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LETTER 
 
 TO 
 
 W. Manmng, Esq. 31. P. 
 
 ON THE 
 
 CAUSES 
 
 ■•I 
 
 or THK ilArriJ A.ND PROGRCSSIVi' 
 
 DEPRECIATION 
 
 OF 
 
 WEST INDIA PROPERTY. 
 
 SECOND EDITION. 
 
 LONDON: 
 
 Printed by S. S^ C. Mc Dmvall, <;5, Leadeuhall Street, 
 
 AND SOLD BY RlCHARDSONs; ROYAL EXCHANGE; 
 
 lUTTKRWORTH, FLEET STREET; AND 
 
 STOCKDALE, PICCADTLLY. 
 
 Pvh'o One ShiHina 
 

 fi 
 
L E T T E E, 
 
 ^■c. S'X. 
 
 
 MY DEAR STi;, 
 
 J.iuuniy 10, 1807 
 
 xVt thfcK)scofmv n>n)i,«r "T..Jt<v 
 
 ** on the Proposition submitted to (.iu\«M"m;u'iit loi- 
 *' taking- tlie Duty on ivluscovadoSuguraf/ /'u/or<7«," 
 I expressed a decided opinion of the perilous ^tiite 
 of the British West India colonies. If, in eoa-c- 
 quenoe of that opinion, 1 were des^ired to suoi;est u 
 remedy, combining the interest of the ^^ est [iidia 
 planter with the most elii^nble mode of tlrawiiig' u 
 revenue from the colonics, tsliould d<H'm it neeissary 
 to ask, as a preliminary r,uestion, whctlier, in s)u,^L;(st- 
 ing such measures, 1 am to consider the colonies as 
 constituting- a part of the Briti -h empire, or as 
 forei"-n States in alliance v.ith (.ireat Britani r — . 
 whether the planters are entitled to the privilege* 
 
and benrfits of British bu})jrots, or arf tu Ixj «"ii- 
 sulered as aliens trading to the British puit: ? 
 
 Thrse questions udnnt of some difliciiUy in th»» 
 ?.nhition, -.vith reference to exih.ting cirf-nnistinices ; 
 and the answer would probably le^olv(? itself inlu 
 f ),i,s — That the West li dia islands are colonus. Should 
 I then, to cunie nearer the point, ask the Finanee 
 Alinisteronwhat principles colonists uretobe taxed — 
 nhcther as s^TOwers of produce on British soil, or as 
 juiporteiii of nicrchandise from abroad; he uould 
 doubtless answer — botlu I am sure, at least, tliat if 
 he formed his o[)inion, as he probably would do, on 
 the practice which he finds to have obtained, he 
 covdd 2;i\ e no other answer. Yet the principles and 
 policy of revenue by taxation on these two species of 
 traffic, dili'er both in theory and practice; and their 
 confusion and misapplication in ^^'est Indian concerns 
 produce most part of the grievance of which the colo- 
 nists now justly complain. It is necessary, to a ri;^ht 
 understandint,^ of the subject, to ascertain what these 
 principles are, and how they have been acted upon. 
 
 It were lost time to enrpiire whether the words 
 trade and commerce be more or less just, than 
 those uf trade and traffic, which Johnson tells us 
 *' were formerly used to distiniiuish domestic from 
 *' foreii;!! commerce ;" w hichever words we adopt, 
 the distinction, in general aeceptation, is probably no 
 other than that commodities, tlie object of com- 
 merce, have crossed the sea, which the others have 
 not. — Crossing- the sen, is Jv)ubtle.ss evidence, in a 
 geographical sense, of foreigu origin; but the di*- 
 
I)(J Cftll- 
 
 1 
 
 V in tlur 
 >t;inces ; 
 M'lr iiili) 
 . yiiouUl 
 FiiiHiK.e 
 taxt'd — 
 ?il, or as 
 e u(»ulcl 
 t, tliat if 
 d do, on 
 inrd, In; 
 iples and 
 ipecit's of 
 and thuir 
 concerns 
 the colo- 
 
 a ri;j,Ut 
 lial tlieae 
 
 1 upon. 
 ;he words 
 ist, tlian 
 : tells us 
 stic from 
 ,e adopt, 
 jbably no 
 
 of com- 
 bers liavc 
 nee. In a 
 t the di»- 
 
 tinction which 1 assume to exist in the principles of 
 revenue by taxation, as a[»plicable to trade and to 
 conuneree, is founded on diti'urent data, liy trade, 
 or donu'fstic trade, I mean the lir>t conversion into 
 money of the grower's produce. Ijy commerce, the 
 pur<diase and resale with a view to profit, either in 
 the same or another market, of that produce, whither 
 in the sam(> or a nniiud'actured state. Theomr is an 
 aetofneeessity, the other an act of choice. Wlujther 
 the words trade and commerce are justly iised in 
 tliis sense, or not, is unimportant, soyou receive them 
 when they occur in the foUowini,^ paj^es, as the si^•ns 
 of this meaninLr. Trade, under this deHniLion, ha^ 
 been always considen-d as an unlit su!)ject of dire<r 
 taxation. Commerce, on the contrary, has been 
 justly taken as a prolific source of reveime to the 
 State. I shall lirst sliew w'ly commeree is ; which 
 wdl the more readily lead to the conclusion, why trade 
 io not, a proper object of such taxation. 
 
 Just principles of taxation lead to a repartition, 
 amongst the subjects of any Government, of the 
 amount of taxes ne(;essary to its support and defence, 
 in proportion to their respective means. When a tax 
 is imposed on consumalde commodities, this object 
 is distinctly in view ; but the facility of collection 
 leads to the imposition of the tax on the <'oin- 
 mudities, in Irans'ilu, at the Custom-! I(,ase, or in 
 any situation whilst in (he luinds of the wholesale 
 dealer., before they are divided into poriimis fur in- 
 dividual use. But the dealer is not the person in- 
 tended to be taxed; lor thoui;h Dr. Adam Suuih 
 
 B J 
 
intomis lis, tliat '^ dntirs orniPtonis ucrr, in tlif 
 " early purt <.f <Mir hi>t(M-v, coiisidrnMl as a t;i\- on lh<^ 
 .. MHMvhiUirs i.rolits;" vrt, ar, flu- xviiuts of tl.c 
 Stiiti' inn-eased, these duties Ix-eune, of roui'se, 
 on.;,ter than he eoe.ld aHord to imy, nidess he in- 
 c-.vased his j.rof.ts; or, in other ^vov<ls, umUss he 
 ehapj;ed the tax to th.e consumer, hv an increase on 
 t!i(! price of liis <nninu»dity. 
 
 This i.atur.dre.snltofpast taxation ])eeanv' in time 
 
 Itu- princlph'-d'tlie taxation uhieh followed : and it 
 has for many years been an adndtted axiom in ;.oh- 
 ti( id (M-onomy, that taxes on commodities are paid 
 l>V the (•onsun\er. 
 
 And this prineiph' is jnst in all ea^s -.vheve Hip 
 ,-.;irtvinuhose!-:ands the ooodsare taxed, can reoulute 
 
 taesu])ply a<-cordin-to the tlemautl, and in no other. 
 In the ease of foV(!i^n eommoditi"simported, the 
 i,np.r.-tatloa, l.elnu' strictly optional, and made u 1th 
 aviru topiolU, will not contimieif the7?ccm«?7/ and 
 nnaroida'ole expenees are not reind^ursed. The tax 
 musttherelorehepaid either hy thcforel-ner, in the 
 ,',imlnut:onorhisprice,or by the eon>^umer, by anad- 
 MUice on it. ltcan,i)i no case, he paid by tlvo im- 
 porter. Taxation on this principle would be llmired 
 %vlthin th.e bounds of the Importer's profit ; whereason 
 the ])rlnclple of rehnhursement by the consumer, 
 It knows no ])oun<ls, exceptthe di.usc oftheeomnu)- 
 Uity, from exctssive ]>rlee. The tax on port wine 
 is Jh-eady double the valne of the wine before entry ; 
 but if a further tax were in contemplation, the only 
 question vvoidd 1)6, will it lessen the eonbuinption of 
 
, ii) tli*» 
 IS oil l!if 
 , of tlio 
 
 COUi'SO, 
 
 'ss \\v in- 
 jrilfSS lie 
 crease on 
 
 \\i> in timo 
 (1 : ill 1(1 it 
 11 in ;)(»li- 
 
 ai'»; 1)111(1 
 
 \v]i(M-e llip 
 11 veiiiilute 
 >n no oilier. 
 lortt'd, tlie 
 iiiiuie with 
 rss<(ri/ and 
 . The tax 
 ner, intlie 
 , l)y an ad- 
 )y tlie iin- 
 l be limiteil 
 whereas on 
 (•(jusunier, 
 :he eoainit)- 
 1 port wiiHi 
 A'orc entry ; 
 1, the only 
 siuiaption of 
 
 port wine ?— The ui-rchaiit ha- the pc.v.er uf h'mtiiii: 
 the Mi|)|.ly tothc «h iiiautl, ai'd his inter' 4 is only al- 
 t'ected hy the stock <..i hand. I'ui reeolh'et, it i> 
 onl> h«canse he has tliis |.ov,(r, that the tax I'alU 
 upon the consnnier. (hi tliis i>rinci[>h', taxe> are 
 hvied hy excise, or otherwise, on vari();i> inanntac- 
 tiires, nn liarh'y wlien malted, on hresveries, vi\ (h-id- 
 hries, (ui caiidhs, (.iisah, on ^oap, c^c., in allwhuh 
 cases, the tax is r; >)aid by the consumer, l;;'canse 
 the nr.uuifactnrer hniits tiie supply to the (h-niaad, 
 or abandons his calling-, ifcvthers \vo;k cheaper llian 
 liimseli'. All such en'j:ao-einents 1 call coninierce, 
 under the deiinilioii of purdiase with a \\c\\ t(» pro- 
 fit by resah'; and coinin''rce, therefore, 1 coiisi<h'r a-i 
 a jn>t means iif revenue l)y taxatit)n. 
 
