Thismodeoftaxation，ithasalreadybeenobserved，whenappliedtoobjectsofaspeedyconsumptionisnotaveryconvenientone。
　　Itmightbeadopted，however，incaseswherenobettercouldbedone。
　　Sugar，rum，andtobaccoarecommoditieswhicharenowherenecessariesoflife，whicharebecomeobjectsofalmostuniversalconsumption，andwhicharethereforeextremelypropersubjectsoftaxation。Ifaunionwiththecoloniesweretotakeplace，thosecommoditiesmightbetaxedeitherbeforetheygooutofthehandsofthemanufacturerorgrower，orifthismodeoftaxationdidnotsuitthecircumstancesofthosepersons，theymightbedepositedinpublicwarehousesbothattheplaceofmanufacture，andatallthedifferentportsoftheempiretowhichtheymightafterwardsbetransported，toremainthere，underthejointcustodyoftheownerandtherevenueofficer，tillsuchtimeastheyshouldbedeliveredouteithertotheconsumer，tothemerchantretailerforhomeconsumption，ortothemerchantexporter，thetaxnottobeadvancedtillsuchdelivery。Whendeliveredoutforexportation，togodutyfreeuponpropersecuritybeinggiventhattheyshouldreallybeexportedoutoftheempire。TheseareperhapstheprincipalcommoditieswithregardtowhichaunionwiththecoloniesmightrequiresomeconsiderablechangeinthepresentsystemofBritishtaxation。
　　Whatmightbetheamountoftherevenuewhichthissystemoftaxationextendedtoallthedifferentprovincesoftheempiremightproduce，itmust，nodoubt，bealtogetherimpossibletoascertainwithtolerableexactness。BymeansofthissystemthereisannuallyleviedinGreatBritain，uponlessthaneightmillionsofpeople，morethantenmillionsofrevenue。Irelandcontainsmorethantwomillionsofpeople，andaccordingtotheaccountslaidbeforethecongress，thetwelveassociatedprovincesofAmericacontainmorethanthree。Thoseaccounts，however，mayhavebeenexaggerated，inorder，perhaps，eithertoencouragetheirownpeople，ortointimidatethoseofthiscountry，andweshallsuppose，therefore，thatourNorthAmericanandWestIndiancoloniestakentogethercontainnomorethanthreemillions;orthatthewholeBritishempire，inEuropeandAmerica，containsnomorethanthirteenmillionsofinhabitants。
　　Ifuponlessthaneightmillionsofinhabitantsthissystemoftaxationraisesarevenueofmorethantenmillionssterling，itoughtuponthirteenmillionsofinhabitantstoraisearevenueofmorethansixteenmillionstwohundredandfiftythousandpoundssterling。Fromthisrevenue，supposingthatthissystemcouldproduceit，mustbedeductedtherevenueusuallyraisedinIrelandandtheplantationsfordefrayingtheexpenseoftheirrespectivecivilgovernments。TheexpenseofthecivilandmilitaryestablishmentofIreland，togetherwiththeinterestofthepublicdebt，amounts，atamediumofthetwoyearswhichendedMarch1775，tosomethinglessthansevenhundredandfiftythousandpoundsayear。ByaveryexactaccountoftherevenueoftheprincipalcoloniesofAmericaandtheWestIndies，itamounted，beforethecommencementofthepresentdisturbances，toahundredandforty—onethousandeighthundredpounds。Inthisaccount，however，therevenueofMaryland，ofNorthCarolina，andofallourlateacquisitionsbothuponthecontinentandintheislandsisomitted，whichmayperhapsmakeadifferenceofthirtyorfortythousandpounds。Forthesakeofevennumbers，therefore，letussupposethattherevenuenecessaryforsupportingthecivilgovernmentofIrelandandtheplantationsmayamounttoamillion。Therewouldremainconsequentlyarevenueoffifteenmillionstwohundredandfiftythousandpoundstobeappliedtowardsdefrayingthegeneralexpenseoftheempire，andtowardspayingthepublicdebt。ButiffromthepresentrevenueofGreatBritainamillioncouldinpeaceabletimesbesparedtowardsthepaymentofthatdebt，sixmillionstwohundredandfiftythousandpoundscouldverywellbesparedfromthisimprovedrevenue。