On this head also of the American extraordinaries, he can take credit for nothing. As to his next, the lessening of the deficiency of the land and malt-tax, particularly of the malt-tax, any person the least conversant in that subject cannot avoid a smile. This deficiency arises from charge of collection, from anticipation, and from defective produce. What has the author said on the reduction of any head of this deficiency upon the land-tax? On these points he is absolutely silent. As to the deficiency on the malt-tax, which is chiefly owing to a defective produce, he has and can have nothing to propose. If this deficiency should he lessened by the increase of malting in any years more than in others, (as it is a greatly fluctuating object,) how much of this obligation shall we owe to this author's ministry? will it not be the case under any administration? must it not go to the general service of the year, in some way or other, let the finances be in whose hands they will? But why take credit for so extremely reduced a deficiency at all? I can tell him he has no rational ground for it in the produce of the year 1767; and I suspect will have full as little reason from the produce of the year 1768. That produce may indeed become greater, and the deficiency of course will be less. It may too be far otherwise. A fair and judicious financier will not, as this writer has done, for the sake of making out a specious account, select a favorable year or two, at remote periods, and ground his calculations on those. In 1768 he will not take the deficiencies of 1753 and 1754 for his standard. Sober men have hitherto (and must continue this course, to preserve this character,) taken indifferently the mediums of the years immediately preceding. But a person who has a scheme from which he promises much to the public ought to be still more cautious; he should ground his speculation rather on the lowest mediums because all new schemes are known to be subject to some defect or failure not foreseen; and which therefore every prudent proposer will be ready to allow for, in order to lay his foundation as low and as solid as possible. Quite contrary is the practice of some politicians. They first propose savings, which they well know cannot be made, in order to get a reputation for economy. In due time they assume another, but a different method, by providing for the service they had before cut off or straitened, and which they can then very easily prove to be necessary. In the same spirit they raise magnificent ideas of revenue on funds which they know to be insufficient. Afterwards, who can blame them, if they do not satisfy the public desires? They are great artificers but they cannot work without materials.