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12-304 on the coal duties in Scotland. Dec. 263- 
to fhow the uniformity of opinion, and the exact simile~ 
rity. of ideas that prevail in every part of the country on 
this subject. 
It is from motives of humanity: only, and’ private expe~ 
diency, that these men speak. I plead for a repeal of the 
coal tax, not lefs from these: motives, than from those. of 
natural justice and political expediency. In Scotland, 
the coal countries are divided from- those which: haver 
none, by stupenduous mountains, through which it is ims 
pofsible to carry coals by. means of rivers and canals, as is: 
done through the central counties of England. The sea: | 
isin fact the only channel through which weighty com- 
modities can ever be carried from one part of that coun= 
try to another. ‘This is, indeed, the only public road that 
can there be establifhed. To tax coals going on that 
road, is like taxing the waggons onthe king’s high way 
in other parts.of the country. It is banifhing manufac 
tures for ever, from innumerable places, which pofsefs, in: 
eyery other respect, conveniences for manufactures and 
for trade, that cannot be equalled in any other part of 
Europe. I speak this with emphasis ; because I know it 
to be true ; and because I know that if the coal duty be 
taken off, this will in time be discovered, to the astonifh- 
ment of Europe ; though it may perhaps be long after I 
am laid into my grave. We have already seen, that ina 
very small district in Scotland, manufactures have risen 
in a few years to such a height, as to afford a revenue of 
more than L.55,000a-year. Were all the places in those 
regions that are now deprived of®€oals, and which are 
equally susceptible of it, converted to as beneficial purpo- 
ses, the amount of the revenue drawn from thence would 
be inconceiyably great. 
The people, both in Scotland, and similarly situated 
places in England, have also reason to complain that this 
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