Thisgreatsinkingfund，too，mightbeaugmentedeveryyearbytheinterestofthedebtwhichhadbeendischargedtheyearbefore，andmightinthismannerincreasesoveryrapidlyastobesufficientinafewyearstodischargethewholedebt，andthustorestorecompletelytheatpresentdebilitatedandlanguishingvigouroftheempire。Inthemeantimethepeoplemightberelievedfromsomeofthemostburdensometaxes;fromthosewhichareimposedeitheruponthenecessariesoflife，oruponthematerialsofmanufacture。Thelabouringpoorwouldthusbeenabledtolivebetter，toworkcheaper，andtosendtheirgoodscheapertomarket。Thecheapnessoftheirgoodswouldincreasethedemandforthem，andconsequentlyforthelabourofthosewhoproducedthem。Thisincreaseinthedemandforlabourwouldbothincreasethenumbersandimprovethecircumstancesofthelabouringpoor。Theirconsumptionwouldincrease，andtogetherwithittherevenuearisingfromallthosearticlesoftheirconsumptionuponwhichthetaxesmightbeallowedtoremain。
　　Therevenuearisingfromthissystemoftaxation，however，mightnotimmediatelyincreaseinproportiontothenumberofpeoplewhoweresubjectedtoit。Greatindulgencewouldforsometimebeduetothoseprovincesoftheempirewhichwerethussubjectedtoburdenstowhichtheyhadnotbeforebeenaccustomed，andevenwhenthesametaxescametobeleviedeverywhereasexactlyaspossible，theywouldnoteverywhereproducearevenueproportionedtothenumbersofthepeople。Inapoorcountrytheconsumptionoftheprincipalcommoditiessubjecttothedutiesofcustomsandexciseisverysmall，andinathinlyinhabitedcountrytheopportunitiesofsmugglingareverygreat。TheconsumptionofmaltliquorsamongtheinferiorranksofpeopleinScotlandisverysmall，andtheexciseuponmalt，beer，andaleproduceslesstherethaninEnglandinproportiontothenumbersofthepeopleandtherateoftheduties，whichuponmaltisdifferentonaccountofasupposeddifferenceofquality。Intheseparticularbranchesoftheexcisethereisnot，Iapprehend，muchmoresmugglingintheonecountrythanintheother。Thedutiesuponthedistillery，andthegreaterpartofthedutiesofcustoms，inproportiontothenumbersofpeopleintherespectivecountries，producelessinScotlandthaninEngland，notonlyonaccountofthesmallerconsumptionofthetaxedcommodities，butofthemuchgreaterfacilityofsmuggling。
　　InIrelandtheinferiorranksofpeoplearestillpoorerthaninScotland，andmanypartsofthecountryarealmostasthinlyinhabited。InIreland，therefore，theconsumptionofthetaxedcommoditiesmight，inproportiontothenumberofthepeople，bestilllessthanScotland，andthefacilityofsmugglingnearlythesame。InAmericaandtheWestIndiesthewhitepeopleevenofthelowestrankareinmuchbettercircumstancesthanthoseofthesamerankinEngland，andtheirconsumptionofalltheluxuriesinwhichtheyusuallyindulgethemselvesisprobablymuchgreater。Theblacks，indeed，whomakethegreaterpartoftheinhabitantsbothofthesoutherncoloniesuponthecontinentandoftheWestIndiaislands，astheyareinastateofslavery，are，nodoubt，inaworseconditionthanthepoorestpeopleeitherinScotlandorIreland。Wemustnot，however，uponthataccount，imaginethattheyareworsefed，orthattheirconsumptionofarticleswhichmightbesubjectedtomoderatedutiesislessthanthatevenofthelowerranksofpeopleinEngland。Inorderthattheymayworkwell，itistheinterestoftheirmasterthattheyshouldbefedwellandkeptingoodheartinthesamemannerasitishisinterestthathisworkingcattleshouldbeso。Theblacksaccordinglyhavealmosteverywheretheirallowanceofrumandmolassesorsprucebeerinthesamemannerasthewhiteservants，andthisallowancewouldnotprobablybewithdrawnthoughthosearticlesshouldbesubjectedtomoderateduties。Theconsumptionofthetaxedcommodities，therefore，inproportiontothenumberofinhabitants，wouldprobablybeasgreatinAmericaandtheWestIndiesasinanypartoftheBritishempire。