Taxes in lieu of TEA. 267 
in that cafe, moft chearfully fubmit to pay twenty or thirty 
{hillings annually for the liberty of playing at cards ; and I fee 
no impropriety in this, more than in paying fo much for wheels 
to drive about to card playings. No body would be fo wick- 
ed as to touch a card without paying for it ! If it retrained the 
lower clafles of the people entirely from this kind of play, it could 
not be deemed an immoral nor prejudicial tax : how many of 
their precious hours might be well employed, and in no unplea- 
fant manner without cards ! If young perfons, whofe parents might 
not chufe to pay the tax for them, were alfo reftrained, the 
young lady or gentleman might be taught fomething of as great 
ufe and entertainment, and possibly more essential to their 
welfare in the future progrefs of their lives. But I fancy every 
body would play as they do, and that mod of them would pay. 
8th. Coaches might be double taxed, to the benefit of the 
public : and every perfon driving above a pair of horles in any 
coach, chariot, chaife, or fuch like vehicle, (waggons and carts 
excepted) or keeping above three faddle horfes, fhould pay a 
tax for every fuch horfe. 
9th. Every perfon keeping one man-fervant, or two women- 
fervants, not being farmers or mechanics, who gain their bread 
by manual labor, might pay a tax for every fuch fervant, in- 
creafing the rate on each : fuppofe for the firft fervant twen- 
ty (hillings, for the fecond forty, for the third three pounds; 
thus advancing till it fhould become very burthenfome to thofe 
who employ, or rather keep in idleness, a number of hands, 
which might be of great ufe in war, agriculture, or manu- 
factory. M m 2 What- 
