" The expence, in durable things, is favourable, not only to accu'- 

 " mulation, but even, in feme degree, to frugality." 



It is plain, that the expence of the upper claffes, and of thofe who 

 ape the upper claffes, in Irelatid, is an expence in confumable things, 

 an expence, which diffipates, in a fumptuous table, in a number of 

 menials, in a multitude of dogs and horfes ; — which leaves no trace of 

 good behind. Meanwhile, the arts are little cultivated ; fuch artifts, 

 and men of genius as the country produces, (notwithftanding the coun- 

 tenance of a few, who hold out, a bright example, but in vain, to 

 the men of rank and fortune, in It-eland) are driven, by the meagre 

 encouragement, which their native foil affords, to emigrate, for daily 

 bread. — Even thofe arts, which minifter to the more refined pleafures, 

 and elegant luxuries ; at how low, how deplorable an ebb, are they 

 among us ! 



It may be faid ; this evii is fenfibly felt by many, and muff be la- 

 mented by all ; but how is it to be remedied ? The advantages of 

 frugality are univerfally acknowledged, in theory ; it is unneceffary to 

 dwell on them ; but, how fliall the manners of the people be refor- 

 med ? " How fliall frugality be enforced, in practice ? — Sumptuary laws 

 are, confidered, as inconfiffent with freedom, and unfriendly to trade. 

 The only fumptuary law, confident with our ideas and conftitution, and 

 with the prefent ftate of fociety, in thefe countries, is the law, in the 

 breaft of each individual, difpofing him to regularity of conduft, and 

 to the fetting of an example of fobriety, prudence, and frugality, to 

 his neighbour." — Defpondence is the bane of improvement, — much might 

 be done, in various ways ; — taxes might be laid, on fuperfluities and 

 luxuries ; on the falfe neceffaries of life, which are only neceffaries, to 

 the rich, the profligate, the voluptuous, and the idle ; on equipages^ 

 dogs, and horfes for pleafure ; on wine, and fpirits ; on the inftruments 

 of gaming, cards and dice ; on all the imported paraphernalia of fafliion, 

 particularly man and woman's mercery ; on millinery, perfumery, cof- 

 mctics, and the long catalogue of female fripperies. All thefe articles 



arc 



