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. 4. Ireland is continually burthened with large Pensions, some to Princes of the Blood, some to other Persons, and some to flaming Patriots: For even Patriots will accept of Pensions if they can get them, and then exclaim most bitterly--O Liberty, O my Country! Whereas _America_ is totally free from this Species of Taxation, as far as I am able to trace the Matter. Many other Articles might have been enumerated, particularly the Restraint formerly laid upon the _Irish_ fishing on the Banks of _Newfoundland_, and taken off only the last Session. But surely these are full enough; because these, I hope, will sufficiently shew, that there ought to be a wide Difference put on, every Principle of Equity and Justice, between the Case of _Ireland_ and that of _America_; and that the two Countries are by no Means in similar Circumstances.