Now, sir, to return more particularly to you and your memorial. A hundred thousand barrels of wheat, you say, should be imported hither; and ten thousand pounds premium to the importers. Have you looked into the purse of the nation? I am no commissioner of the treasury; but am well assured that the whole running cash would not supply you with a sum to purchase so much corn, which, only at twenty shillings a barrel, will be a hundred thousand pounds; and ten thousand more for the premiums. But you will traffic for your corn with other goods: and where are those goods? if you had them, they are all engaged to pay the rents of absentees, and other occasions in London, besides a huge balance of trade this year against us. Will foreigners take our bankers' papers? I suppose they will value it at little more than so much a quire. Where are these rich farmers and engrossers of corn, in so bad a year, and so little sowing? You are in pain of two shillings premium, and forget the twenty shillings for the price; find me out the latter, and I will engage for the former. Your scheme for a tax for raising such a sum is all visionary, and owing to a great want of knowledge in the _miserable state_ of this nation. Tea, coffee, sugar, spices, wine, and foreign clothes, are the particulars you mention upon which this tax should be raised. I will allow the two first; because they are unwholesome; and the last, because I should be glad if they were all burned: but I beg you will leave us our wine to make us a while forget our misery; or give your tenants leave to plough for barley. But I will tell you a secret, which I learned many years ago from the commissioners of the customs in London: they said, when any commodity appeared to be taxed above a moderate rate, the consequence was, to lessen that branch of the revenue by one half; and one of those gentlemen pleasantly told me, that the mistake of parliaments, on such occasions, was owing to an error of computing two and two to make four; whereas, in the business of laying impositions, two and two never made more than one; which happens by lessening the import, and the strong temptation of running such goods as paid high duties. At least in this kingdom, although the women are as vain and extravagant as their lovers or their husbands can deserve, and the men are fond enough of wine; yet the number of both who can afford such expenses is so small, that the major part must refuse gratifying themselves, and the duties will rather be lessened than increased. But, allowing no force in this argument; yet so preternatural a sum as one hundred and ten thousand pounds, raised all on a sudden, (for there is no dallying with hunger,) is just in proportion with raising a million and a half in England; which, as things now stand, would probably bring that opulent kingdom under some difficulties.