[. 322. ] 
ory tax upon all ranks of men, the dle, the impro- 
vident, and the irrefolute, as well as the induftrious 
citizen, for the fame purpofe, would be a meafure 
as much more beneficial as it is more extenfive; for in 
cafes where we cannot reafonably hope to reform, 
we fhould endeavour to counterad ; and it is my firm 
perfuafion, (although I wave the queftion whether 
ibis be the proper moment for the attempt) that if 
any thing great, if any thing manly, if any thing 
important, is to be effected with regard to our poor 
laws, fome degree of compulfion is abfolutely neceffary ; 
nor can I fee the /mallef? injuftice, ina meafure which 
I will venture to fay would dear hard upon no one, 
and be for the advantage of all. In the prefent 
critical and embarraffed ftate of this country, no 
one, who is not converfant with the frading and 
middle ranks of life, can form an adequate idea of 
the difficulties they at prefent experience; the taxes 
bear heavier on them than they can well endure, 
(in other words, they have not been able to increafe 
their profits in proportion to the increafe of taxes) 
and it is my ferious opinion, that, if hard preffed 
by their creditors, wine-tenths of them would be 
found to be in a ftate of in/olvency. 
From a shorough revolution in the poor laws, the 
moft powerful and the moft permanent affiftance may 
be looked for, with certainty; and although the at- 
tention of the minifter may have been taken up (as 
no doubt it has been) by matters of more immedi- 
| ately 
