,whoarenotinsomemodeorotherparticipators,ordisposersofthepublicmoney。Oneturnsacandle—holder,oralordinwaiting;
　　anotheralordofthebed—chamber,agroomofthestole,oranyinsignificantnominalofficetowhichasalaryisannexed,paidoutofthepublictaxes,andwhichavoidsthedirectappearanceofcorruption。Suchsituationsarederogatorytothecharacterofman;andwheretheycanbesubmittedto,honourcannotreside。
　　Toallthesearetobeaddedthenumerousdependants,thelonglistofyoungerbranchesanddistantrelations,whoaretobeprovidedforatthepublicexpense:inshort,wereanestimationtobemadeofthechargeofaristocracytoanation,itwillbefoundnearlyequaltothatofsupportingthepoor。TheDukeofRichmondalone（andtherearecasessimilartohis）takesawayasmuchforhimselfaswouldmaintaintwothousandpoorandagedpersons。
　　Isit,then,anywonder,thatundersuchasystemofgovernment,taxesandrateshavemultipliedtotheirpresentextent？
　　Instatingthesematters,Ispeakanopenanddisinterestedlanguage,dictatedbynopassionbutthatofhumanity。Tome,whohavenotonlyrefusedoffers,becauseIthoughtthemimproper,buthavedeclinedrewardsImightwithreputationhaveaccepted,itisnowonderthatmeannessandimpositionappeardisgustful。
　　Independenceismyhappiness,andIviewthingsastheyare,withoutregardtoplaceorperson;mycountryistheworld,andmyreligionistodogood。
　　Mr。Burke,inspeakingofthearistocraticallawofprimogeniture,says,"itisthestandinglawofourlandedinheritance;andwhich,withoutquestion,hasatendency,andIthink,"continueshe,"ahappytendency,topreserveacharacterofweightandconsequence。"
　　Mr。Burkemaycallthislawwhathepleases,buthumanityandimpartialreflectionwilldenounceitasalawofbrutalinjustice。
　　Werewenotaccustomedtothedailypractice,anddidweonlyhearofitasthelawofsomedistantpartoftheworld,weshouldconcludethatthelegislatorsofsuchcountrieshadnotarrivedatastateofcivilisation。
　　Astoitspreservingacharacterofweightandconsequence,thecaseappearstomedirectlythereverse。Itisanattaintuponcharacter;asortofprivateeringonfamilyproperty。Itmayhaveweightamongdependenttenants,butitgivesnoneonascaleofnational,andmuchlessofuniversalcharacter。Speakingformyself,myparentswerenotabletogivemeashilling,beyondwhattheygavemeineducation;andtodothistheydistressedthemselves:
　　yet,Ipossessmoreofwhatiscalledconsequence,intheworld,thananyoneinMr。Burke'scatalogueofaristocrats。
　　Havingthusglancedatsomeofthedefectsofthetwohousesofparliament,Iproceedtowhatiscalledthecrown,uponwhichIshallbeveryconcise。
　　Itsignifiesanominalofficeofamillionsterlingayear,thebusinessofwhichconsistsinreceivingthemoney。Whetherthepersonbewiseorfoolish,saneorinsane,anativeoraforeigner,mattersnot。EveryministryactsuponthesameideathatMr。
　　Burkewrites,namely,thatthepeoplemustbehood—winked,andheldinsuperstitiousignorancebysomebugbearorother;
　　andwhatiscalledthecrownanswersthispurpose,andthereforeitanswersallthepurposestobeexpectedfromit。Thisismorethancanbesaidoftheothertwobranches。
　　Thehazardtowhichthisofficeisexposedinallcountries,isnotfromanythingthatcanhappentotheman,butfromwhatmayhappentothenation—thedangerofitscomingtoitssenses。
　　Ithasbeencustomarytocallthecrowntheexecutivepower,andthecustomiscontinued,thoughthereasonhasceased。
