we 
2*64 Taxes in lieu of TEA. 
pernicious and expenfive article of confumption ; fuppofe 
were to ufe lefs iron, for which we pay fo much ready 
money to Sweden. This might be done by encouraging the 
plantations of proper kinds of wood, to ferve as gates, rails, or 
grates round the parks, gardens, or fronts of great mens houfes ; 
or of fuch other places where iron is ufed for elegance or or- 
nament, not being abfolutely necefiary. A proper kind of 
wood, kept well painted, would look near as well, though it 
might not laft fo long. If, in the courfe of time, it fhould coft 
more to the individual, yet as being of our own growth, in a 
national light, it would be a great faving to us. Indeed the 
planting of wood would enable us to work more iron-oar of our 
own, and we fhould receive great advantages in this light 
alfo. 
3d. Plate is confidered by fome as an article of luxury, tho’ 
it is juft as useful to the ftate, as the fending filver out to 
purchafe tea is hurtful ; therefore I wonder that any duty on 
the making it, was ever confented to by the legiflature. But 
if at any time it fhould be necefiary to know the riches of the 
kingdom in plate, and to raife a tax upon it for that purpofe, 
we may confider, that a half-penny per ounce on fixteen mil- 
lions value, which I fuppofe to be near the real amount, at 
five fhillings per ounce, would raife the fum of one hundred 
and thirty-three thoufand pounds. Whether this article ought 
to be entirely exempt from all kinds of taxes, with a view to 
our accumulating of this fpecies of riches, I will not take upon 
me to determine. If it is adopted as a maxim, that let what 
fupplies foever be necefiary, that the people feel the burthen 
lefs 
