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So much for the Sinking-Fund.

thing than it really is. Is it not a mighty I have taken out his own figures, I have matter to boast of, that part of the navy pointed out the errors, convicted, and debt confifts of feamen's wages which bear corrected them, and the iffue of the whole no intereft, nor is to be paid till God matter is this, That the Remarker's eltiknows when, perhaps never? No matter mate when corrected is 1,273,000 what diftrefs falls in the interim upon the The estimate in the Budget 1,271,000 poor feamen, let him fell his pay to the broker, or ufurer for half price; or if he be killed, let the widow and orphan recover it when they can. The public how ever faves 4 per cent all this while! now this is a true fpecimen of modern œconomy; to count the private feaman's diftrefs as the public's gain! I do not speak as to the point of humanity, though I wonder how a man can be fo entirely without bowels, as cooly to caft up whole pages of poor feamen diftreffed and ruined, for the fake of fetting down, Sinking fund debtor to cafh 4 per cent! No man loves the finking fund more than I do, but By Heav'n I would rather coin my heart And drop my blood for drachmas, than to wring [vile trash From the hard hands of feamen, their By any indirection—

However, to meet these pedling arithmeticians, in their own province of pounds, fhillings, and pence-They boaft of faving the first half year's intereft upon the navy bills, though every bill that comes out is iffued at 5 per cent. discount. Now I should be glad to know by what rule in Wingate's arithmetic, they collect this curious piece of economy, to pay five pounds down, for the fake of faving 40 fhillings. I think to a plain man it must appear, that paying 51. per cent. per half year, to fave 21. intereft, is much the fame thing as giving at the rate of 10 per cent, per ann. hula-money, to conceal a debt that might be provided for at four.

I think that I have now fairly proved that the charge is not at all over-rated by fetting down 240,000l. for the interest of the outstanding debt, nor indeed fhould I aggravate beyond the truth, were I to affirm, that, that part of the outstanding debt, which apparently carries no interelt at all, does yet behind the curtain in effect press upon the public, at the rate of 10 per cent.

I have now reconciled the Remarker's eftimate of the Sinking Fund with that in the Budget, and I think there can be no fairer method of proceeding in the World.

The next article to be examined is the amount of the Peace-Establishment. The Remarker has ftated this at 2,900,000l. and fays that any one may be convinced of this, who will but examine the fupplies of 1764. But if it is to be found there, why has he not specified the articles? He might have done it in half a page, for the inftruction and conviction of those who do not carry a copy of the fupplies in their pockets. In the Budget the avowed peace eftablishment is called 3,500,000l. and furely it would be enough to say in juftification of that affertion, that I can produce the minifter's estimate from his own lips beyond that fum. I here infert it, not as any think to the real argument, but only to show how a dexterous hand can dilate or contract an eftimate, so as to fit the purpose of the inftant hour within a hairs breadth. This estimate was given out during the late war, when the drift of the argument was to aggravate the difficulties, that we should itill have to struggle with, whenever peace came, and among others to magnify the expence of the peace establishment. The departure was taken from the year 1753, which amounted to

2,400,000

300,000 200,000

Navy encreased 6000 men
Army eftimates encreafed
Annual encrease of the navy debt 300,000
Deficiencies of land and malt
Militia

Foundling hofpital
Ordinary of the navy encreased

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300,000

200,000

100,000 100,00

3,90 300 Well

* I cannot help obferving, that this fum of 3,500,000l. is mifquoted in two feparate pages of the Remarks, and is fet down 3,600,000l. which circunftance trifling as it is, carries a difingenuous and difcreditable air, that the writer cannot be contented with his own errors, which are all on the fame fide, but the poor printer must be taken in to impute an article to the Budget which is hot to be found there.