Theopportunitiesofsmuggling，indeed，wouldbemuchgreater;America，inproportiontotheextentofthecountry，beingmuchmorethinlyinhabitedthaneitherScotlandorIreland。Iftherevenue，however，whichisatpresentraisedbythedifferentdutiesuponmaltandmaltliquorsweretobeleviedbyasingledutyuponmalt，theopportunityofsmugglinginthemostimportantbranchoftheexcisewouldbealmostentirelytakenaway:andifthedutiesofcustoms，insteadofbeingimposeduponalmostallthedifferentarticlesofimportation，wereconfinedtoafewofthemostgeneraluseandconsumption，andifthelevyingofthosedutiesweresubjectedtotheexciselaws，theopportunityofsmuggling，thoughnotsoentirelytakenaway，wouldbeverymuchdiminished。Inconsequenceofthosetwo，apparently，verysimpleandeasyalterations，thedutiesofcustomsandexcisemightprobablyproducearevenueasgreatinproportiontotheconsumptionofthemostthinlyinhabitedprovinceastheydoatpresentinproportiontothatofthemostpopulous。
　　TheAmericans，ithasbeensaid，indeed，havenogoldorsilvermoney;theinteriorcommerceofthecountrybeingcarriedonbyapapercurrency，andthegoldandsilverwhichoccasionallycomeamongthembeingallsenttoGreatBritaininreturnforthecommoditieswhichtheyreceivefromus。Butwithoutgoldandsilver，itisadded，thereisnopossibilityofpayingtaxes。Wealreadygetallthegoldandsilverwhichtheyhave。Howisitpossibletodrawfromthemwhattheyhavenot？
　　ThepresentscarcityofgoldandsilvermoneyinAmericaisnottheeffectofthepovertyofthatcountry，oroftheinabilityofthepeopletheretopurchasethosemetals。Inacountrywherethewagesoflabouraresomuchhigher，andthepriceofprovisionssomuchlowerthaninEngland，thegreaterpartofthepeoplemustsurelyhavewherewithaltopurchaseagreaterquantityifitwereeithernecessaryorconvenientforthemtodoso。Thescarcityofthosemetals，therefore，mustbetheeffectofchoice，andnotofnecessity。
　　Itisfortransactingeitherdomesticorforeignbusinessthatgoldandsilvermoneyiseithernecessaryorconvenient。
　　Thedomesticbusinessofeverycountry，ithasbeenshowninthesecondbookofthisInquiry，may，atleastinpeaceabletimes，betransactedbymeansofapapercurrencywithnearlythesamedegreeofconveniencyasbygoldandsilvermoney。ItisconvenientfortheAmericans，whocouldalwaysemploywithprofitintheimprovementoftheirlandsagreaterstockthantheycaneasilyget，tosaveasmuchaspossibletheexpenseofsocostlyaninstrumentofcommerceasgoldandsilver，andrathertoemploythatpartoftheirsurplusproducewhichwouldbenecessaryforpurchasingthosemetalsinpurchasingtheinstrumentsoftrade，thematerialsofclothing，severalpartsofhouseholdfurniture，andtheironworknecessaryforbuildingandextendingtheirsettlementsandplantations;inpurchasing，notdeadstock，butactiveandproductivestock。Thecolonygovernmentsfinditfortheirinteresttosupplythepeoplewithsuchaquantityofpapermoneyasisfullysufficientandgenerallymorethansufficientfortransactingtheirdomesticbusiness。Someofthosegovernments，thatofPennsylvaniaparticularly，derivearevenuefromlendingthispaper—moneytotheirsubjectsataninterestofsomuchpercent。Others，likethatofMassachusettsBay，advanceuponextraordinaryemergenciesapaper—moneyofthiskindfordefrayingthepublicexpense，andafterwards，whenitsuitstheconveniencyofthecolony，redeemitatthedepreciatedvaluetowhichitgraduallyfalls。In1747，thatcolonypaid，inthismanner，thegreaterpartofitspublicdebtswiththetenthpartofthemoneyforwhichitsbillshadbeengranted。Itsuitstheconveniencyoftheplanterstosavetheexpenseofemployinggoldandsilvermoneyintheirdomestictransactions，anditsuitstheconveniencyofthecolonygovernmentstosupplythemwithamediumwhich，thoughattendedwithsomeveryconsiderabledisadvantages，enablesthemtosavethatexpense。