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ceafing of gain, the other in the increase of expenditure. But none of the author's promifes 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 fhould now come into power, I doubt not but they will be ready to take credit for any increase of trade or excife, that may arife from the happy circumstance of a good harvest.

This connects with his loud laments and melancholy prognoftications concerning the high price of the neceffaries of life and the products of labour, 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 firft neceffary of life is cheap in this country; and that too as weighed, not against labour, which is its true counterpoife, but against money. Does he call the price of wheat at this day, between 32 and 40 fhillings per quarter in London, dear?* He must know that fuel (an object of the higheft order in the neceffaries of life, and of the first neceffity 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 exceffively dear, whatever its price may be at particular times and from

It is dearer in fome places, and rather cheaper in others; but it muft foon all come to a level.

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particular accidents. If it has had any thing like an uniform rise, this enhancement may eafily be proved, not to be owing to the increafe of taxes, but to, uniform encrease of confumption and of money. Diminish the latter, and meat in your markets will be fufficiently 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 prefent, even under temporary disadvantages, the use of flesh is greater here than any where elfe; it is continued without any interruption of Lents or meagre days; it is fuftained and growing even with the increase of our taxes. But fome have the art of converting even the figns of national profperity into fymptoms of decay and ruin. And our author, who fo loudly difclaims popularity, never fails to lay hold of the moft vulgar popular prejudices and humours, in hopes to captivate the crowd. Even those peevish difpofitions which grow out of fome tranfitory fuffering, thofe paffing clouds which float in our changeable atmosphere; are by him induftriously figured into frightful fhapes, in order first to terrify and then to govern the populace.

It was not enough for the author's purpose to give this falfe and difcouraging picture of the state of his own country. It did not fully anfwer his end, to exaggerate her burthens, to depreciate her fucceffes, and to vilify her character. Nothing had

been

been done, unless the fituation of France were exalted in proportion as that of England had been abafed. The reader will excufe the citation I make at length from his book; he out-does himself upon this occafion. His confidence is indeed unparalleled, and altogether of the heroick caft:

"If our rival nations were in the fame circum→

"ftances with ourfelves, the augmentation of our taxes would produce no ill confequences: if we

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were obliged to raise our prices, they muft, from "the fame caufes, do the like, and could take no advantage by under-felling and under-working

us. But the alarming confideration to Great "Britain is, that France is not in the fame condition. "Her diftreffes, during the war, were great, but they "were immediate; her want of credit, as has been

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faid, compelled her to impoverish her people,

by raising the greateft part of her fupplies within "the year; but the burthens fhe impofed on them "L were, in a great meafure, temporary, and muft "be greatly diminished by a few years of peace. "She could procure no confiderable loans, there"fore the has mortgaged no fuch oppreffive taxes

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as thofe Great Britain has impofed in perpetuity

for payment of intereft. Peace muft, therefore, "foon re-eftablifh her commerce and manufactures, especially as the comparative lightness of taxes, and the cheapnefs of living, in that country, muft make France an afylum for British ma"nufacturers

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"nufacturers and artificers." On this the author refts the merit of his whole fyftem. And on this point I will join iffue with him. If France is not at least in the fame condition, even in that very condition which the author falfely reprefents to be ours, if the very reverfe of his propofition be not true, then I will admit his State of the Nation to be juft; and all his inferences from that ftate to be logical and conclufive. It is not furprifing, that the author fhould hazard our opinion of his veracity, That is a virtue on which great ftatefmen do not perhaps pique themfelves fo much: but it is fomewhat extraordinary, that he fhould ftake on a very poor calculation of chances, all credit for care, for accuracy, and for knowledge of the fubject of which he treats. He is rafh and inaccurate, because he thinks he writes to a publick ignorant and inattentive. But he may find himfelf in that refpect, as in many others, greatly mistaken.

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In order to contraft the light and vigorous condition of France with that of England, weak, and finking under her burthens, he ftates in his tenth page, that France had raised £.50,314,378 fterling by taxes within the feveral years from the year 1756 to 1762 both inclufive. An Englishman must ftand aghaft at fuch a reprefentation: To find France able to raife within the year fums little inferiour to all that we were able even to borrow on intereft with all the refources of the greateft and

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moft established credit in the world! Europe was filled with aftonishment when they faw England borrow in one year twelve millions. It was thought, and very juftly, no finall proof of national strength and financial skill, to find a fund for the payment of the intereft upon this fum. The interest of this, computed with the one per cent, annuities, amounted only to £.600,000 a year. This, I fay, was thought a furprifing effort even of credit. But this author talks, as of a thing not worth proving, and but just worth obferving, that France in one year raised fixteen times that fum without borrowing, and continued to raise fums not far from equal to it for feveral years together. Suppofe fome Jacob Henriques had propofed, in the year 1762, to prevent a perpetual charge on the nation by railing ten millions within the year. He would have been confidered, not as a harsh financier, who laid a heavy hand on the publick; but as a poor vifionary, who had run mad on fupplies and taxes. They who know that the whole land. tax of England, at 4s. in the pound, raises but two millions; will not eafily apprehend that any fuch fums as the author has conjured up can be raised even in the moft opulent nations. France owed a large debt, and was encumbered with heavy eftablishments, before that war. The author does not formally deny that the borrowed fomething in every year of its continuance; let him produce

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