 Tradi-, I iiave deiuK'd to be the lirst convcr.ion 
 into n.'oney of the grower's produce. This does not 
 furnish just means of taxation ; because the -rower 
 has not, I'r'.icrally speakiu;^', the power of liinitin;.- the 
 supply tu the demand, at least not with Mdhcant ex- 
 petlition, U} avoid tin; looses whicli an over^tocke<l 
 market would throw uiion him. T'ne produce oi" the 
 soil is so indeHnite and variable, that it is impossible 
 to ensure to the grower tlie c-ommand of the inarket, 
 without risking a short supply. If a tax of ^JOs. per 
 quarter was laid on wheat, to be paid at the time 
 of sale. It is evident that in u sliort crop, the firmer 
 would be repaid, but it is ecpially clear that in 
 ji larye crop, the tax would fallui>on himseli", as the 
 price would then be, as it now is, regulat"d Ijy the 
 4-ousamcr. The buyer calculate* not the seiler's* 
 
6 
 
 foft ; tlitMj' rrsj)f('tivc iircfssitirs j;j(ivf'rii tlir imivo; 
 and if the luniif r lui:^ not, ;l^ lie «)l)\i(M»sly lia.-^ not, 
 the po\v«'r of rc^'uhiliii^ flie supply, liis lanieutiition!* 
 on the raff of <liily ^riuld ojxrate no more on the 
 feeling's of the niiUer, the l>rewer, and the distill(.'r, 
 than the sufferings of the eonsumer do now on the 
 nerves of tlie farmer. The prin(!iph' of taxation on 
 commeree, as before ex))hiined, has heen sufficiently 
 recojrnised by the imposition of taxes amounting to 
 CO millions per annum, tlnnu;.'h the medium of cus- 
 toms and excise, on the merchant or nuinufa<turer,w ith 
 the professed object of reimbur.senn.nt l)y the e(tn- 
 sumer. A different principle respectin<; trach^, is l)oth 
 negatively and positively recoj^nised by tin- reveime 
 laws of Great Britain. There is no instance of dirwt 
 taxation on any of the ;j;reat articles of inland produce, 
 on wlieat, or barley, or rye, or oats, or hay, or potatoes. 
 It will not be su|)posed that the exemption of 
 these articles from taxation, arises from their being' 
 articles of iirst necessity : they are no more so, 
 many of them not so much so, as salt, candles, or soap 
 — barley in the raw state, certainly not more so than 
 barley malted, on which the duty is eijual to the 
 averaue value : and their beinii' articles of Hrst neces- 
 ♦'ity, would render them the fittest objects of taxation. 
 — Rut raw produce is not taxed, because it is impos- 
 sible to irive the "rower that command of the market 
 which is necessary to ensure his reind)ursement, 
 without risking a scarcity of the articles of Iirst ne- 
 cessity. Cyder might be considered as an excep- 
 tion, in which the principle is abandoned ; but cyder. 
 
|iiii'C ; 
 
 ii.-> not, 
 
 itatiuiis 
 
 oil the 
 
 istilh.T, 
 
 oil fllf 
 
 tion on 
 
 icii.'iitly 
 
 itiii^- to 
 
 of (us- 
 
 er, with 
 
 ic (Min- 
 
 is hcith 
 
 ■eve tine 
 
 f (lirwt 
 
 i'o<l 
 
 llCf 
 
 oliitoes, 
 )ti(jii of 
 r being 
 ore so, 
 , or soaji 
 so thiin 
 to tlie 
 t iieccs- 
 ixutioii. 
 inipos- 
 nijirki't 
 Jeineiit, 
 tirst iK-- 
 ext'tp- 
 ; cyder. 
 
 Iikn malt, is u iiiaimfaLtun' : and thouu-li the <rrfatft 
 or less product' ot appUs aiiil harhy camiot be regu- 
 lated from v«ar to year, tusiiil tlicdrmund for cvder 
 or beer, the sii|iply of eyder and malt will, and 
 does, reuulate itself to the demand, aiul the tax \i 
 aetually paid by the consumer. Thoub^h the L;rowth 
 of apples and barley be trade therefore, the manu- 
 f.ieture f»f evdor and malt is, oa my principle, eom- 
 nieree. The duty on hops seems really to i'orm an 
 exception ; and if my principle be correct, the duty 
 must, in a plentiful crop, and 1 suppose does, fall 
 on the thrower. 
 
 The distinction I have assumed, is sufticientlv 
 reeotjnis((l bv the revenue laws, when we thus 
 tuid th(! whole raw produce of the soil of Great ibi- 
 tain ex<Jin[>t from direct taxation : but this is ue;4U- 
 tiVf rt'e(>L;-nition. The principle is positively admit- 
 ted in the duty payable to the excise on sales by aie.- 
 tioii. My house, my furniture, my horses and 
 carriajji'es, my ships, and their tackle — that v, liieh 1 
 have bouL^ht, and sell attain, pays a duty of Is. in the 
 pound ; but the grower ])ays no such tax : the pro- 
 duce of liisfarin is exempt, doubtless on the principle 
 that, as the sale duty is not an iniariahk and nrccssart/ 
 (har^t', it would fall on the grower, and not on the 
 consumer. — Foreii^n produce pays the tax, but the 
 produce of the liritish colonies is exempt for twelve 
 months, \l' in the hands of the importer. 
 
 On what principle, then, is trade, and the pro- 
 duce of Great Britain, made to contribute to the exi- 
 gencies of the State ? — On the principle of ])rolit. 
 
 The direct taxes oa laud are few ; but v.liercthey 
 
occur, tliov are, like llie poor's rates and parocliii+i 
 assessments, levied in {)ro'()ortion to the rent — that is, 
 on the annual value of the thing rated. (The land- 
 tax i:-, I know, an anomaly ; and,, from the pi^culiaritY 
 ol'its origin, to which 1 adverted in my former letter, 
 cannot be comprehended in any gener;il reasoning.) 
 Iliis [)rinciple of rating and taxing income in Great 
 Britaitj, has led to the adoption of persona! taxes — 
 those called Assessed Taxes, and the Tax on Income, 
 Prolits &c., which all have for their hat is, the real or 
 su})posed ability of the party to bear them. \\ hether 
 his ( xp(niccs, or his Income, be taken as the standard, 
 the [)rincif)!e is the same, the one being considered 
 us e\ idence of the other ; but no instance occurs to 
 me, in which the English landholder is taxed oji his 
 gio.-s, without reference to his net profits, except in 
 the cas;' of tithes, which do not derive their orifrin 
 from anv tlnorv of nolitical economy. 
 
 Inhere arc tht reforetwo distinct principles of tax- 
 ation : one, where the party charged, is to be reini- 
 buised ; and the other, where it is intended he should 
 be the contril)utor. In the former case, the amount 
 of the tax is comparatively indili'erent to the party 
 paying ; in the latter, liis happiness and existence de- 
 pend on the <'(|uity of the assessment. 
 
 These; jjreiiminary observations on general prin- 
 (Mples have appeared to me essential to the right 
 understanding of the subject before us. The tlis- 
 tinction I assume between trade and commerce, as 
 objects of taxation, is now obvious (whatever be the 
 propriety of the teruis) ; and the question therefore 
 recurs, under which of these is the intercouioe 
 
9 
 
 rocliii*! 
 that in. 
 I- Ifiiid- 
 uliuritY 
 f letter, 
 oiling.) 
 ) Great 
 taxes — 
 ncome, 
 2 real or 
 111 ether 
 andard, 
 isidtred 
 ccnrs to 
 rl on bis 
 xcept in 
 ir origin 
 
 's of tax- 
 )o reim- 
 e shoultl 
 union at 
 le party 
 ence dc- 
 
 'ral priri- 
 ke right 
 The dis- 
 lerce, as 
 ;r be the 
 therefore 
 
 between Groat Britain and her rolonies to lie classed ? 
 
 This inter<>our>i', or tnitisi', consists of two «listimt 
 
 parts— tlie ini[>()rtation of West India produce, and 
 the exportation of liritish merchandize. 
 
 The importation of West India pr..duce is first 
 to be considered ; and two points suggest themselvc* 
 for consideration : — 
 
 The principle adopted in ta\i\ig the produce ; 
 And til" justice of the application of the prin- 
 ciple to the case. 
 