Theredundancyofpaper—moneynecessarilybanishesgoldandsilverfromthedomestictransactionsofthecolonies，forthesamereasonthatithasbanishedthosemetalsfromthegreaterpartofthedomestictransactionsinScotland;andinbothcountriesitisnotthepoverty，buttheenterprisingandprojectingspiritofthepeople，theirdesireofemployingallthestockwhichtheycangetasactiveandproductivestock，whichhasoccasionedthisredundancyofpaper—money。IntheexteriorcommercewhichthedifferentcoloniescarryonwithGreatBritain，goldandsilveraremoreorlessemployedexactlyinproportionastheyaremoreorlessnecessary。Wherethosemetalsarenotnecessarytheyseldomappear。Wheretheyarenecessarytheyaregenerallyfound。
　　InthecommercebetweenGreatBritainandthetobaccocoloniestheBritishgoodsaregenerallyadvancedtothecolonistsataprettylongcredit，andareafterwardspaidforintobacco，ratedatacertainprice。Itismoreconvenientforthecoloniststopayintobaccothaningoldandsilver。Itwouldbemoreconvenientforanymerchanttopayforthegoodswhichhiscorrespondentshadsoldtohiminsomeothersortofgoodswhichhemighthappentodealinthaninmoney。Suchamerchantwouldhavenooccasiontokeepanypartofhisstockbyhimunemployed，andinreadymoney，foransweringoccasionaldemands。Hecouldhave，atalltimes，alargerquantityofgoodsinhisshoporwarehouse，andhecoulddealtoagreaterextent。Butitseldomhappenstobeconvenientforallthecorrespondentsofamerchanttoreceivepaymentforthegoodswhichtheyselltohimingoodsofsomeotherkindwhichhehappenstodealin。TheBritishmerchantswhotradetoVirginiaandMarylandhappentobeaparticularsetofcorrespondents，towhomitismoreconvenienttoreceivepaymentforthegoodswhichtheyselltothosecoloniesintobaccothaningoldandsilver。Theyexpecttomakeaprofitbythesaleofthetobacco。Theycouldmakenonebythatofthegoldandsilver。Goldandsilver，therefore，veryseldomappearinthecommercebetweenGreatBritainandthetobaccocolonies。MarylandandVirginiahaveaslittleoccasionforthosemetalsintheirforeignasintheirdomesticcommerce。Theyaresaid，accordingly，tohavelessgoldandsilvermoneythananyothercoloniesinAmerica。Theyarereckoned，however，asthriving，andconsequentlyasrich，asanyoftheirneighbours。
　　Inthenortherncolonies，Pennsylvania，NewYork，NewJersey，thefourgovernmentsofNewEngland，etc。，thevalueoftheirownproducewhichtheyexporttoGreatBritainisnotequaltothatofthemanufactureswhichtheyimportfortheirownuse，andforthatofsomeoftheothercoloniestowhichtheyarethecarriers。Abalance，therefore，mustbepaidtothemothercountryingoldandsilver，andthisbalancetheygenerallyfind。
　　InthesugarcoloniesthevalueoftheproduceannuallyexportedtoGreatBritainismuchgreaterthanthatofallthegoodsimportedfromthence。Ifthesugarandrumannuallysenttothemothercountrywerepaidforinthosecolonies，GreatBritainwouldbeobligedtosendouteveryyearaverylargebalanceinmoney，andthetradetotheWestIndieswould，byacertainspeciesofpoliticians，beconsideredasextremelydisadvantageous。ButitsohappensthatmanyoftheprincipalproprietorsofthesugarplantationsresideinGreatBritain。
　　Theirrentsareremittedtotheminsugarandrum，theproduceoftheirestates。ThesugarandrumwhichtheWestIndiamerchantspurchaseinthosecoloniesupontheirownaccountarenotequalinvaluetothegoodswhichtheyannuallysellthere。Abalance，therefore，mustnecessarilybepaidtothemingoldandsilver，andthisbalance，too，isgenerallyfound。
