The reform of such practices, very likely, was work for a statesman rather than for a man of business. A good man of business, called upon to manage the King's affairs, was likely to find many obstacles in the way of depriving the Paymaster of the Forces of his customary sources of income, and Mr. Grenville, at least, never attempted anything so hazardous. Scurrilous pamphleteers, in fact, had made it a charge against the minister that he had increased rather than diminished the evil of sinecures--"It had been written in pamphlets that £400,000 a year was dealt out in pensions"; from which charge the able Chancellor, on the occasion of opening his first budget in the House of Commons, the 9th of March, 1764, defended himself by denying that the sums were "so great as alleged." It was scarcely an adequate defense; but the truth is that Grenville was sure to be less distressed by a bad custom, no law forbidding, than by a law, good or bad, not strictly enforced, particularly if the law was intended to bring in a revenue. Instinctively, therefore, the minister turned to America, where it was a notorious fact that there were revenue laws that had not been enforced these many years. Mr. Grenville, we may suppose, since it was charged against him in a famous epigram, read the American dispatches with considerable care, so that it is quite possible he may have chanced to see and to shake his head over the sworn statement of Mr. Sampson Toovey, a statement which throws much light upon colonial liberties and the practices of English officials in those days: I, Sampson Toovey [so the statement runs], Clerk to James Cockle, Esq., Collector of His Majesty's Customs for the Port of Salem, do declare on oath, that ever since I have been in the office, it hath been customary for said Cockle to receive of the masters of vessels entering from Lisbon, casks of wine, boxes of fruit, etc., which was a gratuity for suffering their vessels to be entered with salt or ballast only, and passing over unnoticed such cargoes of wine, fruit, etc., which are prohibited to be imported into His Majesty's plantations. Part of which wine, fruit, etc., the said James Cockle used to share with Governor Bernard. And I further declare that I used to be the negotiator of this business, and receive the wine, fruit, etc., and dispose of them agreeable to Mr. Cockle's orders. Witness my hand. Sampson Toovey. The curious historian would like much to know, in case Mr. Grenville did see the declaration of Sampson Toovey, whether he saw also a letter in which Governor Bernard gave it as his opinion that if the colonial governments were to be refashioned it should be on a new plan, since "there is no system in North America fit to be made a module of."