 The til-eat and leading feature of West India taxa- 
 tion, is the duty collected at the Custom House of 2/^. 
 ptr Cwt. on sugar, being, coiuniunihus annis, twice 
 tlie net value of the sugar to the grower. That this 
 tax is imposed on the principle of commi'rce, and to 
 be repaid by the consumer, is suHicientiy obvious from 
 it^ amount; the re|)eated declarations of Ministers 
 on every increase of duty, may be considered as more 
 satisfactory evidence. But all doubt is o>)viate((, 
 vvlien it is recollected that the duty of 27s. attaches 
 only to sugar used at home ; when the commodity is 
 sent abroad, no duty is retained. If the duty was 
 int.nded to fall on the seller, it would equally be 
 <lemanded, whether his sugar be consumed by an 
 Knglishnvan or a foreigner ? Not being intended to 
 fall on the seller, it must therefore be intended to fall 
 on the buyer (or consumer), the only two partiei. 
 concerned in the transaction. Let it be admitted, 
 then, that the importation of sugar is taken as com- 
 merce,", and the duty of JTs. ptn* Cwt. levied on the 
 principle, that " taxes ou commodities are paid by 
 
 tercoUi.\5e 
 
10 
 
 i 
 
 the consume r ;" and we will proceed to consider tde 
 jn9ti<;c of the Mpplication of the principle Lo the cabc. 
 The axiom, " that taxes 0!i commodities are paid by 
 the consumer," 1 have admitted to be true in all 
 cases rehire the parti/ in whose hands the goods are 
 taxed, can regu/ate the supply according to the demand* 
 If the West India planter has the means of doinj^ 
 this, he has no just ground of complaint. If he has 
 not this power, the principle is adopted m a case to 
 which it does not a[)ply. 
 
 We have seen that in foreign commerce, under- 
 tiiken with u view to ])rofit, the equilibrium between 
 demand and supply regulates itself. The market 
 price of the commodity is established on the cost and 
 expences which the 'nn\io\iex?, neccssaril if and equalhj 
 incur ; to which is added a reasonable compensation 
 for time, labour, and interest of money. If, from any 
 cause, improvident s]>eculation, or unforeseen occur- 
 rences, the price falls below ihis standard, importa- 
 tion ceases, until the demand becoming greater than 
 the supply, the importer makes his own terms, and 
 renews his enterprises. And the same reasoning will 
 be found to apply, with some modifications, to the 
 produce of land at home; if the price of grain be 
 inade(|Uiite, for any length of time, to the expences 
 of cultivation, more land will be laid down in grass, 
 and vice versa, A variety of changes offers in the cul- 
 tivation of land in England ; and if an extreme case 
 be supposed, the most unproductive farms would 
 successively be thrown up, until the supply being 
 brought down to the demand, more adequate prices 
 
u 
 
 hf'canic current : other considerations, however, "vvouUl 
 her«' intervene — the priee of hibour woulc! fall, if [)ro- 
 visions beeanie cheap. But it is iieecllcr-s to pursue 
 this s ;ltj'<'t, beciiusc, as the first produce of the 
 l>iili'h soil IS exempt from taxation, no responsi- 
 bility attaches upon Governm nt in respect of the 
 market, a ..! the c ses are not analogous. It is ob- 
 vious that the reasoning applicable to the preceding 
 cases, does u,)t apj ly to the sugar colonies, because 
 no means exist of proportioning ihe s pph/ to the de- 
 mand. — This can onl 1 e done w. en the supply is 
 too great, either by * hanging the cultivation, lessen- 
 ing the produce of existing estates, or sending it to 
 market' >v!.ere it wovdd meet a demand. 
 
 No opportunlt is however, oftere<l of changing 
 the produce of the s;.il in the West Indies — 
 
 1st. Because there is no tropical produce, the 
 i'onsumptlon of which in England would justify the 
 application to its cultivati n\ of so much land as 
 >vould, in any sensible d( gree, tliminish the cjuan- 
 titv of sugar. 
 
 ad. Because the permanency of operation, and 
 the expence of machinery incident to the cidtivatiou 
 of sugar, preclade the i ei of varying the cultivation 
 accorclliig to the demand of the market at home. 
 
 Lastly — Because the uncertainty of \A'(ht India 
 crops is so great, that no calculation of one year's 
 produce can be founded on that of the year which 
 preceded it. 
 
 Again — Estates cannot in the West Indies be 
 partially abandoned, or left unwrought, to b« 
 
12 
 
 reoviltivatod in hrttov times. A\'c.-.t India ('statof<, 
 unlikf tll():^^r in Eiiiojx.', or in T*j)L;Iaii(I iit least, ar»r 
 t'ultivat(Ml by i)ersons attached to thv soil, procured 
 at a t;reat chart>e, and who must Ix* fed, lo<lL>ed, and 
 rlotlicd at the expence of the property, whether ein- 
 ]»loved, or not ; the estate must also hear its propor- 
 tion of island taxes on the number of its nei;roes and 
 acres, and keep in repair extensive works. Much 
 of this fX{»cnce is incurred in Europe and America, 
 for which there are no means of payment but the 
 produce ; to defray this, therefore, the estates must 
 be worked, and the less the produce sells for in 
 Europe, the t>reaterthe necessity of producing- more, 
 since the expences are not reii^ulated by the same 
 >»tandar(i • they would, in fact, be materially in- 
 <.'reased by a dereliction of cultivation, as the rum 
 (which is usually set against the expences, and is not 
 taken into calculation as part of the [)roduce) would 
 be diminished in the same jirojiortion as the sugar. 
 Tile last resoiuce, another nuirket, is equally un- 
 available. The uiother-country uiono))olizes tlie pro- 
 duce of the colonies; and, though herself over- 
 stocked, prohibits the diversion of a single hogshead 
 of sugar, and insists on her rights, un<ler circum- 
 stances of sucli hardship and o[)pres,-,ion, as in- 
 duce me to consider her coudnet in this respect 
 as a distinct and intolerable grievance. But were 
 th(! right more mildly exercised, the monop(tly is 
 inconsistent with choice and IVee-will ia the grower; 
 and it has been shewn that it is essential to the })ower 
 •>f the seller to throw the tax on the consumer, that 
 
■I 
 
 13 
 
 file importation sl.ouUl he voluntary and uucon- 
 
 troiilcd. 
 
 It is dear, therefore, that the West Indiu 
 planters have nut, indivhlually or eollertively, the 
 means oF ,.ro.>ortion.n- the .apply to the Jeniund. 
 q^he taxation on their produee proceeds, however, 
 it ha.s been sh(;wn, on the principle of their poss(«ssini; 
 them. The destruction of St. Domin-o, tl-.e inter- 
 ruption of communleation between France and her 
 colonies, and the consequent hi-li price of su.^->r m 
 Europe durino- part of the last war, to-ether with 
 short crops in the Enolish colonies, contirmed the 
 error, or prevented its detection. 
 
 The illusion is however dispelled ; and it is m- 
 disputable that, in the rapid increase of duties on 
 West India su^ar. Government has acted on a prm- 
 ciple true in itself, but inapplicable to the case. 
 The consequences of such an error, where the tax 
 amounts to more than the value of the sn-ar to the 
 proprietor, will be readily anticipated ; but that I 
 may not impute to it more mischief than it has oc- 
 <.usioned, I shall, before 1 state the situation tu 
 >vhici» the planter is reduced, advert to certain con- 
 tradictions in the system of West India taxation, 
 vshich may possibly have contributed their share to 
 the destruction of his proi>erty. Hitherto we have 
 seen the importation of West India produce consi- 
 dered as commerce: in hi. exports, the planter u 
 ,.,,uallv considered as a forei-n trader. If he export 
 lead, he pays the duty ; if German linens, he re- 
 ceives the drawback, though the cm^sumer at home 
 does neither ; which bein- an old regulation, would 
 
14 
 
 ronlirmthc oi)inion, ifany coiilirmatioun'erc \vanfinL,'> 
 tliKt the principles of commerce were orij^imiUy coiisi- 
 <iered as apj»lic<'ible to this traffic. So tar all was con- 
 sistent in theory, however erroneo\is in application : 
 hue a few years a<'0 this coiibib^tencv was broken in 
 upon, and a new {)rinciple was introdiiceii. 
 