　　ThedifficultyandirregularityofpaymentfromthedifferentcoloniestoGreatBritainhavenotbeenatallinproportiontothegreatnessorsmallnessofthebalanceswhichwererespectivelyduefromthem。Paymentshaveingeneralbeenmoreregularfromthenorthernthanfromthetobaccocolonies，thoughtheformerhavegenerallypaidaprettylargebalanceinmoney，whilethelatterhaveeitherpaidnobalance，oramuchsmallerone。Thedifficultyofgettingpaymentfromourdifferentsugarcolonieshasbeengreaterorlessinproportion，notsomuchtotheextentofthebalancesrespectivelyduefromthem，astothequantityofuncultivatedlandwhichtheycontained;thatis，tothegreaterorsmallertemptationwhichtheplantershavebeenunderofovertrading，orofundertakingthesettlementandplantationofgreaterquantitiesofwastelandthansuitedtheextentoftheircapitals。ThereturnsfromthegreatislandofJamaica，wherethereisstillmuchuncultivatedland，have，uponthisaccount，beeningeneralmoreirregularanduncertainthanthosefromthesmallerislandsofBarbadoes，Antigua，andSt。
　　Christophers，whichhaveforthesemanyyearsbeencompletelycultivated，andhave，uponthataccount，affordedlessfieldforthespeculationsoftheplanter。ThenewacquisitionsofGrenada，Tobago，St。Vincents，andDominicahaveopenedanewfieldforspeculationsofthiskind，andthereturnsfromthoseislandshaveoflatebeenasirregularanduncertainasthosefromthegreatislandofJamaica。
　　Itisnot，therefore，thepovertyofthecolonieswhichoccasions，inthegreaterpartofthem，thepresentscarcityofgoldandsilvermoney。Theirgreatdemandforactiveandproductivestockmakesitconvenientforthemtohaveaslittledeadstockaspossible，anddisposesthemuponthataccounttocontentthemselveswithacheaperthoughlesscommodiousinstrumentofcommercethangoldandsilver。Theyaretherebyenabledtoconvertthevalueofthatgoldandsilverintotheinstrumentsoftrade，intothematerialsofclothing，intohouseholdfurniture，andintotheironworknecessaryforbuildingandextendingtheirsettlementsandplantations。Inthosebranchesofbusinesswhichcannotbetransactedwithoutgoldandsilvermoney，itappearsthattheycanalwaysfindthenecessaryquantityofthosemetals;andiftheyfrequentlydonotfindit，theirfailureisgenerallytheeffect，notoftheirnecessarypoverty，butoftheirunnecessaryandexcessiveenterprise。Itisnotbecausetheyarepoorthattheirpaymentsareirregularanduncertain，butbecausetheyaretooeagertobecomeexcessivelyrich。ThoughallthatpartoftheproduceofthecolonytaxeswhichwasoverandabovewhatwasnecessaryfordefrayingtheexpenseoftheirowncivilandmilitaryestablishmentsweretoberemittedtoGreatBritainingoldandsilver，thecolonieshaveabundantlywherewithaltopurchasetherequisitequantityofthosemetals。Theywouldinthiscasebeobliged，indeed，toexchangeapartoftheirsurplusproduce，withwhichtheynowpurchaseactiveandproductivestock，fordeadstock。Intransactingtheirdomesticbusinesstheywouldbeobligedtoemployacostlyinsteadofacheapinstrumentofcommerce，andtheexpenseofpurchasingthiscostlyinstrumentmightdampsomewhatthevivacityandardouroftheirexcessiveenterpriseintheimprovementofland。Itmightnot，however，benecessarytoremitanypartoftheAmericanrevenueingoldandsilver。ItmightberemittedinbillsdrawnuponandacceptedbyparticularmerchantsorcompaniesinGreatBritaintowhomapartofthesurplusproduceofAmericahadbeenconsigned，whowouldpayintothetreasurytheAmericanrevenueinmoney，afterhavingthemselvesreceivedthevalueofitingoods;andthewholebusinessmightfrequentlybetransactedwithoutexportingasingleounceofgoldorsilverfromAmerica。
　　ItisnotcontrarytojusticethatbothIrelandandAmericashouldcontributetowardsthedischargeofthepublicdebtofGreatBritain。ThatdebthasbeencontractedinsupportofthegovernmentestablishedbytheRevolution，agovernmenttowhichtheProtestantsofIrelandowe，notonlythewholeauthoritywhichtheyatpresentenjoyintheirowncountry，buteverysecuritywhichtheypossessfortheirliberty，theirproperty，andtheirreligion;agovernmenttowhichseveralofthecoloniesofAmericaowetheirpresentcharters，andconsequentlytheirpresentconstitution，andtowhichallthecoloniesofAmericaowetheliberty，security，andpropertywhichtheyhaveeversinceenjoyed。Thatpublicdebthasbeencontractedinthedefence，notofGreatBritainalone，butofallthedifferentprovincesoftheempire;theimmensedebtcontractedinthelatewarinparticular，andagreatpartofthatcontractedinthewarbefore，werebothproperlycontractedindefenceofAmerica。
