Faction produces nearly the same consequence in all countries, and had then influenced the imperial court, as of late the court of Great Britain, to dismiss the most able and experienced commanders, and to intrust the conduct of the war to men unequal to the undertaking; who, when they were defeated for want of skill, endeavoured to persuade their patrons and their countrymen, that they lost the victory for want of officers.

They might, perhaps, think of their countrymen, what our ministers seem to imagine of us, that to gain belief among them, it was sufficient to assert boldly, that they had not any memory of past transactions, and that, therefore, they could not observe, that the same troops were victorious under Eugene, which were defeated under the direction of his successours; nor could discover that the regulation was the same, where the effects were different.

Thus, in every place, it is the practice of men in power, to blind the people by false representations, and to impute the publick calamities rather to any other cause than their own misconduct. It is every where equally their practice to oppress and obscure those who owe their greatness to their virtue or abilities, because they can never be reduced to blind obedience, or taught to be creatures of the ministry, because men who can discover truth, will sometimes speak it, and because those are best qualified to deceive others, who can be persuaded that they are contending for the right.

But it is surely time for this nation to rouse from indolence, and to resolve to put an end to frauds that have been so long known. It is time to watch with more vigilance the distribution of the publick treasure, and to consider rather how to contract the national expenses, than upon what pretences new offices may be erected, and new dependencies created. It is time to consider how our debts may be lessened, and by what expedients our taxes may be diminished.

Our taxes, sir, are such, at present, as perhaps no nation was ever loaded with before, such as never were paid to raise forces against an invader, or imposed by the insolence of victory upon a conquered people. Every gentle

man pays to the government more than two thirds of his estate, by various exactions.-This assertion is received, I see, with surprise, by some, whose ample patrimonies have exempted them from the necessity of nice computations, and with an affected appearance of contempt by others, who, instead of paying taxes, may be said to receive them, and whose interest it is to keep the nation ignorant of the causes of its misery, and to extenuate those calamities by which themselves are enriched.

But, sir, to endeavour to confute demonstration by a grin, or to laugh away the deductions of arithmetick, is, surely, such a degree of effrontery, as nothing but a post of profit can produce; nor is it for the sake of these men, that I shall endeavour to elucidate my assertion; for they cannot but be well informed of the state of our taxes, whose chief employment is to receive and to squander the money which arises from them.

It is frequent, sir, among gentlemen, to mistake the amount of the taxes which are laid upon the nation, by passing over, in their estimates, all those which are not paid immediately out of the visible rents of their lands, and imagining that they are in no degree interested in the imposts upon manufactures or other commodities. They do not consider that whenever they purchase any thing of which the price is enhanced by duties, those duties are levied upon them, and that there is no difference between paying ten shillings a year in land taxes, and paying five shillings in land taxes, and five shillings to manufacturers to be paid by them to the government.

It would be, in reality, equally rational for a man to please himself with his frugality, by directing half his expenses to be paid by his steward, and the event is such as might be expected from such a method of economy; for, as the steward might probably bring in false accounts, the tradesman commonly adds twopence to the price of his goods for every penny which is laid on them by the government; as it is easy to show, particularly in the prices of those two great necessaries of life, candles and leather.

Now, sir, let any gentleman add to the land tax the duties raised from the malt, candles, salt, soap, leather,

distilled liquors, and other commodities used in his house; let him add the expenses of travelling so far as they are increased by the burden laid upon innkeepers, and the extortions of the tradesmen which the excises have occasioned, and he will easily agree with me that he pays more than two-thirds of his estate for the support of the govern

ment.

It cannot, therefore, be doubted that it is now necessary to stop in our career of expenses, and to inquire how much longer this weight of imposts can possibly be supported. It has already, sir, depressed our commerce, and overborne our manufactures, and if it be yet increased, if there be no hope of seeing it alleviated, every wise man will seek a milder government, and enlist himself amongst slaves that have masters more wise or more compassionate.