 ThouLdi Great Britain inonopohzed tlie import- 
 ation ol'the produce of the colonics, still, consistently 
 with the princi[)le of commerce, the produce when 
 here, was allowed to find its own level in the market. 
 ^ he hi^h price which forsome time obtained, raised 
 a j>opul;ir cr\'. Snuar was deemed an article of tirst 
 iuc('s>'lty, and a ili;ht of pre-emption claimetl on 
 behalf of the [)eo[)le of Great Britain, similar to that 
 which has been assumed in respect of corn. To en- 
 iorce this ri-^ht, the princii)le of the Corn Laws was 
 purtiuHif u[)iilied to su'j;!ir ; the exp(»rtation was pro- 
 hibited when the \>v\v*' exceeded u certain standard, 
 und, at lower prices, it w;is checked by the imj>obi- 
 tion of certain duties ; and these regidations are 
 ftill in I'orce. When this Act passed, a death-blow 
 vv;is ;j;iv<'n to the commercial systeu), hitherto applied 
 lo tin.' produce of the colonies. A rii>ht was assumed 
 on the part of the Lej^^idature, to interfere with the 
 proiits of the pluoter ; andtliose prolits were theuce- 
 forwaid assumed as justly bubject to controul, and 
 have been subse^ueutlv taken as the basis of tax- 
 ation. As the several temjjorary Acts re|^ulating the 
 exportation of sn<;ar, expired, the application for 
 renewal becanie a;i anxious objt.'ct with the plantei 
 »i.d merchant, au-.l the determination of the mtixi- 
 
u 
 
 niuiii of price, a coiitest with the Minl^ter — a sulTi- 
 "L'leiit proof that their interests wcve involved in it ; 
 and in tlie last year, wlien it was found expedient to 
 abandon the increased tax on sui^ar, on the repiesent- 
 ation of the planters, that iluy tcere unable to bear 
 the addition, the direct tax of 3s. per Cwt. was with- 
 drawn, and its operation made conditional on the 
 market price of sugar. When the average price ot 
 suf'ar shall be 
 
 Ms. without the duly of 27s. an additional duty of Is. lo take place. 
 
 5;3s. 
 
 
 i( 
 
 It is evident that the Minister could not have m 
 his contemplation a repayment by the consumer of a 
 tax levied on these principles, in any state of the 
 markets ; andil is elearly therefore to be considered 
 as a tax on the vendor. And here, tlioughinterler- 
 vng with my general obieet, I cannot lur])erir to 
 notice an erroneous assum[)tion in the prinuijile, a» 
 well of tlie Act, restricting t!ie exportation of sugar, 
 as of the Minister's concession to the plunt^M's in tije 
 hist year. It se<'ms to be ussumed in l>oth.instam-<;s, 
 that the price oi' sugar is a criterion of the profits of 
 the grower — that at a price lixed l)y the Acts, he is 
 suiTiciently paid, to justify checking hi.s market ; 
 und, in the second instance, that when the aventgf; 
 price of sugar is above /iOs. the grower can afi'ord to 
 pay more duty than when it is below that amount ; 
 but^ singular as it may appear, no endeavour was 
 viit'd to ascertain tlie<»e facts, and in tvuth thev ar'? 
 
in 
 
 
 iiniisc(M"tiiina1»li*. Admitting' tliat, (»ii n full reoj), l!i««r 
 price (»!' 50s. repays the planter, it is (»l)\ ions tliiil, 
 on a half crop, the s;ime price; wouM be iii:i<h'(juate 
 to his reiinlHirsemeiit. Nay, the price may he esta- 
 hlished on nnnsnal and «'xcessive cNjiiMues, for 
 freight, or insurance, as in the case of suj)eriorit\ of 
 the enemy's s(fnadrons in the \\ est Indian seas. Dnt 
 whether this be a just criterion, or not, it will not be 
 «lenied that, as snch it has l)ein assumed, and that 
 it is virtua'ly admitted that the planter has been 
 taxed until the increase of Is. per Cut. on his sugar 
 ♦•annot i)e levietl except on an excess of price. 
 
 \ et, as if confusion \vei'e to meet no end, the 
 slender jjittance of j>rolit which has been admittid 
 to b(! no longer capable of taxation, is made liable to 
 tlie operation of tin; I'ropert.y Tax, and subject to 
 a ilednclion ol' 10 per cent. ! 
 
 And nou' the iorce of tin; question, which at the 
 beginning of this letter 1 put hy})othetically to the 
 Minister, may be fullv understood ; but the same 
 answer will not serve. Are the colonies to be taxed 
 on principles of trad.', or those of conimerce ? Is 
 
 the 'iTs. <lut\', a tax on the planter, oi 
 
 on th 
 
 e consu- 
 
 unr ? If on the consumer, provide for the planter t!ie 
 nu'ans of enforcing the repayment. If on the planter, 
 why is he taxed more highly than other IJritish sub- 
 jects? and why is 10 per cent. Income Tax le\ ied 
 on him, who already pays an assessment equal to his 
 wliole income, as his direct contribution to theState ? 
 — I am «!ontending here for princii»les, and 1 throw 
 a8i(K^ abunilunce of minor j:rievauces which their 
 
 only I 
 A c(i 
 
 tho 
 bai' (I 
 stord 
 plan! 
 s^ent 
 
 ^ihii)j 
 
 ••tun* 
 
17 
 
 sit K'Ik tiou liiis prctdiH t'di tliut 1 may proceed to tlii? 
 sccdiid m;pu,.|'{i| liciul of ^ V ost Iiuiiii iHtt'i'conrse — iha 
 r\p()rt of British nu'rc'iJUidizL-. '^J'liis export rorms, 
 |>irlia|)s, tli<' most impurtaut I'catiire to t!ie uiolher 
 <oiH!try of lu-r comicxioii with th(M;ohiMic's. 
 
 'iho ishiiids liiiA I' ii<" inaindactures : all the ini- 
 plniu'iits, maehniery, and utensils; all the eloth- 
 10!^^; all the hardware; nmeh of the tVesli and salt 
 ))ro\ isions ; every thiii*^ used on the estates or on the 
 [)ers()nsot"the inhabitants, eoTues iVom I'^n^huid ; cx- 
 <('pt in eases in whidi she is either luiahle or un- 
 ^villin;^- to supply it. The ex[)0!ts fV(»ui Britain may, 
 tlierciore, he ju'-tly termed implements used in the 
 inanuraetuie of \\'est India produce ; and tlje policy 
 of (ireat Britain, as well as consistency of operation, 
 v.oidd lead her to iacilitate and en(;ourai;e this ex- 
 j)()rt. \'et the fact is otherwise; real au<t frivolousi 
 <rdiieulti(>s are thrown nt the way of a trade which 
 t];e ujother emintry has the greatest interest to 
 cncouva.L'e. 
 
 iVIaiiy art'cles o'' fir.t necc-^sity to llie estates;, can 
 only he sent e.nder special licenee tVom the Navy 
 Ivoard ; aiul of course at an additional <'\j)ence. 
 A coil of ro!>e for nude harness, ;i roll ofsailclotli foi' 
 the wiiidiuili, a >hcet of eo[)per to mend his ytill, a 
 har of intu for horse-shoes, a tarj)a\vhn'4' to cover l;is 
 stores from the rnin, nv" objects of impoitance t'.> the 
 planter, hot for ijermissien to ex[*ort which, the <-on- 
 sent of the Xavv Board np.e-t he (.htair.cd. Several 
 shii)s were itetually seized in the hi:-t autunui, and 
 ♦.ome com])eHed to ujdo;id their earj^oei, l,i*-'eause y 
 
 «■ 
 
 f 
 
18 
 
 ffw l)iirs of' iron IkkI bc.'n put on Ixmrd wilh the 
 kninrh'tlifcof iIh' ojl'iccr: ami tlirir rt;I(.'ii!s»' wascmly the 
 irsiilt of S|>c('i:il ii|)|)1iouti<Mi tu, aiitl an iiivcHli^alioii 
 til' the (ircniuslanoes l)\ , tlie 'rit'asiny. The export of 
 Hour, ol' barley, of beans, and oats, isliinite«l by A< t 
 of Parliament to an htindredtli purt of iin a<le(|uate 
 su|)ply ; thontih oats, at least, are constantly im- 
 ported, and are a mere article of <'onnm'rce. Pro- 
 vi>i(ms, tlierefore, muht be obtained from America, 
 yet is th»! colonist prohibited from paying- lor these 
 provisions in sui^ar ; and if the American uants nut 
 rum, thi! net>roes may starve. Nor are shipments 
 made to the WCst Indies as those coastwise, to INew- 
 j'iistle, t'dinlinr;;!), or liristol. They are sid)ject to 
 all the I'orms, intricacies, v«'xations, and expences of 
 revenue laws and revenue officers. 
 
