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The firft include all fuch as, in circula- 

 tion, form new incomes; thefe are the rent, 

 rates, tythe, labour; that part of wear and 

 tear that conlifts in the workmanship of 

 artifans ; intereft of money; and taxes; 

 and the remainder, or farmer's profit. Taxes 

 rank with thefe, becaufe they form the in- 

 come of thofe into whofe pockets government 

 makes them flow. 



Barren expences, are fuch as produce no 

 frefh incomes; fuch as the maintenance of 

 horfes; feed; and that part of wear and 

 tear which is the purchafe of rough materials. 



And further ; the expenditure of the 

 productive divifion is to be divided in the 

 fame manner. Thus ; a landlord receives 

 10,000/. rent; he lays it out in rich fur- 

 niture; fine cloaths; lhowy equipages; 

 wines; brandy; tea; fugar; fpices ; horfes; 

 &c. Now the furniture, cloaths, and equi- 

 pages are productive expences, becaufe the 

 principal part of their value forms frefh in- 

 come ; but all the other articles are barren, 

 becaufe the value either conlifts not in la- 

 bour, or in that of foreigners. 



The fame divifion is to be made in the 

 expenditure of all the other branches of in- 

 come. Taxes are to be divided in the fame 

 manner. The civil lift; the pay of the 

 army and navy ; the building of (hips ; hof- 

 pitals and bridges; the charges of levying; 



the 



