In the year 1764, Parliament voted 650,000_l._ towards the discharge of the navy debt. This sum could not be applied solely to the discharge of bills carrying interest; because part of the debt due on seamen's wages must have been paid, and some bills carried no interest at all. Notwithstanding this, we find by an account in the journals of the House of Commons, in the following session, that the navy debt carrying interest was, on the 31st of December, 1764, no more than 1,687,442_l._ I am sure therefore that I admit too much when I admit the navy debt carrying interest, after the creation of the navy annuities in the year 1763, to have been 2,200,000_l._ Add the exchequer bills; and the whole unfunded debt carrying interest will be four millions instead of ten; and the annual interest paid for it at 4 per cent will be 160,000_l._ instead of 299,250_l._ An error of no small magnitude, and which could not have been owing to inadvertency. The misrepresentation of the increase of the peace establishment is still more extraordinary than that of the interest of the unfunded debt. The increase is great, undoubtedly. However, the author finds no fault with it, and urges it only as a matter of argument to support the strange chimerical proposals he is to make us in the close of his work for the increase of revenue. The greater he made that establishment, the stronger he expected to stand in argument: but, whatever he expected or proposed, he should have stated the matter fairly. He tells us that this establishment is nearly 1,500,000_l._ more than it was in 1752, 1753, and other years of peace. This he has done in his usual manner, by assertion, without troubling himself either with proof or probability. For he has not given us any state of the peace establishment in the years 1753 and 1754, the time which he means to compare with the present. As I am obliged to force him to that precision, from which he always flies as from his most dangerous enemy, I have been at the trouble to search the journals in the period between the two last wars: and I find that the peace establishment, consisting of the navy, the ordnance, and the several incidental expenses, amounted to 2,346,594_l._ Now is this writer wild enough to imagine, that the peace establishment of 1764 and the subsequent years, made up from the same articles, is 3,800,000_l._ and upwards? His assertion however goes to this. But I must take the liberty of correcting him in this gross mistake, and from an authority he cannot refuse, from his favorite work, and standing authority, the "Considerations." We find there, p. 43[57], the peace establishment of 1764 and 1765 stated at 3,609,700_l._ This is near two hundred thousand pounds less than that given in "The State of the Nation." But even from this, in order to render the articles which compose the peace establishment in the two periods correspondent (for otherwise they cannot be compared), we must deduct first, his articles