Europe. When I view the less fertile soil of Boston, the conscience of merchants, the pride of the pretended Gospel ministers, the blindness of bigotry, and the mercantile ignorance of farmers, I forgive Boston, New-York, and Rhode-Island, but condemn Connecticut. I will leave a legacy to the people of my native country, which possibly may heal their divisions, and render them partial to their own province, as the Bostonians are to theirs. It consists of two lines: “But if men knaves and fools will be, They’ll be ass-ridden by all three.” _Revenue and Expenditure._--In 1680 the whole corporation were estimated to be worth 120,000_l._ They had 30 small vessels, 26 churches, and, as above mentioned, 20,000 inhabitants. If their value had increased only in proportion with the inhabitants, who, as I have said, amounted to 200,000 in 1770, the corporation would then have been worth no more than 1,200,000_l._, a sum not equal to 10_s._ per acre, though in a great measure cultivated, and surrounded with stone walls which alone cost 10_s._ by the rod; but in that year, viz. 1770; land sold in Connecticut from 4_l._ to 50_l._ per acre; their vessels, also, had increased to about 1200, and the churches--least in proportion--to about 300. The true method, therefore, of forming the valuation of Connecticut in 1770, is not by calculating upon this State in 1680, but by estimating the number of its acres, appreciating them by purchases then made, and adding a due allowance for the stock, &c. Now, Connecticut has been reputed to contain 2,500,000 solid acres, which, at the very moderate price of 8_l._ each, are worth 20,000,000_l._ sterling; and 14,000,000_l._ being added as a reasonable allowance for stock, shipping, &c. the whole valuation of Connecticut would amount to 34,000,000_l._ The annual income, supposing the 2,500,000 acres and stock rented at 10_s._ per acre, one with another, would be 1,250,000_l._ A list of rateables, called the General List, is the foundation upon which the revenue is raised in Connecticut, being the valuation of a man’s property by the year. It is formed in the following manner: One acre of land, per annum 0_l._ 10_s._ One horse 3 00 One house 3 00 One ox 3 00 One swine 1 00 One cow 3 00 One two-year-old heifer 2 00 One yearling do. 1 00 One poll or male, between 16 and 60 years 18 00 One lawyer for his faculty 20 00 One vessel of 100 tons 10 00 -------------- 65_l._ 10_s._