1792s on the coal duties in Scotland. 291 
a 
Tsoucuts ON THE EFFECTS OF THE COAL DUTY, UPON THE 
PROSPERITY AND INDUSTRY OF THE REMOTE AND THINLY 
PEOPLED COASTS OF BRITAIN. « 
It cannot be supposed that the parliament of Great Brita'n will ever 
fay any sort of burdens upon-the united kingdoms, but what they fhall 
find of necefsity at that time, for the preservation and good of the whole; 
and with due regard to the circumstances and abilities of every part of tie 
united kingdcms. TREATY OF Union, art xiv. 
No maxim in political economy can be lefs exceptionable 
than that which I have chosen as a motto to this paper ; 
nor could any thing tend more to the aggrandisement of 
a nation, than a stzict adherence to the principle here in- 
culcated. In that case, the amount of the revenue would 
be augmented, while the prosperity of the people would 
be increased in an equal degree. I am aware, indeed, that 
it has become the fafhion of late, to inveigh against tax- 
es in general; and to hold out to the public, the great 
amount of the present revenue of Britain, as a demon- 
strative proof of the opprefsion under which the people 
gtoan, and to represent that as an unavoidable cause of 
general poverty. But in few cases could men have 
reasoned more unconsequentially ; because -incontrover- 
tible facts may be brought to prove, that nearly the re- 
verse of this is the truth. The experience ofall ages 
sufficiently fhows, that wherever a people have afforded a 
great revenue, in proportion to their whole numbers, 
these people were in thriving and prosperous circum- 
stances ; and wherever they are poor, abject, and oppref- 
sed, the amount of the taxes they pay is next to nothing, 
Spain, for example, is at present a poor country,—the 
people are opprefsed with taxes, which are levied from 
