OF SCOTLAND* 



And it ought to be obferved, that, whether the 

 commercial balance be in favour, or againft that 

 kingdom, there is, and ever muft be, a drain of 

 fpecie for grain and meal, amounting to 300,000!. 

 annually, upon an average of years ; which, with 

 the balance to England, the remittances of taxes and 

 rents as already ilated, forms an aggregate, far be- 

 yond the unafnfted exertions of Scotland to fupport 

 for a permanency of time. The confequences of a 

 lofing trade with foreign nations will be a propor- 

 tionate decreafe of imports from England, and of the 

 balance in favour of that kingdom. Of the exports 

 from Glafgow previous to the American war, three- 

 fourths were of Englifh produce or manufactures. 

 The exports of that city being now reduced, the com- 

 miflions to England are proportionably abridged. 



Upon the whole, the intereft of Scotland is in 

 every pofiible reipect the intereft of England; and, 

 fuch is their relative fituation and mutual depen- 

 dence, that as they are united by nature, fo ought 

 they to be unalterably confolidated in one com- 

 mon intereft, for they will rife or fall together. 



Therefore, after contemplating the fubject in 

 every point of view ; the diftreffes under which 

 Scotland labours from foil and climate ; its great 

 diftance from the feat of government ; its having 

 no invigorating national atfembly within itfelf ; no 

 adequate funds for the great purpofes of general 

 improvements : in confideration alfo of the lofs of 

 America j the transfer of Weft India trade to 

 Ireland; the drain of fpecie by the nobility and 

 gentry, and other objects as ftated in thefe pages ; 

 the mod efficacious means of fupporting that coun- 

 try, and of promoting, the general profperity of 

 Great Britain, would be, I humbly conceive, to 

 abolifti all taxes, duties, and excifes in Scotland, 

 the land-tax excepted ; and, inftead thereof, to 

 iubftitute fuch duties only, as (hail feem necefTary 



cnfier jerms than the Britilh manufacture, burcten$4 

 can be iold at, 



for 



