"This is only to be effected by a tax."

Though to a political economist of the present day much of what is so loosely expressed in these extracts will appear but the crudities of a tyro in the science, yet, at the time when they were written,—when both Mr. Fox and Mr. Burke could expatiate on the state of Ireland, without a single attempt to develop or enforce those simple, but wise principles of commercial policy, every one of which had been violated in the restrictions on her industry,—it was no small merit in Mr. Sheridan to have advanced even thus far in a branch of knowledge so rare and so important.

In addition to his own early taste for politics, the intimacies which he had now formed with some of the most eminent public men of the day must have considerably tended to turn his ambition in that direction. At what time he first became acquainted with Mr. Fox I have no means of ascertaining exactly. Among the letters addressed to him by that statesman, there is one which, from the formality of its style, must have been written at the very commencement of their acquaintance—but, unluckily, it is not dated. Lord John Townshend, who first had the happiness of bringing two such men together, has given the following interesting account of their meeting, and of the impressions which they left upon the minds of each other. His lordship, however, has not specified the period of this introduction:—

"I made the first dinner-party at which they met, having told Fox that all the notions he might have conceived of Sheridan's talents and genius from the comedy of The Rivals, &c. would fall infinitely short of the admiration of his astonishing powers, which I was sure he would entertain at the first interview. The first interview between them (there were very few present, only Tickell and myself, and one or two more) I shall never forget. Fox told me, after breaking up from dinner, that he had always thought Hare, after my uncle, Charles Townshend, the wittiest man he ever met with, but that Sheridan surpassed them both infinitely; and Sheridan told me next day that he was quite lost in admiration of Fox, and that it was a puzzle to him to say what he admired most, his commanding superiority of talent and universal knowledge, or his playful fancy, artless manners, and benevolence of heart, which showed itself in every word he uttered."

With Burke Mr. Sheridan became acquainted at the celebrated Turk's Head Club,—and, if any incentive was wanting to his new passion for political distinction, the station to which he saw his eloquent fellow- countryman exalted, with no greater claims from birth or connection than his own, could not have failed to furnish it. His intimacy with Mr. Windham began, as we have seen, very early at Bath, and the following letter, addressed to him by that gentleman from Norfolk, in the year 1778, is a curious record not only of the first political movements of a person so celebrated as Mr. Windham, but of the interest with which Sheridan then entered into the public measures of the day:—

"Jan. 5, 1778.

"I fear my letter will greatly disappoint your hopes. [Footnote: Mr. Windham had gone down to Norfolk, in consequence of a proposed meeting in that county, under the auspices of Lord Townshend, for the purpose of raising a subscription in aid of government, to be applied towards carrying on the war with the American colonies. In about three weeks after the date of this letter, the meeting was held, and Mr. Windham, in a spirited answer to Lord Townshend, made the first essay of his eloquence in public.] I have no account to send you of my answering Lord Townshend—of hard-fought contests—spirited resolves—ballads, mobs, cockades, and Lord North burnt in effigy. We have had a bloodless campaign, but not from backwardness in our troops, but for the most creditable reason that can be—want of resolution in the enemy to encounter us. When I got down here early this morning, expecting to find a room prepared, a chair set for the president, and nothing wanting but that the orators should begin, I was surprised to learn that no advertisement had appeared on the other part; but that Lord T. having dined at a meeting, where the proposal was received very coldly, had taken fright, and for the time at least had dropped the proposal. It had appeared, therefore, to those whom I applied to (and I think very rightly) that till an advertisement was inserted by them, or was known for certain to be intended, it would not be proper for any thing to be done by us. In this state, therefore, it rests. The advertisement which we agreed upon is left at the printer's, ready to be inserted upon the appearance of one from them. We lie upon our arms, and shall begin to act upon any motion of the enemy. I am very sorry that things have taken this turn, as I came down in full confidence of being able to accomplish something distinguished. I had drawn up, as I came along, a tolerably good paper, to be distributed to-morrow in the streets, and settled pretty well in my head the terms of a protest—besides some pretty smart pieces of oratory, delivered upon Newmarket Heath. I never felt so much disposition to exert myself before—I hope from my never having before so fair a prospect of doing it with success. When the coach comes in, I hope I shall receive a packet from you, which shall not be lost, though it may not be used immediately.

"I must leave off writing, for I have got some other letters to send by to-night's post. Writing in this ink is like speaking with respect to the utter annihilation of what is past;—by the time it gets to you, perhaps, it may have become legible, but I have no chance of reading over my letter myself.

"I shall not suffer this occasion to pass over entirely without benefit.

"Believe me yours most truly,