Well when this estimate had done it's at all a matter of uncertainty, is that for duty for the day, it was dimiffed, and extra's. This article for the present year now another is flipt in upon us in its amounts to 404,000 l. on account of the stead; which affirms, that 2,900,000l. is late war, and I fear we shall have arrears ample provifion for the peace establish of this kind, for fome time to come: but ment, and that even this will foon be re- upon fifting out the permanent articles, duced 2 or 3 hundred thousand pounds. and confidering the expence that must a But let us go to the actual state of the rife, to put North-America, from Canaestablishment, and fee what is really the da to Florida, into a state of defence, and nuth. to fupport it; I do not think the account over rated; or at least, for the next feven years, this article must amount to 1 50,000), a year.

Navy.

16,000 men
Ordinary of the navy
Plymouth and Greenwich hofp.
Building and repairs of thips
Annual encrease of the navy debt

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832,000
398,000

The next article of the establishment is

13,000 the militia; the estimate for this as given 200,000 into parliament is 130,000 1. a year; but 200,000 I fhall only fet down what was voted laft 1,643,000

Before I go any farther, I will remark upon two articles.--In the first placethe fhip-building estimate for 1764, was 256,000l. and in 1765, it was 308,000 1. but only 100,000l. was voted in each year. Perhaps the minister may call this providing for the peace establishment. I do not. He may reduce that establishment as low as he pleases, upon the prin ciple of leaving things undone, but this must be paid for fome day or other, and that dearly too; either in the ruin of the navy, or the future repairs at ten times the expence. However, I have fet down only 200,000l.

As to the encrease of the navy debt,

which I have fet at 200,000l. I can on-
ly fay that the minister's eftimate once up
on a time was 300,000l. that the encrease
last year was $30,000l. and that upon
peruling that account, I cannot venture
to estimate the permanent annual encrease
at lefs than 200,000 1.

We now come to the army.
Army.

year, viz.
Militia,

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Ordnance.

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80,000

of the office of ordnance for the last year and the present, amounts upon an avarage to, 228,000

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Ordnance,

Guards, garrisons, and plan-2

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vi-14,500

1,643,000

1,427,000

80,000

228,000

80,000

perannuated men, and widows penfions, Extraordinaries not provided7 for by parliament, eftimated,

135,000
109,100

Total, 3,458,000 Befides incidental expences.

I did not expect to have so plain a point called into question, as the amount of the peace eftablishment, efpecially under the 150,000 eye of that very minifter who first pro claimed the largeness of it; or elfe, I could eafily have fpecified the articles in the Budget: but before I leave this head, I must once more repeat, that I have fet the annual encrease of the navy debt,

1,427,600 The only article in this account that is

100,000l.

100,000 l. below the minifter's own eftimate; and that I have only charged the building and repairs of the navy according to his deficient provifion for this artide, which he has left in arrear 56,000 1. for the last year, and 108,000l. for the prefent year. I have never yet said that the peace establishment would not come to lefs than 3,500,000l. if things were ill provided for, though I think even that will be difficult; but I go to the real ftate of things, and not to that lamentable syftem which looks no farther than the drawing up an advertifement for the Gazetteer,

or difperfing hand-bills of the furprising feats performed, as it were by flight of hand, by this ingenious and wonderful adminiftration.

I think I have now fully proved these two points. That the remarker has overrated the produce of the Sinking-fund by 330,000l. and that he has under-rated the peace establishment by 600,000 l. I fhall here annex the Remarker's ftate of the annual favings that will be applicable to the discharge of the unfunded debt of 10,000,000l. and correct it according to the errors convicted in it.

Ways and means according to the Remarker's estimate when corrected.

