On the equity of an equal Land-Tax.

That the public may judge of the equity, as well as expediency of an equal land tax, I have fent you the following account: It is an old topic, but cannot be too often repeated; and never fo much wanted as now. (The Land-tax was at this time Four Shillings in the pound.)

L

ONDON, Middlefex, and Westminster, does not pay 3 s. in the pound.

No county in England pays more than 2 s. except Surry, Suffex, Hertford, Bucks, Berks, Oxon, and Warwick-they pay above 2 s.

Kent, Norfolk, Suffolk, and Hampshire, and the inland counties, pay from 20d. to 22d.

The great counties of York, Devon, and Somerset, pay is. 6d. in the pound.

Cornwall pays lefs.-Wales, Lancashire, and the northern counties, pay under a under a fhilling.

The Scots pay about the 41 part of the land tax, though the value of their lands is about one fixth part of that of England.

Several parishes in London and Westminster pay full (or more) than 4 s. in the pound, whilst others fcarce pay a third part, and fome lefs than half that

fum.

Serjeants-Inn, Chancery-lane, contained about fifteen apartments, formerly for the Judges and Serjeants, worth about 50l. per annum one with another; the whole is about 900l. per annum : tax of 4s. in the pound is 180l. They pay no more than 311. 4s. which is about 9d. in the pound.

The

The whole of the three Temples about 7000l. per annum, for which they pay 400 l. per annum, which is not rod. in the pound.

Pembrokeshire pays 6d. Cardiganfhire 4d. in the pound.

Part of Radnorfhire pays 2s. other parts of the fame 4d. in the pound.

On the neceffity of raifing the fupplies within the year.

Mo

OST men are convinced of the expediency of raifing the national expences or fupplies within the year; and that the confequence of not doing it, will in the end as certainly prove fatal to the public, as the living beyond their income does to private families. Yet, like true fportsmen, we have not the refolution to look into our own affairs; and if our stewards raife us fufficient for our prefent occafions, we care not though our timber be cut down, our tenants rack'd, our farms impoverished, and our lands mortgaged to the half of their value.

And who are they that are thus regardless of the public weal? Are they men of fhallow understandings, or defperate fortunes? Men who are deftitute of private oeconomy, or unconcerned for the welfare of pofterity? No; thofe who are poffeffed of every private virtue, who are converfant in bufinefs, expert in accounts, read in the hiftory and police of our own and other countries, beft acquainted with our domestic and foreign interefts; those who understand our finances, who frame our laws, who are guardians of our national fafety, liberty, and glory, even these confent to, or connive at, our running deeper and deeper in debt every year; fearful of projects, (as they call them) that is, of any change in the old methods of taxation; fhifting off the fuppofed

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fuppofed difficulty to their fucceffors in power, or waiting for more favourable conjunctures; intent upon establishing themfelves and their children in wealth, grandeur, and power, whilft the conftitution of their country, the vigour of government, that on which our internal tranquility and external glory depend, that which (under God) is the only fecurity of our privileges civil and facred, is daily relaxed and finking into weakness. If the foundations are deftroyed, what will the mighty do?

The truth is, ftatesmen are timid, and would avoid trouble and hazards; and private perfons of property are averse to paying down in taxes a large fum, though as great a one is every year fubftracted from their estates, by the fall in the price of stocks and land. They think they are fecure, while any thing remains fo; and that thoufands must be ruined before they can be confiderably affected.

Let any man of understanding compute what he has loft fince the beginning of the war, by the fall of the funds, &c. and how, what remains to him of land or stocks, is encumbred with additional duties; how dead our trade, how difpirited our measures must be, when our merchants, our minifters, &c. crouch under the weight of the public debt. And what joy and vigour would be immediately diffused amongst ourselves, and difmay amongst our enemies, if we could once fay, the manufacturer, mechanic, and husbandman are no longer burthened; articles of luxury alone are reftrained or incumbered; and the government is maintained, and the war profecuted, out of the annual produce of our lands, the annual profits of our trade and manufactures, and the fuperfluities of men, who having acquired eafy fortunes in the happiest country on earth, are defirous of knowing their

true

true value, and of tranfmitting them with honour and fecurity to their dearest kindred.

P. SAL. STUDIOSUS.

The fame fubject continued.

THE fafety and firmnefs of every government refts more on the esteem of the people, than on any other bafis whatfoever; and the people will efteem a government in proportion to the ease, plenty, and fecurity, they enjoy; and that government, can never be shaken, which conciliates the affections, and good opinion of the people, by avoiding every thing which is inconfiftent with their true interests.

How glorious an ara in the British annals is the revolution! Liberty was then eftablished on the broadest foundation; in confequence of which, people knowing their confciences, their perfons, their poffeffions, their pofterity, fafe from all the encroachments of arbitrary power, fet themfelves to cultivate the fciences, to encourage arts, to improve manufactures, to extend commerce, and to eftablifh and perpetuate their families, in a country, where they were fure peaceably to enjoy the fruits of their ingenuity and industry.

But even this happy conftitution has been in danger of being undermined, by a worm imperceptibly preying at the root. I mean the methods, perhaps through neceffity, or for want of forefight, then adopted, of borrowing money at intereft on Parliamentary fecurity. Since Jacobite or arbitrary principles have been exploded, as for above half a century they have been by all fenfible Britons, what has been the fource of fear and apprehenfion to confiderate men? What has afforded colour to party clamours and contention? What (I would be glad to know) but the national debt, its concomi

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tants,

tants, and apprehended confequences? And by this means fome of the best princes, this or any other country can boaft, have been rendered uneafy while they lived, and have had curfes entailed on their memory.

And will no man arife, who has wisdom and refolution to deliver the incomparable Prince we now have on the throne, and the memory of his royal predeceffors in the houfe of Brunfwick, from this fatal opprobrium? Is there no man in this kingdom, who is endowed with talents equal to the caufing this opulent state to fubfift on the annual income? What would be thought of a fteward in a great family, to which a most ample patrimony was annexed, if he could not maintain the houfhold within his mafter's or lord's revenue?

It is not any British Prince, it is not King William and his fucceffors, who have run this nation in debt, to the amount of one hundred and twenty millions. Bafe is that heart which would place it to the fcore of the revolution. It was a fatal overfight at first, to begin this method of raifing extraordinary fupplies, and it has been want of attention, oeconomy, and refolution fince, which has caused these measures to be perfifted in. And the fubjects of Britain have been more to blame than any fett of minifters, in that, notwithstanding all their groundless, and often fenfeless oppofition, to measures they did not underfland, they have never once loudly called out what the most ignorant amongst them might have had fenfe enough to dictate," that they would bear "the expences of their own times themselves, and not incur an enormous debt which they would "leave to be paid by pofterity."

Are not our privileges worth the price they coft us to maintain? And fhall we enjoy them, and leave the reckoning to be paid by our children? Will

not