 Hut after all these diliiculties, exjanicos, and em- 
 barrassments are removed, comes a tax of 4 per cent. 
 o!i their value. I will not pretend to circumscribe the 
 taxation of our own commodities on export by siny 
 principle: the tax is called a convoy duty; uhicli 
 nann? is assumed, I imagine, to justify doublinji: the 
 rate of tax to the W est Indian, because he crosses 
 the Atlantic. Goods in a ship, without convoy, 
 e<pially i>ay it as in one \\\u) avails lierself of its pro- 
 tection ; nor are more, or stronger convoys ap- 
 j)ointed now than before the tax was laid. — Its appli- 
 cation to tin; West India planter is doubtless made 
 m furtherance of the principle, that he is a foreigner 
 carrying- on commerce, and is to be repaid by the 
 «.(jiisumer. But is not this tax i^rossly partial ? Doe* 
 
i 
 
 I 
 
 llic 
 y tlic 
 
 KUtof 
 
 .V A( t 
 
 uate 
 
 p.. 
 
 iiu- 
 ro- 
 cru'Ji, 
 • these 
 its not. 
 pnuMits 
 [) New- 
 
 )jt.'Ct to 
 
 'uces of 
 
 ind eiu- 
 )ereeiit. 
 •ril)etlie 
 
 by any 
 ; whioli 
 )\\\\% the 
 ! cross<'s 
 
 convoy, 
 »r its pro- 
 voys ap- 
 its appli- 
 L'.sH made 
 foreij^ner 
 l1 Wy the 
 il ? l)oc» 
 
 19 
 
 it, in any otlur shi^le instance, bear in tliesamn way 
 on an English >uhitct ? Does any other man, except 
 the phiiit< r, t'xport coinniodities lor nse, and liut lor 
 suie, be} ond the extent of personal consumption ? — 
 The truth probably is, that the case of the \\ essL 
 India j)kmter was not noticed when tiie Act passed. 
 The tax was intended to operate on ^'o^•ei^•ners, 
 vho conu' here to Iniy what they cannot ^et else- 
 where; bnt its distinctions bein<j^ i^'erjnrjiphicul, 
 juxtaposition is the only ground of exemption ; the 
 Ann.'rican citizen and British \\ est Indian jjay alike, 
 because their lot is cast in the siune quarter of the 
 globe. Kvery thinj^ confirms the inference that, in 
 the eye of the revenue laws, tlu! \V est Indian is a 
 foreigner trad in;^ to Cireat Britain. On what ground, 
 then, are his supi)osed profits made the criterion of 
 increased duty, or his real income rendered liable to 
 the tax on property ? 
 
 It will hardly he doubted, after these explana- 
 tions, that the only basis of West India taxation has 
 been the wants of Cireat Britain, and that it is need- 
 less to look lor any other princi|)le. It nniy be more 
 useful to (.ompare the srituation of a landholder iii 
 the colonics, with that of a landholder in Great 
 Britain. 
 
 We will suppose them both rt'sid< nt in England. 
 They are etjually liable to the tax ou property, in 
 proportion to the net produce of their e^ tates ; the 
 evidence adduced by the one, being the rent he 
 receives ; and by the other, the result of a stattd ac- 
 count, very Huctuuting in its amount, uud therefure 
 
 C -2 
 
 ,1 
 
 U 
 
io 
 
 vexatious in fv;)l;ui)ili<«n. }'!nciiI' ivc of this, f'lc 
 Klivlif'li l;i:nli.''M<r piiys the liuul-liix, ;i.ii(»M;itiirj , 
 oil t!i<' :iVfr;i^(' (li'tlic k'ut;4(luiii, to Is. ia llic )»uiiim1, 
 or 5 |M'r rent, on tlic j/r/ pnHliicc ; tlir niM colonist 
 pays 4 ' pciMM-iit. <lnty to tlic thrown on liis n/vw; |;io- 
 (hicc, Ix'iii^- tMHiiil to Id pi'i-ccnt. oatlu'iu't. A;j;:iinsr 
 the poor's rati', rouiity r.itt-s, iiiui statute duty, sup- 
 posing- tlu-Mi ultimutcly paid Ky tin,' hnrllonl, ami 
 not by the consuiiKM', the phintcr sets the cohniial 
 trixcs* aihl rates, the same in kind, and <;n'at<r in 
 proportitni ; he pays the cxpcnccs oi' the county of 
 St. Kitt.i, Anti'ji'ia, or .laniai<a, as th<! Kni-iisli 
 estate does those ol' K»Mit, of lissex, or of Surry; 
 and moreover, lunintaius his own superannuated la* 
 hourers, which is a heavier tax than tiie pour's rate, 
 in Eni^hiud. He also pays the expeuce oC a iMilitia 
 force, and that of the aduiinistratiou of justice in the 
 colonies, which iire at luuiie a national concern, to 
 which he also contributes. All personal and sump- 
 tuary taxes — taxes (jf every description, wiiichdo not 
 directly attach ou the soil, are obviously paid e(iually, 
 in pro[)ortion to his expenditure, by every resident iti 
 Great JJritain, whether his income be derived from 
 Yorkshire or from Jamaica. ilitherto the balance 
 inclines ill favour of the \\ est Indian, in point of 
 contribiitiou to the State; but what will the country 
 gentleman set in the scale a^■aiust J7''. per cwt. on 
 suii;ar sent to market, and 4 percent, duty on a lar^e 
 portion oi the expences in pvoducin*;' it r Can beset 
 v!7s. pfc>" (juurter on his wheat at Bear Quay, and 
 4 per cent, on the cxpeiices of the farmer in growing 
 
it ? \V ill llif liix oil !ii;rifulMi'iil IntrsPs aMioiiiit to 
 tlli^, o\ U, ii I ibiiiH- ii|' Mvoiu'liiiii; || ■ ^ill^'^s he call 
 d'J liti'-, lit' is (U'linrnt to i liis t'liiotmt iiillic foin- 
 pjif'sori ; Muli a tax oil l)i> jTodiM <• v.o\ilil Cfiual, oi 
 pxcri'il llic ic, I (»i his « slaic, vvhirji is |»r"<'is(|-, tin* 
 c'»i!*(' witli fill' Miaiilt'i". Il;it tlif aiib MT hiis iiivarialjlv 
 Ijt'cii — till i'lC'suiiH'r |>;i.s it I Lcl the la idholdi.M' try 
 till' t'X|a •.■Iil!r:i1 . X 'u\ on tlw pvodiicr ol t!;c ^oil ot' 
 (ir.'.'l !>fita!ii, «<|ii.il in itKipuilion to the tax on tin* 
 prodiuc oit'ic islaiuls, would aniuiuit to niotc than 
 nil tlii; aiiiinal taxfs jit presnit iniposi'fl in (.iit^at 
 Britiiin •. and I havr shewn that lMit;li:-h projierty 
 is !)( ttcr circniiistaincd than that olthc \\'«'!>t linlian 
 (tlion;;h not well caunlatcd), to fniorcc th*-- r(-';»ay- 
 rne:it. \lr will llu-in c also have an oppoftnnily ol" 
 jniii;intj; \\h('lh('r any inrtln r ^V.'f ;//rr/7ir;/'y' allachf^ to 
 the pa} nieiit oi" a line on the sale oi' his prodnee, 
 fxeeediiiLf its iiet \aine, in expectation ot" reinihurst'- 
 inent. 
 
 So niinh, however, depends on the prooi' that, 
 from whatevt r eanse, the grower o^"su^•ar has not, in 
 fj'.ct, been able to avail hiniselfol" t!ie importer's ad- 
 vantages to enforet; repa\ nient ot' the dnty, ami 
 f'lniriics on his eonuno«lit\, that 1 will ri^k heing- 
 tedioe. >, ratln i' tiian incum ln>.i\e. 
 
 it is apparent that the nut ot" land in (Ji'eat 
 IJritain has i'oliowMl. to a eon>ideral)U' extent, the 
 depreciation (»!' uione} , the increase ui' taxes, aiul the 
 rons<H[Uont inereascnl expeiu'cs ul" li\ nej". I say it is 
 »p[mren1 ; i)ceanse, withont reeniiiiiL;' to jiartienlar 
 •:ases within every one's ohseivatiun, it is obvious 
 
 f 
 
on 
 
 that, had not this effect followed, tlie deprecLilioti of 
 money oonseqnont upon the increase of the national 
 debt and taxes, in the American and French wars, 
 would have swept fro\n society every family of rank 
 and ancestry in Great Britain, in the same manner 
 as we see those who have depended solely on the 
 interest of nmney or the public funds, daily sinking 
 on the scale of relative income, and vanishing from 
 the circles which they formerly adorned. 
 
 Can it be shewn that any simihir advantage has 
 favoured West India estates r — Will it be assumed 
 that this species of property has improved with the 
 times? — If it be so, then may it be assumed, that 
 the consumer has reoaid the increased taxes and ex- 
 pences. But if, since the beginning of the French 
 war, the tux on sugar has been increased from 12s. 4d. 
 perCwt. to 27s. and conditionally to 30s. ; if, during 
 this period, the produce of estates has, on an average 
 of years, diminished in proportion as the expences 
 have increased ; then is it as obvious that the 
 planter, and not the consumer, has paid the in- 
 creased charges. And it is but a natural conse- 
 (juence that he too, like the stockholder and an- 
 ijuitant, should have seceded from the society in 
 which he was formerly cons[>icuous. I think I need 
 not go about to prove that this secession has pretty 
 generally taken place. 
 
 It will be said, has not the class of country tjen- 
 tlemen of £'500 per annum, before the American war, 
 also disappeared ? — Doubtless it has. The possessor 
 of X^500 j)er annum cannot now, as forty years ago. 
 
 A' 
 
23 
 
 maiutain the rank of a country o'entleinaii ; hul 
 tlioui>h tlie class lias (lisnpjx'arct!, the iiKliviiluals 
 have not : it' you would Hud them or tlitir children, 
 you must look tor tiiemin the classs of flOOO per un- 
 nuTU ; for in this proportion have their estates Im- 
 ])roved. Unfortunately for the W est Indian, his 
 means have not equally ini[>roved with the times, us 
 the followin^• doeunieats will sufliciently prove. 
 
