On this head also of the American extraordinaries, he can take credit for nothing. As to his next, the lessening of the deficiency of the land and malt-tax, particularly of the malt-tax, any person the least
conversant in that subject cannot avoid a smile. This deficiency arises from charge of collection, from anticipation, and from defective produce. What has the author said on the reduction of any head of this deficiency upon the land-tax? On these points he is absolutely silent. As to the deficiency on the malt-tax, which is chiefly owing to a defective produce, he has and can have nothing to propose. If this deficiency should he lessened by the increase of malting in any years more than in others, (as it is a greatly fluctuating object,) how much of this obligation shall we owe to this author's ministry? will it not be the case under any administration? must it not go to the general service of the year, in some way or other, let the finances be in whose hands they will? But why take credit for so extremely reduced a deficiency at all? I can tell him he has no rational ground for it in the produce of the year 1767; and I suspect will have full as little reason from the produce of the year 1768. That produce may indeed become greater, and the deficiency of course will be less. It may too be far otherwise. A fair and judicious financier will not, as this writer has done, for the sake of making out a specious account, select a favorable year or two, at remote periods, and ground his calculations on those. In 1768 he will not take the deficiencies of 1753 and 1754 for his standard. Sober men have hitherto (and must continue this course, to preserve this character,) taken indifferently the mediums of the years immediately preceding. But a person who has a scheme from which he promises much to the public ought to be still more cautious; he should ground his speculation rather on the lowest mediums because all new schemes are known to be sub
ject to some defect or failure not foreseen; and which therefore every prudent proposer will be ready to allow for, in order to lay his foundation as low and as solid as possible. Quite contrary is the practice of some politicians. They first propose savings, which they well know cannot be made, in order to get a reputation for economy. In due time they assume another, but a different method, by providing for the service they had before cut off or straitened, and which they can then very easily prove to be necessary. In the same spirit they raise magnificent ideas of revenue on funds which they know to be insufficient. Afterwards, who can blame them, if they do not satisfy the public desires? They are great artificers but they cannot work without materials.
These are some of the little arts of great statesmen. To such we leave them, and follow where the author leads us, to his next resource, the Foundling Hospital. Whatever particular virtue there is in the mode of this saving, there seems to be nothing at all new, and indeed nothing wonderfully important in it. The sum annually voted for the support of the Foundling Hospital has been in a former Parliament limited to the establishment of the children then in the hospital. When they are apprenticed, this provision will cease. It will therefore fall in more or less at different times; and will at length cease entirely. But, until it does, we cannot reckon upon it as the saving on the establishment of any given year: nor can any one conceive how the author comes to mention this, any more than some other articles, as a part of a new plan of economy which is to retrieve our affairs. This charge will indeed cease in its own time. But will no other succeed to it? Has
he ever known the public free from some contingent charge, either for the just support of royal dignity or for national magnificence, or for public charity, or for public service? does he choose to flatter his readers that no such will ever return? or does he in good earnest declare, that let the reason, or necessity, be what they will, he is resolved not to provide for such services?
Another resource of economy yet remains, for he gleans the field very closely,—1800l. for the American surveys. Why, what signifies a dispute about trifles? he shall have it. But while he is carrying it off, I shall just whisper in his ear, that neither the saving that is allowed, nor that which is doubted of, can at all belong to that future proposed administration, whose touch is to cure all our evils. Both the one and the other belong equally (as indeed all the rest do) to the present administration, to any administration; because they are the gift of time, and not the bounty of the exchequer.
I have now done with all the minor, preparatory parts of the author's scheme, the several articles of saving which he proposes. At length comes the capital operation, his new resources. Three hundred thousand pounds a year from America and Ireland.—Alas! alas! if that too should fail us, what will become of this poor undone nation? The author, in a tone of great humility, hopes they may be induced to pay it. Well, if that be all, we may hope so too: and for any light he is pleased to give us into the ground of this hope, and the ways and means of this inducement, here is a speedy end both of the question and the revenue.
It is the constant custom of this author, in all his
writings, to take it for granted, that he has given you a revenue, whenever he can point out to you where you may have money, if you can contrive how to get at it; and this seems to be the masterpiece of his financial ability. I think, however, in his way of proceeding, he has behaved rather like a harsh step-dame, than a kind nursing-mother to his country. Why stop at 300,000l. If his state of things be at all founded, America and Ireland are much better able to pay 600,000l. than we are to satisfy ourselves with half that sum. However, let us forgive him this one instance of tenderness towards Ireland and the colonies.
He spends a vast deal of time[82] in an endeavor to prove that Ireland is able to bear greater impositions. He is of opinion, that the poverty of the lower class of people there is, in a great measure, owing to a want of judicious taxes; that a land-tax will enrich her tenants; that taxes are paid in England which are not paid there; that the colony trade is increased above 100,000l. since the peace; that she ought to have further indulgence in that trade; and ought to have further privileges in the woollen manufacture. From these premises, of what she has, what she has not, and what she ought to have, he infers that Ireland will contribute 100,000l. towards the extraordinaries of the American establishment.