The author allows one slight argument in favour of tea, which, in my opinion, might be, with far greater justice, urged both against that and many other parts of our naval trade. "The tea-trade employs," he tells us, "six ships, and five or six hundred seamen, sent annually to China. It, likewise, brings in a revenue of three hundred and sixty thousand pounds, which, as a tax on luxury, may be considered as of great utility to the state." The utility of this tax I cannot find: a tax on luxury is no better than another tax, unless it hinders luxury, which cannot be said of the impost upon tea, while it is thus used by the great and the mean, the rich and the poor. The truth is, that, by the loss of one hundred and fifty thousand pounds, we procure the means of shifting three hundred and sixty thousand, at best, only from one hand to another; but, perhaps, sometimes into hands by which it is not very honestly employed. Of the five or six hundred seamen, sent to China, I am told, that sometimes half, commonly a third part, perish in the voyage; so that, instead of setting this navigation against the inconveniencies already alleged, we may add to them, the yearly loss of two hundred men, in the prime of life; and reckon, that the trade of China has destroyed ten thousand men, since the beginning of this century. If tea be thus pernicious, if it impoverishes our country, if it raises temptation, and gives opportunity to illicit commerce, which I have always looked on, as one of the strongest evidences of the inefficacy of our law, the weakness of our government, and the corruption of our people, let us, at once, resolve to prohibit it for ever. "If the question was, how to promote industry most advantageously, in lieu of our tea-trade, supposing every branch of our commerce to be already fully supplied with men and money? If a quarter the sum, now spent in tea, were laid out, annually, in plantations, in making public gardens, in paving and widening streets, in making roads, in rendering rivers navigable, erecting palaces, building' bridges, or neat and convenient houses, where are now only huts; draining lands, or rendering those, which are now barren, of some use; should we not be gainers, and provide more for health, pleasure, and long life, compared with the consequences of the tea-trade?" Our riches would be much better employed to these purposes; but if this project does not please, let us first resolve to save our money, and we shall, afterwards, very easily find ways to spend it. REPLY TO A PAPER IN THE GAZETTEER OF MAY 26, 1757 [5].