 I 
 
 fa 
 
 TABLE, 
 
 Shcwlni^' the Duti/, Saie Charlies, and Price oj' Sugar, 
 from 17<)] /(> 18()G. 
 
 Freight *!' Total Gros>Sale Net Price 
 
 Yeat. Dutv. Sak-chaip; Salticharg. Price. perCwt. 
 
 17'.)1 12 '4 .. 8 G .. i?0 1()\. G7 4 .. 4G G 
 
 1792 1'^' 4 .. 8 G .. 'JO 10 .. G9 4 . . 48 6 
 
 War. 
 
 1793 12 4 .. ^2 .. ^4 4 . . 70 4 .. 4G 
 
 1794 irj ,. I'J .. i:7 .. .')4 .. i27 
 
 179.^) 1") .. K' 6 .. '27 6 .. 77 5 .. 49 11 
 
 1796 13 ..12 6 .. 27 6 . . 77 .. 49 G 
 
 Average- ,.f?^ l,-3 8 11 24 8 G9 2 44 6 
 years. ^ 
 
 1797 17 G .. 1,'; .. .MO 6 .. 81 6 .. b\ 
 
 1798 19 4 ., 13 .. d2 4 .. 86 .. 53 8 
 
 1799 20 .. \6 G .. 3.3 G .. 75 . . '11 6 
 
 1800 20 .. 13 G .. '3.3 G . . 74 .. 40 6 
 
 18()1 20 .. 14 .. >! .. G4 . . 00 
 
 1802 20 .. 14 ., 34 .. .^4 5 . . 20 5 
 
 War. 
 
 1803 24 ..-^lO .. 34 . . 67 .. 33 
 
 1804...... 26 6 .. 14 .. 40 G . . 80 . . 39 G 
 
 180,j 27 .. 14 G .. 41 G .. 76 .. 34 (J 
 
 1806 27 .. 1,") ., 42 ,0 .. G8 .. 26 
 
 Average ol ( ^ ^^ „ y, y ^^ ^ ..^ 
 6 ycar.s. ^ 
 
 * Pence Vicight 
 
 !* 
 
 a 
 
24 
 
 Vro'n this Tiihle the ("uUowiiig vfsiilt.-5,'ire clcailv 
 dediK'ibio : — 
 
 Ist. That tho price ol' the oommodity has no 
 proj^rosNivc rfl\ rcncf to, and tho-efort; is not founded 
 on, the rxpcnccs of hiingin;^ it to market. 
 
 2nd. That th(.' increase of duty and sale chari^es 
 in the second period, heyoud the amount in the first, 
 is 13s. per Cwt. 
 
 3rd. Tliat in tlie first ])erio!l, the avera^■e net 
 
 price to the pUuiter was Ms. Od. per Cwt. 
 
 and in the hitter 30s. 7d. 
 
 )nakino' ji difierencc? of I3s. lid. ai^aiiist 
 
 the phmtcr in the hitter period. 
 
 Or, to state the same faetanother way, hi^chavj^es 
 
 u) the hitter perio(i liave increased 13s. 
 
 the oross price in the for- 
 mer period was ... .()<)s. ad. 
 in the latter (ins. 3d. 
 
 Difference au;ainst the ])lanter in 
 
 j>ross price Os. lid. 
 
 Total as before 13s. lid. 
 
 It fiirtlier appears that the average net price of 
 suuar, in the former period, was 44s, (Jd., after de- 
 duction of t he duty and charges of safe. The evidence 
 adduced to the Committee of the House of Commons 
 now sittinp^, proves, I understand, that the charges of 
 manufacture (namely, thecost of stores from Europe, 
 and hills drawn from the colonies, for tiie island 
 expenccs beyond the proceeds of the rum) amount to 
 
;1 
 
 1 
 
 25 
 
 ils.perCsvt. (iiiyown calculations for St. Kitts would 
 C',ive an average of "25s.). A deduction of 21s. I'rom tlir 
 not price of the first six years, would leave 2.'3s. (;d. 
 per C'wt., or \)cr hogshead of 13 Cwt. . . £'1.5 5 (> 
 
 And one hundred such hogsheads would 
 have produced, as the planter's real 
 ineonie l.)27 10 
 
 In the last period of six year^ t!ie net ])vi<-e 
 having heen ;JOs. 7d., th(> de(h.»ction 
 of '21s. haves ;)s. 7d. per Cwt., or 
 per h.ogshead ,£() 4s. 7d. 
 
 And 100 net hogsheads now produce . , G22 IH 
 
 
 
 Reduction of income on 100 hogsheads in 
 the last period, taking the charges of 
 manufacture at the sanu." rate in both 
 
 periods '. . . £90A 1 1 H 
 
 Supposing, therefore, an estate in the West 
 Indies to have been purchased between the years 
 171)1 an<l 171H>, on the then average net produce, 
 vahied at twelve years' purchase, the cost would have 
 been £^18,324. And the average return on such pur- 
 chase, ft>r the last six years, wouhl be under J^ per 
 cent, on the money laid out; no allowance being 
 made for hurricane, invasion, or other casualty, to 
 which, however, West India estates are proverbially 
 liable. 
 
 The result would have been still move in favour 
 of the argument, had I included the years 17*)7 and 
 17<j8 in the hrbt period, and 1709 and 1800 in the 
 
 I 
 
 1 
 
 'i 
 
26 
 
 last : 1)ut 1 prtfen-ecl limiting the first period to 17.0^» 
 because, during the six veins preceding-, the in« rease 
 of duty was not very material, and it was also desir- 
 ahle to draw the; comparison from periods with some 
 uiterviiuin;^ interval. 
 
 This Ta})le, extracted from Sir W. Young's 
 Common-place Book, had not attracted my notice, 
 nor were the calculations made, when, in my former 
 letter, I hazarded an oj)inion that West India estates 
 do not on an average, for a series of years, produce 
 4 per cent, on the capital invested. That opinion 
 was founded on more general reasoning ; but the re- 
 sult of the calculation proves that it was not inaccu- 
 rately formed. 
 
 The lact, incontestibly provfxl by this document, 
 that We^-t India estates have produced, during t'le 
 last six years, less than half wliat they did irom 
 1791 to 179^>, i^ alone suflicient evidence that some- 
 thing is radically wrong in the system of their ad- 
 ministration. But it was necessary not only to {)rovp 
 the fact, but to account for its existence ; and it is 
 accounted for when it is shewn, as I trust it has been 
 ,»;atisfactorily, that the grower of sugar has not, even 
 in theory, the power of throwing the increased taxes, 
 &c. on the consumer, and that in practice he has 
 paid them himself. 
 
 liut it may be said, the jjlanter, you allow, makes 
 .1 to 4 per cent, interest of his money. What ought 
 he to make ? — I allow, as the result of the preceding 
 cidculation, that the growers of sugar have obtainerl 
 for the hist six years, a return of 3 to 4 per cent, oii 
 
 in 
 
 it 
 
:es 
 
 27 
 
 «apiUi1 invented ten years pvccedinf;. Siii»po3ini,% 
 therefore, thiit 4 per cent, was a just recompeuce 
 then, I nniy assume tliat it oui^ht to he auoniented, 
 and aun-uientinji;, now, as is the case with all other 
 property ; and, if this veasoniii^i; be just, it will follow 
 that whiil -ver may he foiuul to have been a just re- 
 turn ior capital ituested in 1794, that return ought to 
 be taken at a higher rate now, to enable the pro- 
 prietor to maintain the same rank in society. 
 
 It has been assumed, in the comparison, that 
 the West India property was acquired at twelve year* 
 pun base, on the net profit for six years.— Was this 
 price, in the eye of the objector, too much or too 
 |itth< }—h' it were too much, then is 8^ per cent, too 
 little averacje return from a West India estate, by 
 his own admission. If the price were too little, then 
 is the invested capital to be fconsidered greater than 
 I have taken it, and the profit of the last six year* 
 IS proportionably reduced below 3^ per cent.—The 
 truth is, that twelve years purchase is rather more 
 than less, than the usual value ; but supposing the 
 purchase to have been made on these terms, it pro- 
 iluced thirteen years ago, on average, 8^ per cent. ; 
 and an equal increase to the average of Englisli 
 estates, in the same period, would bring the reason- 
 ai)le return of capital invested in the West Indies, 
 from ten to fifteen years ago, to 10 per cent. Nor is 
 this return too great. 
 
 The grower of sugar is both landlord and tenant, 
 ao-riculturist and manufacturer. Perhaps the joint 
 profits of the two first descriptions ot men in this 
 
28 
 
 country, wo!ii(l 1)e oqiva!, ov nearly so, to the I'f turn 
 1 r'laiiii !().• the WC^t liuliaii ; liiit \\Iieii it i.i con- 
 siderefl alvo, that lie is enp:a^(<i in a very [>rf a'-iiiii"; 
 rnauur.i: ture, under must uiitavouraiile eireuin- 
 staiK'c^s— t'.i i1 his prancrty hus none of the real or 
 imag'inary aiKaiurj^es of hiiule;! estates in (ireat 
 Britain, I »nny iairi^' a-sitnie that 1 have been luo- 
 derate in ])r^rer;iivj;' hi^ claim;-. 
 
