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union with Great Britain the inhabitants of Ireland are not

likely for many ages to consider themselves as one people。

     No oppressive aristocracy has ever prevailed in the

colonies。 Even they; however; would; in point of happiness and

tranquility; gain considerably by a union with Great Britain。 It

would; at least; deliver them from those rancorous and virulent

factions which are inseparable from small democracies; and which

have so frequently divided the affections of their people; and

disturbed the tranquillity of their governments; in their form so

nearly democratical。 In the case of a total separation from Great

Britain; which; unless prevented by a union of this kind; seems

very likely to take place; those factions would be ten times more

virulent than ever。 Before the commencement of the present

disturbances; the coercive power of the mother country had always

been able to restrain those factions from breaking out into

anything worse than gross brutality and insult。 If that coercive

power were entirely taken away; they would probably soon break

out into open violence and bloodshed。 In all great countries

which are united under one uniform government; the spirit of

party commonly prevails less in the remote provinces than in the

centre of the empire。 The distance of those provinces from the

capital; from the principal seat of the great scramble of faction

and ambition; makes them enter less into the views of any of the

contending parties; and renders them more indifferent and

impartial spectators of the conduct of all。 The spirit of party

prevails less in Scotland than in England。 In the case of a union

it would probably prevail less in Ireland than in Scotland; and

the colonies would probably soon enjoy a degree of concord and

unanimity at present unknown in any part of the British empire。

Both Ireland and the colonies; indeed; would be subjected to

heavier taxes than any which they at present pay。 In consequence;

however; of a diligent and faithful application of the public

revenue towards the discharge of the national debt; the greater

part of those taxes might not be of long continuance; and the

public revenue of Great Britain might soon be reduced to what was

necessary for maintaining a moderate peace establishment。

     The territorial acquisitions of the East India Company; the

undoubted right of the crown; that is; of the state and people of

Great Britain; might be rendered another source of revenue more

abundant; perhaps; than all those already mentioned。 Those

countries are represented as more fertile; more extensive; and;

in proportion to their extent; much richer and more populous than

Great Britain。 In order to draw a great revenue from them; it

would not probably be necessary to introduce any new system of

taxation into countries which are already sufficiently and more

than sufficiently taxed。 It might; perhaps; be more proper to

lighten than to aggravate the burden of those unfortunate

countries; and to endeavour to draw a revenue from them; not by

imposing new taxes; but by preventing the embezzlement and

misapplication of the greater part of those which they already

pay。

     If it should be found impracticable for Great Britain to

draw any considerable augmentation of revenue from any of the

resources above mentioned; the only resource which can remain to

her is a diminution of her expense。 In the mode of collecting and

in that of expending the public revenue; though in both there may

be still room for improvement; Great Britain seems to be at least

as economical as any of her neighbours。 The military

establishment which she maintains for her own defence in time of

peace is more moderate than that of any European state which can

pretend to rival her either in wealth or in power。 None of those

articles; therefore; seem to admit of any considerable reduction

of expense。 The expense of the peace establishment of the

colonies was; before the commencement of the present

disturbances; very considerable; and is an expense which may; and

if no revenue can be drawn from them ought certainly to be saved

altogether。 This constant expense in time of peace; though very

great; is insignificant in comparison with what the defence of

the colonies has cost us in time of war。 The last war; which was

undertaken altogether on account of the colonies; cost Great

Britain; it has already been observed; upwards of ninety

millions。 The Spanish war of 1739 was principally undertaken on

their account; in which; and in the French war that was the

consequence of it; Great Britain spent upwards of forty millions;

a great part of which ought justly to be charged to the colonies。

In those two wars the colonies cost Great Britain much more than

double the sum which the national debt amounted to before the

commencement of the first of them。 Had it not been for those wars

that debt might; and probably would by this time; have been

completely paid; and had it not been for the colonies; the former

of those wars might not; and the latter certainly would not have

been undertaken。 It was because the colonies were supposed to be

provinces of the British empire that this expense was laid out

upon them。 But countries which contribute neither revenue nor

military force towards the support of the empire cannot be

considered as provinces。 They may perhaps be considered as

appendages; as a sort of splendid and showy equipage of the

empire。 But if the empire can no longer support the expense of

keeping up this equipage; it ought certainly to lay it down; and

if it cannot raise its revenue in proportion to its expense; it

ought; at least; to accommodate its expense to its revenue。 If

the colonies; notwithstanding their refusal to submit to British

taxes; are still to be considered as provinces of the British

empire; their defence in some future war may cost Great Britain

as great an expense as it ever has done in any former war。 The

rulers of Great Britain have; for more than a century past;

amused the people with the imagination that they possessed a

great empire on the west side of the Atlantic。 This empire;

however; has hitherto existed in imagination only。 It has

hitherto been; not an empire; but the project of an empire; not a

gold mine; but the project of a gold mine; a project which has

cost; which continues to cost; and which; if pursued in the same

way as it has been hitherto; is likely to cost; immense expense;

without being likely to bring any profit; for the effects of the

monopoly of the colony trade; it has been shown; are; to the

great body of the people; mere loss instead of profit。 It is

surely now time that our rulers should either realize this golden

dream; in which they have been indulging themselves; perhaps; as

well as the people; or that they should awake from it themselves;

and endeavour to awaken the people。 If the project cannot be

completed; it ought to be given up。 If any of the provinces of

the British empire cannot be made to contribute towards the

support of the whole empire; it is surely time that Great Britain

should free herself from the expense of defending those provinces

in time of war; and of supporting any part of their civil or

military establishments in time of peace; and endeavour to

accommodate her future views and designs to the real mediocrity

of her circumstances。 APPENDIX



                            Appendix



  The two following accounts are subjoined in order to illustrate

and confirm what is said in the fifth chapter of the fourth book;

concerning the tonnage bounty to the white…herring fishery。 The

reader; I believe; may depend upon the accuracy of both accounts。 

 An account of Busses fitted out in Scotland for Eleven Years;

with  the Number of Empty Barrels carried out; and the Number of

Barrels   of Herrings caught; also the Bounty at a Medium on each

Barrel of Seasteeks; and on each Barrel when fully packed。 



                           Empty         Barrels

           Number of      Barrels      of Herrings     Bounty

paid on   Years    Busses      carried out      caught         

the Busses

                                                        L     s。 

 d。   1771       29           5948           2832        2085   

0    0 

  1772      168          41316          22237       11055    7   

6 

  1773      190          42333          42055       12510    8   

6 

  1774      248          59303          56365       16952    2   

6 

  1775      275          69144          52879       19315   15   

0 

  1776      294          76329          51863       21290    7   

6 

  1777      240          62679          43313       17592    2   

6 

  1778      220          56390          40958       16316    2   

6 

  1779      206          55194          29367       15287    0   

0 

  1780      181          48315          19885       13445   12   

6 

  1781    

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