1. Were the nations of Europe as free and unembarrassed of established systems as we are, I do verily believe they would concur with us in the first plan. But it is impossible. These establishments are fixed upon them; they are interwoven with the body of their laws and the organization of their government, and they make a great part of their revenue; they cannot then, get rid of them. 2. The plan of equal imposts presents difficulties insurmountable. For how are the equal imposts to be effected? Is it by laying, in the ports of A, an equal per cent. on the goods of B, with that which B has laid in his ports on the goods of A? But how are we to find what is that per cent.? For this is not the usual form of imposts. They generally pay by the ton, by the measure, by the weight, and not by the value. Besides, if A sends a million's worth of goods to B, and takes back but the half of that, and each pays the same per cent., it is evident that A pays the double of what he recovers in the same way from B: this would be our case with Spain. Shall we endeavor to effect equality, then, by saying A may levy so much on the sum of B's importations into his ports, as B does on the sum of A's importations into the ports of B? But how find out that sum? Will either party lay open their custom-house books candidly to evince this sum? Does either keep their books so exactly as to be able to do it? This proposition was started in Congress when our instructions were formed, as you may remember, and the impossibility of executing it occasioned it to be disapproved. Besides, who should have a right of deciding, when the imposts were equal? A would say to B, my imposts do not raise so much as yours: I raise them therefore. B would then say, you have made them greater than mine, I will raise mine; and thus a kind of auction would be carried on between them, and a mutual irritation, which would end in anything, sooner than equality and right.