 Hut J i(>r:v, ar to :i.,,ist n.ore on the situation of 
 the eolonlsts. Ir'doUitt lie yet e\tt( rtaine.l oft'ie ne- 
 cessity oi' relief, it niil >!iortly make itseU'suttiei-.Mitly 
 ap[)are:!t t > eounruuKl ass(,'at. ft v.i!! Ir.; uiore vj!-e- 
 ful to f'Jijsi'L' r oi' what nature t!;is relief shoulti be. 
 
 1 will tiiL-.t ijtate the ohjec'S to be attained, aud 
 then discuss the mode of attainriient. 
 
 The (daims of'l,u^ planter amount to this : — 
 A demand for his produce e(iual to the supply ; 
 Or, a;; ai)aiKluiue..'!it of the monopoly by Cireat Bri- 
 tain, and liberty V) se(;k his uuirket where he 
 can best fiml it ; 
 Or, fiuaHy, a repeal of the duty on his irrohs pro- 
 duce ; uut a reciurence to principles of taxation 
 similar to those which govern the taxation of 
 land, and its first produce, in Great Britain. 
 Neither of the latter alternatives are aj^-reeablr 
 ones, I allow ; but one of them, I will undertake to 
 say, will be the effect of failure in establishing' the 
 former: for, as it is verv well observed l)V Mercator, 
 in Mr. Yorke's Register, Ciovernment and the vdanter 
 cannot lons:^ carry on trade, on the present teruis of 
 partnership. 
 
 band 
 at . 
 The 
 peril 
 pose 
 
 ho< 
 
A doumiul e(|ual to tlu' supplj , is all in all to 
 the planter — it is all he asks, antl all lie wants: oive 
 him the eomniand of the market to the extent that 
 the impoiter of" foreign commodities posses.-'es it, and 
 you may then tax his i>roduceon the principles of 
 commeree ; hut till this demand is produced, he ro 
 <|uires from the justice of the mother country, an 
 uhandonnient of the monopoly, or a repeal of the. 
 dntv. 
 
 Having hitherto treated the buhj»'ct gfueral/i/, it 
 nt uy be satisfactory, before I proceed further, to 
 ascertain the precise extent of the evil, for which u 
 remedy is in the present instance to be provided. 
 
 The quantity of sui^ar in. Great JJritain, in the 
 bands of the importers, is stated on i^ood authority 
 
 ut 150,000 hhds. 
 
 l^he Heets daily expected, will briui^ 
 (icrhaps from 10 to '20,000 more ; sup- 
 pose only * 10,000 
 
 '^i'lie total <piantity to be consumed, 
 tjierefore, prior to the arrival of the 
 
 next cro[), is 1()0,000 hh(j». 
 
 'i'he consumption of (Jreat Britain and Ireland 
 ripjfcars, by relnrns to the House of Commons, to 
 be, on an av<'raL;e uf years, 151,000, say 150,000 
 hog-sheads. — Of tills consumption let it be sii[)- 
 
 * This quail ;ity h;H beca exceeded in one fleet from the 
 l.eeward Islands, since tlie lust edition of this I^utlcr, and a fleer 
 lioiu Ji»muiea i» daily exjj'.'cud. 
 
 ^ 
 
 ' 
 
30 
 
 poseil tliat six months imw remain until Itic ,ii' 
 rival of tlie new croj) in July next, or 7.'>,0U0 luis^s* 
 hciuls ; this deducted from the stock in hand, wouM 
 leave S.j,()00 hogsheads of sol: ar, which cannot ho 
 taken oHby the or«hnary consumption of the country. 
 
 In the jMesent circiunstances, little relief can 
 be found from exportation : — 1st. IJecause tlie 
 ri<^our of French law prohibits llie iijtroduction IVoni 
 Stettin to Trieste, of every article of En^'.isli pro- 
 duce. — 2nd. Because, what is more important, tlie 
 Continent is more cheaply supplied by the Aiiie- 
 ricans, from the French and other colonies, than tin; 
 British i>lanter can, with the Inereasetl war expenccs, 
 now supply it. — 3rd. Jieeause the season precludes 
 «avit>ation to the northern ports until the return of 
 5prinm — a period too remote to be of niuch btrvice in 
 the present difficulty. 
 
 "^I'he mode of creating- a demand at home is, 
 therefore, the first (juestion to be discussed. 1 endea- 
 voured to shew, in a former part of this I^-tter, that 
 the level, orequilibiiuin,betweensu})i»ly and demand 
 i-annot be produced, even prosjiectively, by lesscn- 
 iiii^ the supply ; it must therei'ure be effected by 
 increasing the consumption to the amount of the 
 j)resent supply, and diseouragin;^- a further au;^- 
 inentution. 
 
 An op[)Oitunity seems at this moment to be 
 •dfered on terms of public advantage, as well as 
 private benefit to the colonies. It will be obvious 
 that 1 allude to the use of sugar in breweries and 
 distilleries. Thebenelit to the planter is sulficientlv" 
 
 t 
 
31 
 
 vbvlous, and needs no laboured discussion. It la 
 more neoessarv to .shew why I consider the public 
 "Udvuntai^e as, at this moment, particularly compre- 
 hended in the question. Cireut Britain is placed in 
 u new and unforeseen situation. To say she is 
 blockaded, whilst her navies rule the seas, is ridi- 
 culous ; but it is by no means absurd to anticipate 
 her total se|)aration from tlie Continent of Euro[)e : 
 this circumstance, which cuts off In.r expcu-ts, cuts 
 off her imports also, not only because the enemy has* 
 the power of blockading- his own ports, but for an- 
 other reason, which is not so commonly noticed — 
 she cannot pay if she does not receive. The enemy 
 would perhaps wink at exports from his own ports 
 to this country whilst paid for in specie; but this 
 is a trade which it is neither politic nor possible for 
 this nation lou<^ to carry on. If therefore our exports 
 are wholly checked, our imi'orts are as comi)lctely 
 ,stopped,as if the ports of the Continent were herme- 
 tically sealed. 
 
 Now it appears, from the returns made to ihr 
 House of Commons, that for the last 10 years. Great 
 Britain has not t>rov,n oruin tMioui>h lor lur own 
 consumption; and that, exclusive of years of parti- 
 I'ular scarcity, the ;i\erai.;e importation may be taken 
 at 800,000 quarters.* 'J lie particular importations 
 of 1803 and 180,5 were as follow : 
 
 'i 
 
 Bailey, Qrs. Oats, Qrs Wheat, Q;;;. Flour, Cwt. 
 
 o op-; 
 
 1H0.-) 14,027 4H5.ri.i 272, 
 
 1805 44,567 461,249 &99,R:'6 
 
 * The importation of tlKJ year 1801, exi^i:..-: 
 v4U,u!;,Mj : >H.u tiril wa. i vcar o)' M'■Jv^l■.y 
 
 ^047 
 
 73,423 
 
 d two mil'ions 
 
it 
 
 Mucli <>(' tliis (twill ho seen \^ t»;ii>^, uliti ii i^ not \ti 
 Klij;l:iii(l, Jit l'':ist imt in the soiilh, tiic lixul ol' 
 inaii : l»nl ii' oiits i^ruu th-incr in |tr<i|M)tti()M thiiii 
 %v!i('!it or l)<ir!<'\ , tlic cnltiv itioii of oats will iMcrcasc, 
 uimI that of otiicr I'^x.'n (lniiini>«h. The cdct ot 
 this inijiortation htis hitju-rtu h( en )»ro\i(Io<l for l»y 
 the prodnco oi" suiTiH' t'\|»o',l«'(l. ^'his ii >i)ui\'<' I'liils ; 
 l>iit if we viU\ sllh^titMt^• the huj,ai* we have for the 
 eorn we want, there ends, it sliouhl seem, Jiona- 
 parte's best hope of subduing" the 8[)irlt of Britain. 
 The ren»edy for both evils suenis so obvious, that U* 
 u [)erson nnaetjuainted witli the snbjeet, it sh.ouhl 
 «eein only neecssury to state, that sn^•ar will answer 
 the purpose both of 'li^tillers and brev.ers ; that it is 
 not a new experiment, and only reipilreH llnaneial 
 regulations in tlie Fxeise department to secure tUtt 
 revenue. — W hat then, he would ask, is tlie uifK- 
 eulty ? One oI)je('tion arises on tlie part of the land- 
 holder in Clreat I'rltain, wiio is a[)])ri'hensive of 
 a depreciation in tin- price of his n-rain, if this con- 
 sumption })e withiiraw n ; and ar.other on tlie ])art of 
 the revenue of Excise. 
 
 The answer to the oI)jr('tion of the hindhohler 
 (in itseli" 4 very rational one), is however eoniplete. 
 W'liilst the portsof theContinentare shut, theri^ must 
 lie in t!»e market a defn.'ier.ey of t;r;iin to the amount 
 u! the aiuiual iini»ortation. A sn(C(,'da!teuni for this 
 iin{>o:"tatit»ii, not exeecdinii,' its a\cra;^-e anioiint, the 
 farnii r caun'^t i'cel. Su;.:ar can only he u.^ed ;;s this; 
 siicciituiunnn, without lojs to the (li^t!lIer and 
 hrener, whilst tlie iirice is low : tlie liiouicnt uu 
 
 1 
 
 i 
 
 wouli 
 
 lor a 
 
 uiuiu 
 
 tion 
 
 ploy. 
 
 and 
 
 impd 
 
 the 
 
 whic 
 
 But 
 
as 
 
 export tnub' Is openc*], the price will rise; ninl lill 
 kiicli trade is opened, main cuiiaot be imported. 
 