　　Itwascalledtheexecutive,becausethepersonwhomitsignifiedused,formerly,toactinthecharacterofajudge,inadministeringorexecutingthelaws。Thetribunalswerethenapartofthecourt。Thepower,therefore,whichisnowcalledthejudicial,iswhatwascalledtheexecutiveand,consequently,oneorotherofthetermsisredundant,andoneoftheofficesuseless。Whenwespeakofthecrownnow,itmeansnothing;itsignifiesneitherajudgenorageneral:besideswhichitisthelawsthatgovern,andnottheman。Theoldtermsarekeptup,togiveanappearanceofconsequencetoemptyforms;andtheonlyeffecttheyhaveisthatofincreasingexpenses。
　　BeforeIproceedtothemeansofrenderinggovernmentsmoreconducivetothegeneralhappinessofmankind,thantheyareatpresent,itwillnotbeimpropertotakeareviewoftheprogressoftaxationinEngland。
　　Itisageneralidea,thatwhentaxesareoncelaidon,theyarenevertakenoff。Howevertruethismayhavebeenoflate,itwasnotalwaysso。Either,therefore,thepeopleofformertimesweremorewatchfulovergovernmentthanthoseofthepresent,orgovernmentwasadministeredwithlessextravagance。
　　ItisnowsevenhundredyearssincetheNormanconquest,andtheestablishmentofwhatiscalledthecrown。Takingthisportionoftimeinsevenseparateperiodsofonehundredyearseach,theamountoftheannualtaxes,ateachperiod,willbeasfollows:
　　AnnualtaxesleviedbyWilliamtheConqueror,beginningintheyear1066L400,000
　　Annualtaxesat100yearsfromtheconquest（1166）
　　200,000
　　Annualtaxesat200yearsfromtheconquest（1266）
　　150,000
　　Annualtaxesat300yearsfromtheconquest（1366）
　　130,000
　　Annualtaxesat400yearsfromtheconquest（1466）
　　100,000
　　Thesestatementsandthosewhichfollow,aretakenfromSirJohnSinclair'sHistoryoftheRevenue;bywhichitappears,thattaxescontinueddecreasingforfourhundredyears,attheexpirationofwhichtimetheywerereducedthree—fourths,viz。,fromfourhundredthousandpoundstoonehundredthousand。ThepeopleofEnglandofthepresentday,haveatraditionaryandhistoricalideaofthebraveryoftheirancestors;butwhatevertheirvirtuesortheirvicesmighthavebeen,theycertainlywereapeoplewhowouldnotbeimposedupon,andwhokeptgovernmentsinaweastotaxation,ifnotastoprinciple。Thoughtheywerenotabletoexpelthemonarchicalusurpation,theyrestrictedittoarepublicaneconomyoftaxes。
　　Letusnowreviewtheremainingthreehundredyears:
　　Annualamountoftaxesat:
　　500yearsfromtheconquest（1566）500,000
　　600yearsfromtheconquest（1666）1,800,000
　　thepresenttime（1791）
　　17,000,000
　　Thedifferencebetweenthefirstfourhundredyearsandthelastthree,issoastonishing,astowarrantanopinion,thatthenationalcharacteroftheEnglishhaschanged。ItwouldhavebeenimpossibletohavedragoonedtheformerEnglish,intotheexcessoftaxationthatnowexists;andwhenitisconsideredthatthepayofthearmy,thenavy,andofalltherevenueofficers,isthesamenowasitwasaboutahundredyearsago,whenthetaxeswerenotaboveatenthpartofwhattheyareatpresent,itappearsimpossibletoaccountfortheenormousincreaseandexpenditureonanyotherground,thanextravagance,corruption,andintrigue。*[31]
　　WiththeRevolutionof1688,andmoresosincetheHanoversuccession,camethedestructivesystemofcontinentalintrigues,andtherageforforeignwarsandforeigndominion;systemsofsuchsecuremysterythattheexpensesadmitofnoaccounts;asinglelinestandsformillions。TowhatexcesstaxationmighthaveextendedhadnottheFrenchrevolutioncontributedtobreakupthesystem,andputanendtopretences,isimpossibletosay。Viewed,asthatrevolutionoughttobe,asthefortunatemeansoflesseningtheloadoftaxesofbothcountries,itisofasmuchimportancetoEnglandastoFrance;and,ifproperlyimprovedtoalltheadvantagesofwhichitiscapable,andtowhichitleads,deservesasmuchcelebrationinonecountryastheother。
