As to his American 200,000_l._ a year, he is satisfied to repeat gravely, as he has done an hundred times before, that the Americans are able to pay it. Well, and what then? does he lay open any part of his plan how they may be compelled to pay it, without plunging ourselves into calamities that outweigh tenfold the proposed benefit? or does he show how they may be induced to submit to it quietly? or does he give any satisfaction concerning the mode of levying it; in commercial colonies, one of the most important and difficult of all considerations? Nothing like it. To the Stamp Act, whatever its excellences may be, I think he will not in reality recur, or even choose to assert that he means to do so, in case his minister should come again into power. If he does, I will predict that some of the fastest friends of that minister will desert him upon this point. As to port duties he has damned them all in the lump, by declaring them[83] "contrary to the first principles of colonization, and not less prejudicial to the interests of Great Britain than to those of the colonies." Surely this single observation of his ought to have taught him a little caution; he ought to have begun to doubt, whether there is not something in the nature of commercial colonies, which renders them an unfit object of taxation; when port duties, so large a fund of revenue in all countries, are by himself found, in this case, not only improper, but destructive. However, he has here pretty well narrowed the field of taxation. Stamp Act, hardly to be resumed. Port duties, mischievous. Excises, I believe, he will scarcely think worth the collection (if any revenue should be so) in America. Land-tax (notwithstanding his opinion of its immense use to agriculture) he will not directly propose, before he has thought again and again on the subject. Indeed he very readily recommends it for Ireland, and seems to think it not improper for America; because, he observes, they already raise most of their taxes internally, including this tax. A most curious reason, truly! because their lands are already heavily burdened, he thinks it right to burden them still further. But he will recollect, for surely he cannot be ignorant of it, that the lands of America are not, as in England, let at a rent certain in money, and therefore cannot, as here, be taxed at a certain pound rate. They value them in gross among themselves; and none but themselves in their several districts can value them. Without their hearty concurrence and co-operation, it is evident, we cannot advance a step in the assessing or collecting any land-tax. As to the taxes which in some places the Americans pay by the acre, they are merely duties of regulation; they are small; and to increase them, notwithstanding the secret virtues of a land-tax, would be the most effectual means of preventing that cultivation they are intended to promote. Besides, the whole country is heavily in arrear already for land-taxes and quit-rents.