PRELIMINARY DISCOURSE, xxxvii 



themfelves their proportion of England's debts, then 

 contracted ; they were now burdened with extra- 

 ordinary taxes, excifes and duties, without any con- 

 fideration being made for the lofs of America, and 

 the admitting Ireland to participate in the Weft 

 India commerce, by which England made her peace 

 with that kingdom, partly at the expence of Scot- 

 land, who lofes proportionally to what Ireland gains, 

 by this donation. 



Under thefe deprefiing circumftances, the fpirited 

 inhabitants of the city of Glafgow, directed their re- 

 maining capital towards new channels, chiefiy ma- 

 nufactures of cottons, linens, and other denomina- 

 tions; but while thefe were in their infancy, and be- 

 fore the traders had eftablifhed a regular correfpon- 

 dence in this line, fome enemies to government, and 

 to the profperity of both kingdoms, fuggefted the 

 idea of heavy excifes upon every fpecies of thofe 

 branches. Thus, while England was, with one hctnd, 

 -depriving the Scottifh nation of the fruits of their 

 purchafe, fhe was taxing them, with the other hand, 

 as if the fame right had exifted, in equity, fo to do. 



Commotions and murmurings have confequently 

 pervaded the whole kingdom; every man complains 

 of thofe burdens which lie heavieft, declaring his in- 

 ability to fupport himfelf and family under iucK ac- 

 cumulated contributions. Manufactures, fait, can- 

 dles, even the fmall half-ftarved horfe, and the 

 paltry cart, are fubject to the fame taxes, as thofe of 

 greater magnitude, in ufe over England. 



Almoft equally diftreffing are the impofitions of 

 cuftom-houfe officers, which, under various names 

 and pretences, they had carried to fuch a height, as 

 muft have nearly annihilated the river navigation, 

 and greatly cramped the coafting trade, had not 

 the royal boroughs awoke from their fupinenefs, and 

 put a check to this iniquitous bufmefs. 



Having thus ftated the account between both 



kingdoms for thefe laft 500 years, the candid Eng- 



4 liili 