　　Inpursuingthissubject,Ishallbeginwiththematterthatfirstpresentsitself,thatoflesseningtheburthenoftaxes;andshallthenaddsuchmatterandpropositions,respectingthethreecountriesofEngland,France,andAmerica,asthepresentprospectofthingsappearstojustify:Imean,anallianceofthethree,forthepurposesthatwillbementionedintheirproperplace。
　　Whathashappenedmayhappenagain。Bythestatementbeforeshownoftheprogressoftaxation,itisseenthattaxeshavebeenlessenedtoafourthpartofwhattheyhadformerlybeen。Thoughthepresentcircumstancesdonotadmitofthesamereduction,yettheyadmitofsuchabeginning,asmayaccomplishthatendinlesstimethanintheformercase。
　　TheamountoftaxesfortheyearendingatMichaelmas1788,wasasfollows:
　　Land—taxL1,950,000
　　Customs3,789,274
　　Excise（includingoldandnewmalt）
　　6,751,727
　　Stamps1,278,214
　　Miscellaneoustaxesandincidents1,803,755
　　L15,572,755
　　Sincetheyear1788,upwardsofonemillionnewtaxeshavebeenlaidon,besidestheproduceofthelotteries;andasthetaxeshaveingeneralbeenmoreproductivesincethanbefore,theamountmaybetaken,inroundnumbers,atL17,000,000。（Theexpenseofcollectionandthedrawbacks,whichtogetheramounttonearlytwomillions,arepaidoutofthegrossamount;andtheaboveisthenetsumpaidintotheexchequer）。Thissumofseventeenmillionsisappliedtotwodifferentpurposes;theonetopaytheinterestoftheNationalDebt,theothertothecurrentexpensesofeachyear。Aboutninemillionsareappropriatedtotheformer;andtheremainder,beingnearlyeightmillions,tothelatter。Astothemillion,saidtobeappliedtothereductionofthedebt,itissomuchlikepayingwithonehandandtakingoutwiththeother,asnottomeritmuchnotice。Ithappened,fortunatelyforFrance,thatshepossessednationaldomainsforpayingoffherdebt,andtherebylesseninghertaxes;butasthisisnotthecasewithEngland,herreductionoftaxescanonlytakeplacebyreducingthecurrentexpenses,whichmaynowbedonetotheamountoffourorfivemillionsannually,aswillhereafterappear。Whenthisisaccomplisheditwillmorethancounter—balancetheenormouschargeoftheAmericanwar;andthesavingwillbefromthesamesourcefromwhencetheevilarose。Astothenationaldebt,howeverheavytheinterestmaybeintaxes,yet,asitservestokeepaliveacapitalusefultocommerce,itbalancesbyitseffectsaconsiderablepartofitsownweight;andasthequantityofgoldandsilveris,bysomemeansorother,shortofitsproperproportion,beingnotmorethantwentymillions,whereasitshouldbesixty（foreignintrigue,foreignwars,foreigndominions,willinagreatmeasureaccountforthedeficiency）,itwould,besidestheinjustice,bebadpolicytoextinguishacapitalthatservestosupplythatdefect。Butwithrespecttothecurrentexpense,whateverissavedtherefromisgain。Theexcessmayservetokeepcorruptionalive,butithasnore—actiononcreditandcommerce,liketheinterestofthedebt。
　　ItisnowveryprobablethattheEnglishGovernment（Idonotmeanthenation）isunfriendlytotheFrenchRevolution。
　　Whateverservestoexposetheintrigueandlessentheinfluenceofcourts,bylesseningtaxation,willbeunwelcometothosewhofeeduponthespoil。WhilsttheclamourofFrenchintrigue,arbitrarypower,popery,andwoodenshoescouldbekeptup,thenationwaseasilyalluredandalarmedintotaxes。Thosedaysarenowpast:deception,itistobehoped,hasreapeditslastharvest,andbettertimesareinprospectforbothcountries,andfortheworld。