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300 on the coal duties in Scotland, Derr 265 
On the banks of the river Leven, in Dumbartonfhire 5 
a small valley, not exceeding five miles in length, and 
half a mile in breadth, there have been establifhed, within 
the course of ten or fifteen years, manufactures to such an 
extent, that the duties paid by this small district alone, in 
the year ending on the sth of July 1792, amounted to 
the amazing sum of L.55,618, 2s. sterling. This district 
1S not equal in extent to an ordinary parith; and its whole 
population is about a thousand souls. Here, then, we find 
that each person pays of public taxes, to the amount of 
more than L. 55. What a ruinous state must these poor 
people be in! would our new teachers say. This, they would 
exultingly exclaim, if the fact had fallen under their no- 
tice, must occasion such a “ drawback upon the industry of 
“a nation, as to create an absolute impo/sibility for a people 
“ te become rich, while such an enormous sum is annually 
“ deducted from the income of their labour and industry.” 
But how do the facts tally with fneir reasoning ? So far 
is it from being an absolute rmpofsibility for the manufactu- 
rers to become rich, that there never were manufacturers 
in a more thriving way; nor almost any others in this 
country who became rich with greater rapidity. In fhort, 
here again we might invert the reasoning once more, and’ 
say, with much greater truth, “if the manufacturers were. 
not growing rich, it would create an absolute impofsibili- 
ty in them te pay such immense sums to the revenue';” for 
no art whatever can squeeze a great revenue from a poor 
and opprefsed people. ° ; 
From these facts may be drawn three inferences of 
great political importance, 
The frst is, that since it appears that in matters of fi- 
nance, the real consequence of a measure may be extreme- 
ly different from what might be expected to result from 
it, on the first superficial view of the subject, those who 
