[232] “Parl. Hist.,” xxiv, 1015.

[233] A. Young, “Farmer’s Letters,” 197.

[234] “Wealth of Nations,” bk. i, ch. xi, pt. 3; “Parl. Hist.,” xxiv, 1012.

[235] “Wealth of Nations,” bk. v, ch. ii, § 4.

[236] Dowell, “Hist. of Taxation,” ii, 183.

[237] I owe this interesting fact to the Rev. Dr. Cunningham.

[238] R. Price, op. cit., 18, 19 (note).

[239] “Parl. Hist.,” xxiv, 1009.

[240] “Parl. Hist.,” xxiv, 1354.

[241] “Wealth of Nations,” bk. v, ch. ii, § 1.