　　ByaunionwithGreatBritain，Irelandwouldgain，besidesthefreedomoftrade，otheradvantagesmuchmoreimportant，andwhichwouldmuchmorethancompensateanyincreaseoftaxesthatmightaccompanythatunion。BytheunionwithEnglandthemiddlingandinferiorranksofpeopleinScotlandgainedacompletedeliverancefromthepowerofanaristocracywhichhadalwaysbeforeoppressedthem。ByaunionwithGreatBritainthegreaterpartofthepeopleofallranksinIrelandwouldgainanequallycompletedeliverancefromamuchmoreoppressivearistocracy;anaristocracynotfounded，likethatofScotland，inthenaturalandrespectabledistinctionsofbirthandfortune，butinthemostodiousofalldistinctions，thoseofreligiousandpoliticalprejudices;distinctionswhich，morethananyother，animateboththeinsolenceoftheoppressorsandthehatredandindignationoftheoppressed，andwhichcommonlyrendertheinhabitantsofthesamecountrymorehostiletooneanotherthanthoseofdifferentcountrieseverare。WithoutaunionwithGreatBritaintheinhabitantsofIrelandarenotlikelyformanyagestoconsiderthemselvesasonepeople。
　　Nooppressivearistocracyhaseverprevailedinthecolonies。Eventhey，however，would，inpointofhappinessandtranquility，gainconsiderablybyaunionwithGreatBritain。Itwould，atleast，deliverthemfromthoserancorousandvirulentfactionswhichareinseparablefromsmalldemocracies，andwhichhavesofrequentlydividedtheaffectionsoftheirpeople，anddisturbedthetranquillityoftheirgovernments，intheirformsonearlydemocratical。InthecaseofatotalseparationfromGreatBritain，which，unlesspreventedbyaunionofthiskind，seemsverylikelytotakeplace，thosefactionswouldbetentimesmorevirulentthanever。Beforethecommencementofthepresentdisturbances，thecoercivepowerofthemothercountryhadalwaysbeenabletorestrainthosefactionsfrombreakingoutintoanythingworsethangrossbrutalityandinsult。Ifthatcoercivepowerwereentirelytakenaway，theywouldprobablysoonbreakoutintoopenviolenceandbloodshed。Inallgreatcountrieswhichareunitedunderoneuniformgovernment，thespiritofpartycommonlyprevailslessintheremoteprovincesthaninthecentreoftheempire。Thedistanceofthoseprovincesfromthecapital，fromtheprincipalseatofthegreatscrambleoffactionandambition，makesthementerlessintotheviewsofanyofthecontendingparties，andrendersthemmoreindifferentandimpartialspectatorsoftheconductofall。ThespiritofpartyprevailslessinScotlandthaninEngland。InthecaseofaunionitwouldprobablyprevaillessinIrelandthaninScotland，andthecolonieswouldprobablysoonenjoyadegreeofconcordandunanimityatpresentunknowninanypartoftheBritishempire。
　　BothIrelandandthecolonies，indeed，wouldbesubjectedtoheaviertaxesthananywhichtheyatpresentpay。Inconsequence，however，ofadiligentandfaithfulapplicationofthepublicrevenuetowardsthedischargeofthenationaldebt，thegreaterpartofthosetaxesmightnotbeoflongcontinuance，andthepublicrevenueofGreatBritainmightsoonbereducedtowhatwasnecessaryformaintainingamoderatepeaceestablishment。
