Ever since those times the public accounts have been growing more complicated; and the temptations to profusion and embezzlement have been increasing with increasing luxury and dissipation. How astonishing then is it that every idea of such commissions should be now lost; and that, at a time when the nation is labouring under expences almost too heavy to be borne, the passing of accounts by the House of Commons is become little more than a matter of form; our representatives scarcely thinking it worth their while to attend on such occasions, and MILLIONS of the public treasure being sometimes given away, in a few hours, just as proposed by the Treasury, without debate or enquiry.

I must not forget to mention particularly on this subject, that the commissioners named in the acts I have described, were always declared incapable of holding any place or office of profit under the crown; and directed to take an account “of all pensions, salaries, and sums of money paid or payable to members of parliament out of the revenue or otherwise.”—Not long before this time, the House of Commons would not suffer even the Attorney-general[9] to sit and vote in the house because he was the king’s servant; and in 1678, a member, as Mr. Trenchard says, was committed to the Tower, for only saying in the house that the king might keep guards for his defence, if he could pay them.—Such once was the House of Commons.—So jealous of the power of the crown, and so chaste.—Since the reign of Queen Ann and the passing of the Septennial Act, a great change has taken place.[10] A change which is little less than the total ruin of the constitution, and which may end in a tyranny the most oppressive and insupportable. It is, therefore, the greatest evil, which could have happened to us; and the men, by whose abominable policy it has been accomplished, ought to be followed with the everlasting execrations of every friend to public virtue and liberty.

I now withdraw to the situation of an anxious spectator of public events; but before I do this, I must leave with the public, at this threatening period, the following sentiments.

Not long ago, the colonies might have been kept, without bloodshed or trouble, by repealing the acts which have made us the aggressors in the present war; but now it would be great folly to expect this.—At the same time I think it certain, that they may be rendered more useful to us by a pacification on liberal terms, which shall bind them to us as Friends, than by any victories or slaughters (were they possible) which can force them to submit to us as Subjects.—I think it also certain, that should the offer of such terms be delayed till they have formed an alliance with France, this country is UNDONE.—Such an alliance, we may hope, is not yet settled.—Our rulers, therefore, may possibly have still a moment for pausing and retreating; and every dictate of prudence and feeling of humanity requires them to be speedy and earnest in improving it.—But what am I saying? I know this must not be expected. Too full of ideas of our own dignity, too proud to retract; and too tenacious of dominion, we seem determined to persist: And the consequence must be, that the colonies will become the allies of France; that a general war will be kindled; and, perhaps, this once happy country be made, in just retribution, the seat of that desolation and misery which it has produced in other countries.

January 19, 1778.

Since the publication of the preceding Introduction, the event referred to at the end of it has been announced to the public. A memorial from the French court has been delivered to our court, declaring, that the former has concluded a treaty of commerce and friendship with the colonies as independent States; and acquainting us that, IN CONCERT WITH THEM, the King of France is determined and prepared to defend his commerce against any interruption we may give it.—A new turn, therefore, is now given to our affairs of a nature the most critical and alarming. Would to God there were any concessions by which we could extricate ourselves. But the opportunities for this have been shamefully lost, and cannot be now recovered.—With a judicial blindness in our councils which has hitherto carried us uniformly from bad to worse—With near half our strength torn from us, and our vaunted dignity in the dust—With our resources failing; our credit tottering; and a debt threatening to overwhelm us of more than a HUNDRED AND FIFTY MILLIONS—In these circumstances, we seem to be entering on a war with the united powers of France, Spain, and America.—This, should it happen, will complete the measure of our troubles, and soon bring on that catastrophe which there has been all along reason to expect and dread.

April 24, 1778.

Account of the Customs for the last Six Years.

In the following tracts I have reckoned, among the destructive consequences of the war with America, the loss of a considerable part of our trade. In consequence of several accidental causes, particularly the demand created by the war, this effect has not yet been so much felt as was generally expected. The truth, however, is, that the war has operated in this way to a degree that is alarming, as will appear from the following account of the Customs for the last six years.