Taxes in lieu of TEA. 265 
the burthen lefs by taxing articles of consumption, that they 
may pay in fuch a manner as is imperceptible : then, I fay, this 
article of plate had better be confidered as fpecie, not taxed, but 
kept intirely as a body of referve for emergencies. But when 
fuch emergencies happen, I fee no more harm in converting the 
richeft plate into {hillings, than in altering the form of a fine 
garden, which my grandfather delighted in, and flattered 
himfelf that no future age could poflibly exceed it in tafte. 
So far from deftroying the fpirit of trade and induftry, tho’ 
it may check this branch for a time, thefe changes will fet 
the ingenious artificer to work with frefli vigor, when the ne- 
ceflity, for which it was taxed, ceafes. There cannot be a more 
ridiculous fuperftition, than the preferving a piece of filver in the 
fhape it was left us by our forefathers, merely on that account ; 
nor a greater abfurdity, in a commercial country, than to hoard 
up a dead article, on any other principle than as a referve in 
time of need. 
4th. I wifh that in lieu of the duty on tea, every man or 
woman wearing gold or filver lace, embroidery, or other gold 
or filver manufactory, (lords and gentlemen belonging to the 
king’s houfliold, and to the army and navy excepted) was to 
pay a tax ; obferving that people of quality, and men of great 
fortunes, ought to pay less than others, becaufe rich cloathing 
is more in character, and lefs expenfive in them than in people 
of inferior rank. But here liberty fteps in : fhall we take the 
advantage of it, whenever we incline to be foolish? Perhaps 
this cannot be other wife than it is. 
M m 
5th. 