　　TheterritorialacquisitionsoftheEastIndiaCompany，theundoubtedrightofthecrown，thatis，ofthestateandpeopleofGreatBritain，mightberenderedanothersourceofrevenuemoreabundant，perhaps，thanallthosealreadymentioned。Thosecountriesarerepresentedasmorefertile，moreextensive，and，inproportiontotheirextent，muchricherandmorepopulousthanGreatBritain。Inordertodrawagreatrevenuefromthem，itwouldnotprobablybenecessarytointroduceanynewsystemoftaxationintocountrieswhicharealreadysufficientlyandmorethansufficientlytaxed。Itmight，perhaps，bemorepropertolightenthantoaggravatetheburdenofthoseunfortunatecountries，andtoendeavourtodrawarevenuefromthem，notbyimposingnewtaxes，butbypreventingtheembezzlementandmisapplicationofthegreaterpartofthosewhichtheyalreadypay。
　　IfitshouldbefoundimpracticableforGreatBritaintodrawanyconsiderableaugmentationofrevenuefromanyoftheresourcesabovementioned，theonlyresourcewhichcanremaintoherisadiminutionofherexpense。Inthemodeofcollectingandinthatofexpendingthepublicrevenue，thoughinboththeremaybestillroomforimprovement，GreatBritainseemstobeatleastaseconomicalasanyofherneighbours。ThemilitaryestablishmentwhichshemaintainsforherowndefenceintimeofpeaceismoremoderatethanthatofanyEuropeanstatewhichcanpretendtorivalhereitherinwealthorinpower。Noneofthosearticles，therefore，seemtoadmitofanyconsiderablereductionofexpense。Theexpenseofthepeaceestablishmentofthecolonieswas，beforethecommencementofthepresentdisturbances，veryconsiderable，andisanexpensewhichmay，andifnorevenuecanbedrawnfromthemoughtcertainlytobesavedaltogether。Thisconstantexpenseintimeofpeace，thoughverygreat，isinsignificantincomparisonwithwhatthedefenceofthecolonieshascostusintimeofwar。Thelastwar，whichwasundertakenaltogetheronaccountofthecolonies，costGreatBritain，ithasalreadybeenobserved，upwardsofninetymillions。TheSpanishwarof1739wasprincipallyundertakenontheiraccount，inwhich，andintheFrenchwarthatwastheconsequenceofit，GreatBritainspentupwardsoffortymillions，agreatpartofwhichoughtjustlytobechargedtothecolonies。
　　InthosetwowarsthecoloniescostGreatBritainmuchmorethandoublethesumwhichthenationaldebtamountedtobeforethecommencementofthefirstofthem。Haditnotbeenforthosewarsthatdebtmight，andprobablywouldbythistime，havebeencompletelypaid;andhaditnotbeenforthecolonies，theformerofthosewarsmightnot，andthelattercertainlywouldnothavebeenundertaken。ItwasbecausethecoloniesweresupposedtobeprovincesoftheBritishempirethatthisexpensewaslaidoutuponthem。Butcountrieswhichcontributeneitherrevenuenormilitaryforcetowardsthesupportoftheempirecannotbeconsideredasprovinces。Theymayperhapsbeconsideredasappendages，asasortofsplendidandshowyequipageoftheempire。Butiftheempirecannolongersupporttheexpenseofkeepingupthisequipage，itoughtcertainlytolayitdown;andifitcannotraiseitsrevenueinproportiontoitsexpense，itought，atleast，toaccommodateitsexpensetoitsrevenue。Ifthecolonies，notwithstandingtheirrefusaltosubmittoBritishtaxes，arestilltobeconsideredasprovincesoftheBritishempire，theirdefenceinsomefuturewarmaycostGreatBritainasgreatanexpenseasiteverhasdoneinanyformerwar。TherulersofGreatBritainhave，formorethanacenturypast，amusedthepeoplewiththeimaginationthattheypossessedagreatempireonthewestsideoftheAtlantic。Thisempire，however，hashithertoexistedinimaginationonly。Ithashithertobeen，notanempire，buttheprojectofanempire;notagoldmine，buttheprojectofagoldmine;aprojectwhichhascost，whichcontinuestocost，andwhich，ifpursuedinthesamewayasithasbeenhitherto，islikelytocost，immenseexpense，withoutbeinglikelytobringanyprofit;fortheeffectsofthemonopolyofthecolonytrade，ithasbeenshown，are，tothegreatbodyofthepeople，merelossinsteadofprofit。Itissurelynowtimethatourrulersshouldeitherrealizethisgoldendream，inwhichtheyhavebeenindulgingthemselves，perhaps，aswellasthepeople，orthattheyshouldawakefromitthemselves，andendeavourtoawakenthepeople。Iftheprojectcannotbecompleted，itoughttobegivenup。IfanyoftheprovincesoftheBritishempirecannotbemadetocontributetowardsthesupportofthewholeempire，itissurelytimethatGreatBritainshouldfreeherselffromtheexpenseofdefendingthoseprovincesintimeofwar，andofsupportinganypartoftheircivilormilitaryestablishmentsintimeofpeace，andendeavourtoaccommodateherfutureviewsanddesignstotherealmediocrityofhercircumstances。APPENDIX