We ought to consider, sir, whether some of our present expenses are not superfluous or detrimental, whether many of our offices are not merely pensions without employment, and whether multitudes do not receive salaries, who serve the government only by their interest and their votes. Such offices, if they are found, ought immediately to be abolished, and such salaries withdrawn, by which a fund might be now established for maintaining the war, and afterwards for the payment of our debts.

It is not now, sir, in my opinion, a question whether we shall choose the dearest or the cheapest method of increasing our forces, for it seems to me not possible to supply any new expenses. New troops will require more money to raise and to pay them, and more money can only be obtained by new taxes; but what now remains to be taxed, or what tax can be increased? The only resource left us is a lottery, and whether that will succeed is likewise a lottery; but though folly and credulity should once more operate according to our wishes, the nation is, in the meantime, impoverished, and at last lotteries must certainly fail, like other expedients. When the publick wealth is entirely exhausted, artifice and violence will be equally vain. And though the troops may possibly be raised, according to the estimate, I know not how we shall pay them, or

from what fund, yet unmortgaged, the officers who will be entailed upon us, can hope to receive their half-pay.

For my part, sir, I think the question so easy to be decided, that I am astonished to see it the subject of a debate, and imagine that the controversy might be ended only by asking the gentleman, on whose opinion all his party appear to rely, without any knowledge or conviction of their own, whether, if he were to defend a nation from its enemies, and could procure only a small sum for the war, he would not model his forces by the cheapest method.

Mr. SLOPER then spoke thus:-Sir, I cannot, without the highest satisfaction, observe any advances made in useful knowledge, by my fellow-subjects, as the glory of such attainments must add to the reputation of the kingdom which gives rise to such elevated abilities.

This satisfaction I have received from the observations of the right honourable member, whose accurate computations cannot but promise great improvements of the doctrine of arithmetick; nor can I forbear to solicit him, for the sake of the publick, to take into his consideration the present methods of traffick used by our merchants, and to strike out some more commodious method of stating the accompts between those two contending parties, debtor and creditor. This he would, doubtless, execute with great reputation, who has proved, from the state of our taxes, that new forces require new funds, and that new funds cannot be established without a lottery.

I am, indeed, inclined to differ from him in the last of his positions, and believe the nation not yet so much exhausted but that it may easily bear the expense of the war, and shall, therefore, vote for that establishment of our troops which will be most likely to procure success, without the least apprehension of being censured either by the present age, or by posterity, as a machine of the ministry, or an oppressor of my country.

General WADE spoke again, thus :-Sir, since the right honourable member has been pleased to insinuate, that by answering a plain question I may put an end to the de

bate, I am willing to give a proof of my desire to promote unanimity in our councils, and despatch in our affairs, by complying with his proposal.

If I were obliged with a small sum to raise an army for the defence of a kingdom, I should, undoubtedly, proceed with the utmost frugality; but this noble person's ideas of frugality would, perhaps, be very different from mine; he would think those expenses superfluous, which to me would seem indispensably necessary, and though we should both intend the preservation of the country, we should provide for its security by different methods.

He would employ the money in such a manner as might procure the greatest numbers; I should make my first inquiry after the most skilful officers, and should imagine myself obliged, by my fidelity to the nation that intrusted me with its defence, to procure their assistance, though at a high price.

It is not easy for persons who have never seen a battle or a siege, whatever may be their natural abilities, or however cultivated by reading and contemplation, to conceive the advantage of discipline and regularity, which is such, that a small body of veteran troops will drive before them multitudes of men, perhaps equally bold and resolute with themselves, if they are unacquainted with the rules of war, and unprovided with leaders to direct their motions.

I should, therefore, in the case which he has mentioned, prefer discipline to numbers, and rather enter the field with a few troops, well governed and well instructed, than with a confused multitude, unacquainted with their duty, unable to conduct themselves, and without officers to conduct them.

Mr. VINER spoke next, to the following effect :-Sir, I am not very solicitous what may be the determination of the house upon this question, because I think it more necessary to resolve against an augmentation of the army, than to inquire, whether it shall be made by one method or another.

Every addition to our troops, I consider as some approach towards the establishment of arbitrary power, as it