The other part of the grazier's business is, what we call black-cattle, producing hides, tallow, and beef for exportation: all which are good and useful commodities, if rightly managed. But it seems, the greatest part of the hides are sent out raw, for want of bark to tan them; and that want will daily grow stronger; for I doubt the new project of tanning without it is at an end. Our beef, I am afraid, still continues scandalous in foreign markets, for the old reasons. But our tallow, for anything I know, may be good. However, to bestow the whole kingdom on beef and mutton, and thereby drive out half the people who should eat their share, and force the rest to send sometimes as far as Egypt for bread to eat with it, is a most peculiar and distinguished piece of public economy, of which I have no comprehension.

I know very well that our ancestors the Scythians, and their posterity our kinsmen the Tartars, lived upon the blood, and milk, and raw flesh of their cattle, without one grain of corn; but I confess myself so degenerate, that I am not easy without bread to my victuals.

What amazed me for a week or two, was to see, in this prodigious plenty of cattle, and dearth of human creatures, and want of bread, as well as money to buy it, that all kind of flesh-meat should be monstrously dear, beyond what was ever known in this kingdom. I thought it a defect in the laws, that there was not some regulation in the price of flesh, as well as bread: but I imagine myself to have guessed out the reason: In short, I am apt to think that the whole kingdom is overstocked with cattle, both black and white; and as it is observed, that the poor Irish have a vanity to be rather owners of two lean cows, than one fat, although with double the charge of grazing, and but half the quantity of milk; so I conceive it much more difficult at present to find a fat bullock or wether, than it would be if half of both were fairly knocked on the head: for I am assured that the district in the several markets called Carrion Row is as reasonable as the poor can desire; only the circumstance of money to purchase it, and of trade, or labour, to purchase that money, are indeed wholly wanting.

Now, sir, to return more particularly to you and your memorial.

A hundred thousand barrels of wheat, you say, should be imported hither; and ten thousand pounds premium to the importers. Have you looked into the purse of the nation? I am no commissioner of the treasury; but am well assured that the whole running cash would not supply you with a sum to purchase so much corn, which, only at twenty shillings a barrel, will be a hundred thousand pounds; and ten thousand more for the premiums. But you will traffic for your corn with other goods: and where are those goods? if you had them, they are all engaged to pay the rents of absentees, and other occasions in London, besides a huge balance of trade this year against us. Will foreigners take our bankers' papers? I suppose they will value it at little more than so much a quire. Where are these rich farmers and engrossers of corn, in so bad a year, and so little sowing?

You are in pain of two shillings premium, and forget the twenty shillings for the price; find me out the latter, and I will engage for the former.

Your scheme for a tax for raising such a sum is all visionary, and owing to a great want of knowledge in the miserable state of this nation. Tea, coffee, sugar, spices, wine, and foreign clothes, are the particulars you mention upon which this tax should be raised. I will allow the two first; because they are unwholesome; and the last, because I should be glad if they were all burned: but I beg you will leave us our wine to make us a while forget our misery; or give your tenants leave to plough for barley. But I will tell you a secret, which I learned many years ago from the commissioners of the customs in London: they said, when any commodity appeared to be taxed above a moderate rate, the consequence was, to lessen that branch of the revenue by one half; and one of those gentlemen pleasantly told me, that the mistake of parliaments, on such occasions, was owing to an error of computing two and two to make four; whereas, in the business of laying impositions, two and two never made more than one; which happens by lessening the import, and the strong temptation of running such goods as paid high duties. At least in this kingdom, although the women are as vain and extravagant as their lovers or their husbands can deserve, and the men are fond enough of wine; yet the number of both who can afford such expenses is so small, that the major part must refuse gratifying themselves, and the duties will rather be lessened than increased. But, allowing no force in this argument; yet so preternatural a sum as one hundred and ten thousand pounds, raised all on a sudden, (for there is no dallying with hunger,) is just in proportion with raising a million and a half in England; which, as things now stand, would probably bring that opulent kingdom under some difficulties.

You are concerned how strange and surprising it would be in foreign parts to hear that the poor were starving in a rich country, &c. Are you in earnest? Is Ireland the rich country you mean? Or are you insulting our poverty? Were you ever out of Ireland? Or were you ever in it till of late? You may probably have a good employment, and are saving all you can to purchase a good estate in England. But by talking so familiarly of one hundred and ten thousand pounds, by a tax upon a few commodities, it is plain you are either naturally or affectedly ignorant of our present condition: or else you would know and allow, that such a sum is not to be raised here, without a general excise; since, in proportion to our wealth, we pay already in taxes more than England ever did in the height of the war. And when you have brought over your corn, who will be the buyers? Most certainly not the poor, who will not be able to purchase the twentieth part of it.

Sir, upon the whole, your paper is a very crude piece, liable to more objections than there are lines; but I think your meaning is good, and so far you are pardonable.

If you will propose a general contribution in supporting the poor in potatoes and butter-milk, till the new corn comes in, perhaps you may succeed better, because the thing at least is possible; and I think if our brethren in England would contribute upon this emergency, out of the million they gain from us every year, they would do a piece of justice as well as charity. In the mean time, go and preach to your own tenants, to fall to the plough as fast as they can; and prevail with your neighbouring squires to do the same with theirs; or else die with the guilt of having driven away half the inhabitants, and starving the rest. For as to your scheme of raising one hundred and ten thousand pounds, it is as vain as that of Rabelais; which was, to squeeze out wind from the posteriors of a dead ass.