Land and malt,

Sinking-fund,

From whence deduct, on account of errors in that

eftimate,

And then the nett Sinking-fund will be,

Total ways and means when corrected,

2,450,000

1,600,000

330,000

1,270,000

3,720,000

Peace establishment, according to the Remarker,
To which add, on account of the omiffions in that
estimate,

Total peace establishment when corrected,
Therefore the annual furplus corrected, is,

I have now gone through the principal argument upon the fyftem of adminiftration in revenue matters; which is, to ftate the ballance of the national income and expenditure, that we may become informed how much furplus is to be depended upon, to look the unfunded debt in the face. It is a very effential point to be made out clearly, and not to be mifreprefented. I have proved that the Remarker's estimate of this furplus as amounting to 1,150,000 l. is erroneous by 930,000 I. and here I fhall leave this argument for the prefent, and proceed to point out feveral smaller errors in the Remarks; with this view, to fhew that minifterial writers pay no regard in the leaft to truth, in their affertions. And whether these things be attributed to ignorance or wilful impofture, I fhall not concern myself; because in either cafe it equally takes away the credit of the writer whenever he afferts or conveys an affertion, unless he produces his authentic vouchers; for any one who is liable to an error of 197,000l. in the Sinking-fund, is not to be trufted again in an eftimate; and one who does not

2,900,000

that} 600,000

3,500,000

220,000

know whether the peace establishment is 2,900,000 l. or 3,500,000l. cannot expeet credit for the future on his bare affertion.

What dependance can there be upon a man who pretends to be an adept in the ufe of public papers, and yet does not know them again when he fees them. The Remarker fays of his own materials, &c.-" perhaps they are less liable to error than the author's numerous averages”

(viz the author of the Budget) and again, to quit our author's materials for others I hope as good," and again, of the materials in the Budget he uses this phrase: as far as it is poffible with any regard to truth to build upon them". Now would any one living fufpect that the authentic papers which the Remarker uses,、 are identically the fame that are used in the Budget? I am fure if the Remarker is fo ignorant as not to know this, he cannot expect to be depended upon as an adept, but if he does know this, and yet feeks to convey that the figures in the Budget are not authentic, he cannot expect any encomiums for his honefty.

Now

Now for the lift of fmaller errors. The

nue.

225,000

1762

277,000 256,000 257,000

Remarker produces the amount of the laft Year ending Oct. 1761
ten years of the late king's civil lift, which
being above par, carries demonftration ac-
cording to him that the fubfequent duties
bad not impaired that branch of the reve-
Now which are the duties laid on
during the war, that can poffibly affect.
the civil lift revenue? The fubfidy of 1759;
and the beer duty of 1761. The firit of
thefe only exifted during the last year of
the ten that he has produced, and the other
was not laid on till half a year after the
expiration of the whole term: and it is
this fecond, viz. the beer duty of 1761,
that chiefly affects the civil lift. So I
think henceforward we have a measure of
what minifters mean when they carry de-
monftration with them. Becaufe the beer
duty of 1761, did not leffen the civil lift
excife for ten years before it was laid on;
therefore it has not leffened it fince it has
been laid on. After fo ingenious a de-
monftration as this, I should be afraid that
an argument from the matter of fact will
make no figure: but if matter-of-fact-
evidence might be allowed in fuch points,
the question could foon be cleared up from
papers upon the table.

1763
1764
Amounting upon an average of the laft
three years to 263,000l. per annum.

I have omitted the year ending October 1761, in the average, because it was only from October 25, 1760, to October 10 1761, being 15 days lefs than the year (although the produce of this branch fell fhort much more than in the due proportion) because I do not catch at the fummum jus in an argument, when I am aware that it would be injurious to the real truth: therefore I difcard fractions of a year, and only argue upon the produce of funds when they are got into a steady way.

In the account prefented after the late king's death, of the produce of the civil lift branches, it appears, that the amount of the civil lift excife, upon a medium of the last ten years was 295,000l. per ann. and if any one will look into the furpluffes prefented from year to year fince the acceffion, he will find the produce of this branch to be as follows.

Coffee.

