The number of souls in England (exclusive of Scotland and Ireland) is seven millions,* and the number of souls in America is three millions.

* This is taking the highest number that the people of England have
been, or can be rated at.

The amount of taxes in England (exclusive of Scotland and Ireland) was, before the present war commenced, eleven millions six hundred and forty-two thousand six hundred and fifty-three pounds sterling; which, on an average, is no less a sum than one pound thirteen shillings and three-pence sterling per head per annum, men, women, and children; besides county taxes, taxes for the support of the poor, and a tenth of all the produce of the earth for the support of the bishops and clergy.* Nearly five millions of this sum went annually to pay the interest of the national debt, contracted by former wars, and the remaining sum of six millions six hundred and forty-two thousand six hundred pounds was applied to defray the yearly expense of government, the peace establishment of the army and navy, placemen, pensioners, etc.; consequently the whole of the enormous taxes being thus appropriated, she had nothing to spare out of them towards defraying the expenses of the present war or any other. Yet had she not been in debt at the beginning of the war, as we were not, and, like us, had only a land and not a naval war to carry on, her then revenue of eleven millions and a half pounds sterling would have defrayed all her annual expenses of war and government within each year. * The following is taken from Dr. Price's state of the taxes of England.

An account of the money drawn from the public by taxes, annually, being the medium of three years before the year 1776.

Amount of customs in England 2,528,275 L.
Amount of the excise in England 4,649,892
Land tax at 3s. 1,300,000
Land tax at 1s. in the pound 450,000
Salt duties 218,739
Duties on stamps, cards, dice, advertisements,
bonds, leases, indentures, newspapers,
almanacks, etc. 280,788
Duties on houses and windows 385,369
Post office, seizures, wine licences, hackney
coaches, etc. 250,000
Annual profits from lotteries 150,000
Expense of collecting the excise in England 297,887
Expense of collecting the customs in England 468,703
Interest of loans on the land tax at 4s. expenses
of collection, militia, etc. 250,000
Perquisites, etc. to custom-house officers, &c.
supposed 250,000
Expense of collecting the salt duties in England
10 1/2 per cent. 27,000
Bounties on fish exported 18,000
Expense of collecting the duties on stamps, cards,
advertisements, etc. at 5 and 1/4 per cent. 18,000
Total 11,642,653 L.

But this not being the case with her, she is obliged to borrow about ten millions pounds sterling, yearly, to prosecute the war that she is now engaged in, (this year she borrowed twelve) and lay on new taxes to discharge the interest; allowing that the present war has cost her only fifty millions sterling, the interest thereon, at five per cent., will be two millions and an half; therefore the amount of her taxes now must be fourteen millions, which on an average is no less than forty shillings sterling, per head, men, women and children, throughout the nation. Now as this expense of fifty millions was borrowed on the hopes of conquering America, and as it was avarice which first induced her to commence the war, how truly wretched and deplorable would the condition of this country be, were she, by her own remissness, to suffer an enemy of such a disposition, and so circumstanced, to reduce her to subjection.

I now proceed to the revenues of America.

I have already stated the number of souls in America to be three millions, and by a calculation that I have made, which I have every reason to believe is sufficiently correct, the whole expense of the war, and the support of the several governments, may be defrayed for two million pounds sterling annually; which, on an average, is thirteen shillings and four pence per head, men, women, and children, and the peace establishment at the end of the war will be but three quarters of a million, or five shillings sterling per head. Now, throwing out of the question everything of honor, principle, happiness, freedom, and reputation in the world, and taking it up on the simple ground of interest, I put the following case:

Suppose Britain was to conquer America, and, as a conqueror, was to lay her under no other conditions than to pay the same proportion towards her annual revenue which the people of England pay: our share, in that case, would be six million pounds sterling yearly. Can it then be a question, whether it is best to raise two millions to defend the country, and govern it ourselves, and only three quarters of a million afterwards, or pay six millions to have it conquered, and let the enemy govern it?

Can it be supposed that conquerors would choose to put themselves in a worse condition than what they granted to the conquered? In England, the tax on rum is five shillings and one penny sterling per gallon, which is one silver dollar and fourteen coppers. Now would it not be laughable to imagine, that after the expense they have been at, they would let either Whig or Tory drink it cheaper than themselves? Coffee, which is so inconsiderable an article of consumption and support here, is there loaded with a duty which makes the price between five and six shillings per pound, and a penalty of fifty pounds sterling on any person detected in roasting it in his own house. There is scarcely a necessary of life that you can eat, drink, wear, or enjoy, that is not there loaded with a tax; even the light from heaven is only permitted to shine into their dwellings by paying eighteen pence sterling per window annually; and the humblest drink of life, small beer, cannot there be purchased without a tax of nearly two coppers per gallon, besides a heavy tax upon the malt, and another on the hops before it is brewed, exclusive of a land-tax on the earth which produces them. In short, the condition of that country, in point of taxation, is so oppressive, the number of her poor so great, and the extravagance and rapaciousness of the court so enormous, that, were they to effect a conquest of America, it is then only that the distresses of America would begin. Neither would it signify anything to a man whether he be Whig or Tory. The people of England, and the ministry of that country, know us by no such distinctions. What they want is clear, solid revenue, and the modes which they would take to procure it, would operate alike on all. Their manner of reasoning would be short, because they would naturally infer, that if we were able to carry on a war of five or six years against them, we were able to pay the same taxes which they do.