xxxviii PRELIMINARY DISCOURSE. 



lifh reader will acknowledge the Equity of relaxing 

 in the article of taxation in Scotland, being the only 

 reparation which England can make for the lofs of 

 America, and the conceflion to Ireland j without 

 taking into the account, the deftructive wars of 

 the Edwards and Henries, the intrigues of queen 

 Elizabeth, the plunders by Cromwell's army, 

 or the facrifice of the Darien fettlement : and it 

 muft afford a pleafmg reflection to every friend 

 of both kingdoms, when he confiders that what 

 lhall be granted or remitted by England, on the 

 principle of juftice, will be repaid ten-fold, and 

 through a thoufand channels, by her induftrious 

 fellow fubjects, fo foon as the whole nation fliall be 

 put into action. In this view, therefore, Juftice is 

 only another word for Utility, or expediency, by 

 which England may be greatly benefited. Nor will 

 any indulgence refpecting taxes in Scotland, be 

 found fo prejudicial to the public revenue, as 

 may, on the firfl view, be imagined. Though imme- 

 diately ori figningthe articles of union, the whole king- 

 dom of Scotland was over-run with revenue officers, 

 the grofs produce of excifes and duties did little more 

 than defray the expence of collecting and management. 

 The new boards of cuftoms and excife alone ab- 

 forbed a confiderable part of what their inferiors 

 were employed in collecting. In fact, there were 

 no fources from which to draw a revenue } no manu~ 

 factures, and fcarcely any fhipping beyond coaflers 

 and coal veffels. Even fo late as the commencement 

 of the laft war, the neat revenue of Scotland was 

 found, upon an average of 3 years, ending iri i773> 

 to be only 163,598!. in the collecting and manage- 

 ment of which, the people were burdened with 

 43,253!. The excifes and cuiloms have increafed 

 fmce that time , but, when we confider the nature of 

 the articles which have been thus re-taxed, there will 

 be no great realbn to boaft of an increafmg revenue. 

 They confift chiefly ojf duties or excifes on fait, candles, 

 infant manufactures, farmers horfes, carts, and other 



articles^ 