A man must be very ignorant not to know that every encrease of duties, operates to leffen the produce of the antecedent duties upon the fame article. The revenue upon tea is the strongest inftance of this kind that can be for it was fo far from following the proportion of the tax, that the revenue was doubled by taking off half the duty. But for the fake of thofe who may be induced to think upon the Remarker's authority, or that of his patron, that the duties laid on during the war do not leffen the previous income upon the fame articles, I fhall annex as a fpecimen the duties upon coffee and chocolate. The paper was prefented to the house last feffion.

Chocolate.

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branches upon which it operates, exactly to the amount of it's own produce; fo that for certain we muft confider this fund as virtually deficient of 16,000l. befides the original goool. and all this still befides what we must fuppofe the remaining part operates to defalcate from the previous produce of fimilar articles. But this remainder, being a 5 per cent. fubfidy upon a multitude of articles, it is impoffible from the nature of the Cuftom-houfe accounts, to trace their operation upon previous duties article by article; tho' we find to our misfortune, where we happen to catch two out-lying articles by themfelves, that the appearance is not at all favourable to the revenue.

In another part, the Remarker fpeaking of Chelfea hofpital, and the half-pay; fays, that the former is never very great but at the clofe of a war, and that the eftimate of the latter diminishing every day, muff diminish the effimate of the current fervice. I give here the actual eftimates of both for 7 years during the late peace, viz. from 1749 to 1755, both inclufive,

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55

59.700

Half-pay.

better than treacherous deceivers of the public.

The Remarker feems to have a longing to fay fomething favourable of the fmuggling cutters, not directly indeed, but indirectly to convey that the chief encrease of the customs of the year 1763 above 1762, was owing to them. He feems to acknowledge that the fum of 391,000l. originally claimed, as the encreafe upon the revenue of tea, was not taken at random, but was meant as claiming the whole encreafe of the cuftoms to have been upon that article. I will join iffue with the miniftry for one moment, and fuppofe it fo; that I may be entitled to repeat a queftion which has been put to them already. It was merely this; " If these cutters have improved the revenue as much as you affert, pray let us know what is the expence of their eftablishment." A very plain queftion, and if the public has any right to enquire into the conduct of public affairs, I am fure it deferves a very direct and explicit anfwer. As the quer tion was put on the part of the public, I fhall reprefent it in the way of dialogue with the initials of P. and M. for People and Ministry.

67,200 P. If the revenue be fo much improved
67,000 by the fimuggling cutters as it is pretended
64,000 to be, let us be informed what is the ex-
60,000
pence of them.
58,000 M. Without doubt it is a very refona-
able enquiry, and all the information that
office can afford, fhall certainly be pro-
duced, specify what you wou'd have.

55,000

47,000 I obferve upon them, in the first place, that the decrease of Chelsea hospital during the whole 7 years is not 7000l. tho' the Remarker fays that it is never very high but at the clofe of a war. And as to the decrease of the half pay 20,000l. in feven years, what is that to the argument of providing a fund to discharge an unfunded debt of more than 10,000,000l. As to the affertion about Chelsea hofpital, I cannot conceive that a writer who is fo ready to take his reputation upon a fact which is to be difproved out of the printed journals, can have any other view than to take his chance of inpofing upon the multitude, who naturally think that a man would not venture upon a fallacy fo eafy to be detected, and therefore pin their faith upon a confident affertion. Thefe poor expedients may ferve the purpole of the prefent hour, but in the end thofe who ufe them will be found nothing April, 1765.

P. We wou'd have an account of the number of the fmuggling cutters, the number of men employed on that fervice, the expence of them, &c.

M. Smuggling cutters! There is no fuch veffel in the king's fervice. The admiralty would not understand the term of fmuggling cutters. Smuggling cutters indeed! If you expect an answer, pray accommodate your question a little more to the mode of public business, according to the forms of office.

P. Then let us have a lift of the vef fels, their expence, &c. that are employed to reftrain the unlawful practice of fmuggling.

M. That would be a lift indeed! It would be a lift of the whole royal navy; for there is not a fhip in the king's fervice, that has it not in orders to restrain, and to take finugglers.

Ff

P. Well

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