　　AppendixThetwofollowingaccountsaresubjoinedinordertoillustrateandconfirmwhatissaidinthefifthchapterofthefourthbook，concerningthetonnagebountytothewhite—herringfishery。Thereader，Ibelieve，maydependupontheaccuracyofbothaccounts。
　　AnaccountofBussesfittedoutinScotlandforElevenYears，withtheNumberofEmptyBarrelscarriedout，andtheNumberofBarrelsofHerringscaught;alsotheBountyataMediumoneachBarrelofSeasteeks，andoneachBarrelwhenfullypacked。
　　EmptyBarrelsNumberofBarrelsofHerringsBountypaidonYearsBussescarriedoutcaughttheBussesLs。
　　d。177129594828322085
　　00
　　17721684131622237110557
　　6
　　17731904233342055125108
　　6
　　17742485930356365169522
　　6
　　177527569144528791931515
　　17762947632951863212907
　　6
　　17772406267943313175922
　　6
　　17782205639040958163162
　　6
　　17792065519429367152870
　　178018148315198851344512
　　6
　　17811353399216593961312
　　6
　　Total218655094337834715546311
　　Seasteeks378，347BountyatamediumforeachbarrelofseasteeksL082
　　1/4
　　Butabarrelofseasteeksbeingonlyreckonedtwo—thirdsofabarrelfullypacked，one—thirdisdeducted，whichbringsthebountytoL0123
　　3/41/3deducted126，1152/3
　　Barrelsfullypacked252，2311/3
　　Andiftheherringsareexported，thereis，besides，apremiumof028
　　SothatthebountypaidbyGovernmentinmoneyforeachbarrelisL014113/4
　　Butiftothisthedutyofthesaltusuallytakencreditforasexpendedincuringeachbarrel，whichatamediumisofforeign，onebushelandone—fourthofabushel，at10s。abushel，beadded，viz。0126
　　ThebountyoneachbarrelwouldamounttoL17
　　53/4
　　IftheherringsarecuredwithBritishsalt，itwillstandthus，viz。BountyasbeforeL014
　　113/4
　　ButiftothisbountythedutyontwobushelsofScotssaltat1s。6d。perbushel，supposedtobethequantityatamediumusedincuringeachbarrelisadded，towit0
　　30
　　ThebountyoneachbarrelwillamounttoL017113/4
　　And，WhenbussherringsareenteredforhomeconsumptioninScotland，andpaytheshillingabarrelofduty，thebountystandsthus，towitasbeforeL01233/4
　　Fromwhichthe1s。abarrelistobededucted010
　　0113
　　3/4
　　Buttothatthereistobeaddedagainthedutyoftheforeignsaltusedincuringabarrelofherrings，viz。
　　0126
　　SothatthepremiumallowedforeachbarrelofherringenteredforhomeconsumptionisL1393/4
　　IftheherringsarecuredwithBritishsalt，itwillstandasfollows，viz。BountyoneachbarrelbroughtinbythebussesasaboveL0123
　　3/4
　　Fromwhichdeductthe1s。abarrelpaidatthetimetheyareenteredforhomeconsumption010
　　L0113
　　3/4
　　ButiftothebountythedutyontwobushelsofScotssaltat1s。6d。perbushel，supposedtobethequantityatamediumusedincuringeachbarrel，isadded，towit030
　　ThepremiumforeachbarrelenteredforhomeconsumptionwillbeL01433/4
　　Thoughthelossofdutiesuponherringsexportedcannot，perhapsproperlybeconsideredasbounty;thatuponherringsenteredforhomeconsumptioncertainlymay。
　　AnAccountoftheQuantityofForeignSaltimportedinScotland，andofScotsSaltdeliveredDutyfreefromtheWorkstherefortheFishery，fromthe5thofApril1771tothe5thofApril1782，withaMediumofbothforoneYear。
　　ScotsSaltForeignSaltdeliveredfromPeriodImportedtheWorksBushelsBushelsFromthe5thofApril1771
　　tothe5thofApril1782936，974168，226
　　MediumforoneYear85，1795/1115，2933/11
　　ItistobeobservedthattheBushelofForeignSaltweights84lb。，thatofBritishSalt56lb。only。