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。