While I am writing this,--a Paragraph, cut out of a News-Paper, and dated from _Salisbury_, _October_ 15, is laid before me, which I am positively told, is reckoned to be UNANSWERABLE. Now I have known so many of these UNANSWERABLES to shrink to nothing, when examined with any due Care and Attention, that I own I am not much frightened at the Appearance of this new _American_ GOLIAH. However, let us approach this formidable Champion a little nearer. "The _Americans_, says the News-Writer, in their Addresses to the Public, urge as a Reason against Parliamentary Taxation, the _great Disadvantages_ they incur by submitting to such numerous Restrictions in Trade, which they deem a Burden equal to, if not greater than Taxation: And they also estimate, that that Mode of contributing to the Support of the _English_ Nation, is, upon the whole, more beneficial than if they were to pay their Share by being equally taxed with the Subjects of the Mother Country: But to be obliged to submit to those numerous Restraints in Trade, and at the same Time to be subject to a parliamentary Taxation, they think is the highest Degree of Oppression. "The _Irish_ submit to parliamentary Restraints in Trade; but then, in return, they are exempted from Taxation. Why then should the _Americans_ be burdened with both, in similar Circumstances?" Here the whole Matter of Complaint is reduced to two Heads; First, That the _Americans_ by being restrained in their Trade, are thereby in Effect taxed, and therefore ought not be taxed a second Time: 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.