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present circumstances do not admit of the same reduction, yet they admit of such a beginning, as may accomplish that end in less time than in the former case.

The amount of taxes for the year ending at Michaelmas 1788, was as follows:

Land-tax: £1,950,000 Customs: 3,789,274 Excise (including old and new malt) 6,751,727 Stamps: 1,278,214 Miscellaneous taxes and incidents: 1,803,755 £15,572,755

Since the year 1788, upwards of one million new taxes have been laid on, besides the produce of the lotteries; and as the taxes have in general been more productive since than before, the amount may be taken, in round numbers, at £17,000,000. (The expense of collection and the drawbacks, which together amount to nearly two millions, are paid out of the gross amount; and the above is the net sum paid into the exchequer). This sum of seventeen millions is applied to two different purposes; the one to pay the interest of the National Debt, the other to the current expenses of each year. About nine millions are appropriated to the former; and the remainder, being nearly eight millions, to the latter. As to the million, said to be applied to the reduction of the debt, it is so much like paying with one hand and taking out with the other, as not to merit much notice. It happened, fortunately for France, that she possessed national domains for paying off her debt, and thereby lessening her taxes; but as this is not the case with England, her reduction of taxes can only take place by reducing the current expenses, which may now be done to the amount of four or five millions annually, as will hereafter appear. When this is accomplished it will more than counterbalance the enormous charge of the American war; and the saving will be from the same source from whence the evil arose. As to the national debt, however heavy the interest may be in taxes, yet, as it serves to keep alive a capital useful to commerce, it balances by its effects a considerable part of its own weight; and as the quantity of gold and silver is, by some means or other, short of its proper proportion, being not more than twenty millions, whereas it should be sixty (foreign intrigue, foreign wars, foreign dominions, will in a great measure account for the deficiency), it would, besides the injustice, be bad policy to extinguish a capital that serves to supply that defect. But with respect to the current expense, whatever is saved therefrom is gain. The excess may serve to keep corruption alive, but it has no reaction on credit and commerce, like the interest of the debt.

It is now very probable that the English Government (I do not mean the nation) is unfriendly to the French Revolution. Whatever serves to expose the intrigue and lessen the influence of courts, by lessening taxation, will be unwelcome to those who feed upon the spoil. Whilst the clamour of French intrigue, arbitrary power, popery, and wooden shoes could be kept up, the nation was easily allured and alarmed into taxes. Those days are now past: deception, it is to be hoped, has reaped its last harvest, and better times are in prospect for both countries, and for the world.

Taking it for granted that an alliance may be formed between England, France, and America for the purposes hereafter to be mentioned, the national expenses of France and England may consequently be lessened. The same fleets and armies will no longer be necessary to either, and the reduction can be made ship for ship on each side. But to accomplish these objects the governments must necessarily be fitted to a common and correspondent principle. Confidence can never take place while an hostile disposition remains in either, or where mystery and secrecy on one side is opposed to candour and openness on the other.

These matters admitted, the national expenses might be put back, for the sake of a precedent, to what they were at some period when France and England were not enemies. This, consequently, must be prior to the Hanover succession, and also to the Revolution of 1688.52 The first instance that presents itself, antecedent to those dates, is in the very wasteful and profligate times of Charles the Second; at which time England and France acted as allies. If I have chosen a period of great extravagance, it will serve to show modern extravagance in a still worse light; especially as the pay of the navy, the army, and the revenue officers has not increased since that time.

The peace establishment was then as follows (see Sir John Sinclair’s History of the Revenue):

Navy: £300,000 Army: 212,000 Ordnance: 40,000 Civil List: 462,115 £1,014,115

The parliament, however, settled the whole annual peace establishment at $1,200,000.53 If we go back to the time of Elizabeth the amount of all the taxes was but half a million, yet the nation sees nothing during that period that reproaches it with want of consequence.

All circumstances, then, taken together, arising from the French revolution, from the approaching harmony and reciprocal interest of the two nations, the abolition of the court intrigue on both sides, and the progress of knowledge in the science of government, the annual expenditure might be put back to one million and a half, viz.:

Navy: £500,000 Army: 500,000 Expenses of Government: 500,000 £1,500,000

Even this sum is six times greater than the expenses of government are in America, yet the civil internal government in England (I mean that administered by means of quarter sessions, juries and assize, and which, in fact, is nearly the whole, and performed by the nation), is less expense upon the revenue, than the same species and portion of government is in America.

It is time that nations should be rational, and not be governed like animals, for the pleasure of their riders. To read the history of kings, a man would be almost inclined to suppose that government consisted in stag-hunting, and that every nation paid a million a-year to a huntsman. Man ought to have pride, or shame enough to blush

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