After this remission of four millions be made, and the poor-rates and houses and window-light tax be abolished, and the commutation tax changed, there will still remain nearly one million and a half of surplus taxes; and as by an alliance between England, France and America, armies and navies will, in a great measure, be rendered unnecessary; and as men who have either been brought up in, or long habited to, those lines of life, are still citizens of a nation in common with the rest, and have a right to participate in all plans of national benefit, it is stated in that work (_Rights of Man_, Part ii.) to apply annually 507,000L. out of the surplus taxes to this purpose, in the following manner: [Illustration: table 053] The limits to which it is proper to confine this letter, will not admit of my entering into further particulars. I address it to Mr. Dundas because he took the lead in the debate, and he wishes, I suppose, to appear conspicuous; but the purport of it is to justify myself from the charge which Mr. Adam has made. This Gentleman, as has been observed in the beginning of this letter, considers the writings of Harrington, More and Hume, as justifiable and legal publications, because they reasoned by comparison, though in so doing they shewed plans and systems of government, not only different from, but preferable to, that of England; and he accuses me of endeavouring to confuse, instead of producing a system in the room of that which I had reasoned against; whereas, the fact is, that I have not only reasoned by comparison of the representative system against the hereditary system, but I have gone further; for I have produced an instance of a government established entirely on the representative system, under which greater happiness is enjoyed, much fewer taxes required, and much higher credit is established, than under the system of government in England. The funds in England have risen since the war only from 54L. to 97L. and they have been down since the proclamation, to 87L. whereas the funds in America rose in the mean time from 10L. to 120L. His charge against me of "destroying every principle of subordination," is equally as groundless; which even a single paragraph from the work will prove, and which I shall here quote: "Formerly when divisions arose respecting Governments, recourse was had to the sword, and a civil war ensued. That savage custom is exploded by the new system, and _recourse is had to a national convention_. Discussion, and the general will, arbitrates the question, and to this private opinion yields with a good grace, and _order is preserved uninterrupted_."