And 2dly, That this Hardship seems to be the more oppressive, because the Irish under similar Circumstances, are exempted from Taxation.

With respect to the first Head, it is a mere Begging of the Question. For I have proved beyond Contradiction, that the Americans are not, in Fact and Reality, restrained either in their Exports or Imports, except in a very few Articles; and that they now enjoy the very best Market which Europe can afford, see my 4th Tract, Page 202-209. I have proved also, that Great-Britain hath restrained herself in Favour of America in Articles of at least as great Value and Importance, as those in which she hath restrained America in Favour of Great-Britain. See more particularly my 3d Tract, Page 119,-121. Surely therefore these Things ought to have been taken into Consideration, and not to have been passed over, as if they had never been mentioned: And it is exceedingly unfair and disingenuous to remember every Thing which makes on one Side of a Question, and to forget the rest.

2dly, With respect to the other Head of Complaint, viz. That Ireland is exempted from Taxation, while such extraordinary Efforts are made for taxing America, I hope what follows will be as full an Answer to this Complaint, as what has been already given was to the former.

First therefore, I observe, that with Respect to the Claim of the legislative Authority, which the Parent State makes over Ireland as well as America, both Countries are exactly on the same Footing: See the 7th and 8th of Wm. III. C. 22, § 9.:—And also Lord Rockingham’s Act itself, respecting the Claims of the Mother-Country over America:—See likewise the Declaratory Act of 6. Geo. I. C. 5, respecting Ireland.

2dly. The Mother-Country hath not only asserted, but maintained her Claims alike over both Countries, in the Affair of laying a general Post-Tax on all Parts of the British Empire; so that in this Respect likewise both Countries are on a Par.

But here I allow follows a wide Difference, which I will endeavour to account for, viz. The British Parliament never attempted to lay any internal Tax, except the Post-Tax, on Ireland; whereas it is well known, that the British Parliament did attempt to lay an internal Tax on America.

Now to account for this seeming Partiality, I have the following Points to offer; and I intreat my Readers to attend particularly to them.

1. Ireland never plunged us into any Wars since the Revolution; whereas America hath involved us in two, the most bloody and expensive that ever this Nation experienced; the last of which brought on a Debt of 70,000,000l. Sterling, the Interest of which we are now paying.

2. Ireland doth not drain us of any Sums of Money to support and maintain its civil and military Establishments; whereas America drains us for those Purposes of upwards 300,000l. annually.

3. Ireland drains us of no Money, by Way of Bounty on the Importation of her Goods, or natural Produce into this Kingdom; whereas America hath drained us of at least 1,000,000l. Sterling for Bounties on Pitch and Tar, on Lumber, Indigo, &c. &c. within a few Years.