 Tlie interest of tlie Kiii;lish liirmtr is therefore 
 sufficiently i^uarded by the circunist;uH.es thi'in- 
 kelves. JJiit if tiie hmdhoUler still thinks he shall 
 want a market — if he still thinks he shall have ^rain 
 to spare — if he is confident in hits resources, ht him 
 assume the supply of the A\\'st Indies. Let him 
 obtain from Parliament a repeal of the Act restiict- 
 int^ the export of i^rain to the colonies ; and frequent 
 convoys alone are necessary to secure to him a market 
 for 200,000 cjuarters ol' ^rain, now obtained from 
 America in Hour; in return, the planter should remit 
 his rum, to be consumed in the navy of Cireat Britain, 
 instead of foreij;n brandy, which, stran^^e to tt.li, i^i 
 utill, in this war of commerce, contracted for to an 
 enormous auiount. "^rhis intercourse- would indeitl 
 be a recMprocation of beneiits ; the planter's siiL',ar 
 would be consumed, a market secured to the farmer 
 for any surplus corn he may have ; the money sent 
 animally to our enemies for brandy saved to the na- 
 tion ; an additional quantity of British shipping- em- 
 ployed, in proportion to the quantity of corn ^ent out, 
 and rum brought home ; and, above all perha[is in 
 importance, a community of interest created between 
 the mother country and the eolonies, the value t)f 
 which is, at this moment especially, without bounds. 
 But if the landholder ))e not thus confident, iflir 
 dare not irndertake this supply, he can have no 
 iears of the eti'ect of witlidrawinu- euin from the 
 distilleries, and partially fioui the porter breweries iu 
 Grtat liiituiw. 
 
 ft 
 
14 
 
 Kct if \>r iidiiiittrd for the moment, that the 
 siihrtitiitioii oI'mi.;;!!* lor malt, is practicable witliniit 
 injury to the liirmcr, Hn<l let us contemplate itH 
 cH'fcts :— the planter, and all concerned with him, 
 ri'licv<Ml tlurin;jf the remainder ol* the war, from the 
 apprehension of ruin ; the manufacturers anil arti/ans 
 of (ireat Dritaiit pahl for the past, and looking to 
 certain employment for the future, for the colonies 
 are their surest friends in thne of war; the rf?vpnue 
 relieved from the positive necessity of abandonint'-, 
 nt the least, one half of the present duty on sugar, 
 and confidently anticipatini^ the receipt of above 
 two millions of dutv for the sui^ar now oh hand; 
 the ship-owner relieved of an anxiety greater per- 
 haps than all the rest — he is the carrier, and has 
 brought to this country 150,000 hogsheads of sugar, 
 now unsold, and on which his charge amounts, at the 
 average freight of f)s. percwt. to £900,000; and last, 
 but not least in the consideration, there results an 
 exulting triumph over the machinations of our enemy. 
 Do you suppose he had not especially in view the 
 ju'ivatlon of foreign grain, as the first object of his 
 blockade? Look to the proclamation of the King 
 of Holland ; equal or gn-ater restrictions are laid on 
 the sailing of ships from the Dutch ports, than 
 on the entry. Yet our imports from Holland are 
 ciiietly corn and provisions, as they are equally from 
 the ports in the Kaltio, of which the enemy has ac- 
 quired possession. Let us now reverse the picture; 
 let us suppose the Government insensible of the ad- 
 vantages and the dignity of wrapping Great Britain- 
 and her colonies at this moment hx the same cloakj 
 
 i 
 
 i 
 
 Al 
 
9i 
 
 fit the 
 tlioiit 
 itt: its 
 liiiii, 
 m the 
 'ti/tms 
 uvr to 
 tlonics 
 venue 
 oiunt>', 
 
 above 
 
 hand ; 
 er per- 
 nd hap 
 ' sugar, 
 ;, at the 
 nd last, 
 suits an 
 enemy, 
 lew the 
 :t of his 
 ue King 
 
 liiid on 
 s, than 
 and arr 
 illy from 
 
 lias ac- 
 picture ; 
 I'the ad- 
 t Britain* 
 e cloak^ 
 
 tind making thrm all in all to eachothor; h-t ti^ 
 
 d. 
 
 «uj)|jose the proposition rcjoctcd 
 
 The first eons('(|n«'nce will l)c, that, ns the su'^'nr 
 cannot be converted info money, those who depend 
 on its produce for support and payment, niUst feel 
 all the poij^uaney of distresfh No chmmiserution or 
 good-will ran enable the merchants or factors to ad- 
 vance a sum of nearly four millions, urgently de- 
 manded from the produce of tiie sugar on hpud, 
 Exclusive of the duty to Govennuent, amounting- to 
 about 2^ millions more. Like the boat's (;rew which 
 escapes from the wreck, and, returninf^, adds to its 
 load, till all sink tojrcther, the merchants may easily 
 sink themselves by imprudently aihlini;; to the loiid 
 they bear ; but they cannot, by any pirsonal sa<ri- 
 fices, save those who retpiire assistance. This stun 
 of four millions, the supposed value of 1. 50,000 hoi;^-' 
 heads, or 2,000,000 Cwt. at 40s. per ('ut. e\ Duty 
 (which exceeds the present avern^e), ouj^ht to be 
 distributed in the following proportions: — 
 
 To the ship-owners, at Os. j)er cwt i'900,000 
 
 To the British manufacturers for value of 
 
 stores sent out, estimated at IJs. 
 
 per cwt 1 ,200,000 
 
 To the same, as the bill-holder, for bills 
 
 drawn from the West Indies, on ;in 
 
 average ys. per tw t. < 900,000 
 
 To the insurer 2s. Od. ^ 
 
 liock and [)ort charges, Os. lOd. [-54!. Sd. 5So,000 
 Merchant, broker, iic. 2s. lOd.j 
 
 BulHiice to ihe planter, 
 
 rJ,8bO,000 
 lJO,0ou 
 
 4.U0U,0UU 
 
Jtl 
 
 Coiin'ulrr ihc ninulicutioMS tlirou<xli which thpsr 
 
 n 
 
 s\ir.is n-,sitecti\<ly circuhito ; coiiteniplatc tlie baiikii 
 of the Thain*- , and of every other navigable river in 
 Cireat jMitaiii, aad estimate the proportion of 
 X\'JO0,UO() (hie to eacli dock-yard, rope-walk, sail- 
 l.n't, hhip-chandler ; contemplate the misery to 
 accrue from the non-fulfduieijt to these, of en- 
 •^a^cinents on which they rely, for tlie daily watrcs 
 of those employed in them res[)ectively ; consider 
 lh^: minute distribution of j£i2, 100,000 amonji'st 
 the nianidacturcis of Great Britain. The planta- 
 tltiii stores are of a description abundantly too 
 minute for enumeration ; but the supply is by no 
 mcjii.:-! conlincd to wealthy and wholesale dealers ; 
 scarcely a shop in the metropolis that has not an 
 interest in the question : the underwriter, the 
 merchant, the broker, must disappoint where they 
 are tlisappoiiited ; and a season of cruel disappoint- 
 ment will the present season be. Annuities, jointures, 
 and interest of debts are to be provided for from the 
 pittance remainmg to the planter, from whence his 
 f;uni1y is also to be supported. If those to wliom 
 this interciit is dUe, cannot be paid, they too must 
 iail in their engagements ; and sucii false steps are 
 no; so easily recovered as avoided. 
 
 But there is iin objection to the use of sugar, in 
 the breweries ut least, from another quarter — I niean 
 the Revenue Boards. — Difticulties occur in check- 
 ing- the proportions of malt ami sugar, of e<|ualizini^ 
 the duties, &c. &c. ^^'iththis I concern myself not. 
 Jmportant us revenue ii, it is surely second to trade. 
 
 1 
 
Revenue is to commerce, what Government is to tlie 
 |)cople : so lonj^ as their interests can be made to <••(; 
 Irand in hand, it is well ; but AvI.en these become 
 incompatible, 1 leave you to determine who is to 
 j;ive way.— 1 must not be told that the necessity of 
 rehefto the colonies is admitted ; but that it cannot 
 be granted, because it interferes with the convenient 
 collection of the revenue. Does the excise officer 
 imagine the ruin of the colonies may not, in some 
 degree, affect the revenue also > 
 
 But I should hope the objections of the Board 
 of Excise are not irremovable. The revenue fioni 
 malt is collected in two different stages : one, when 
 the barley is malted—this is 34s. 8d. per quarter ; the 
 other on the wash, when used for distillation, or on 
 the beer when brewed. Supposing 1 ] Cwt. of su- :ir 
 to be equal to one quarter of malt (and as thi.-, 
 quantity is the medium between opposite statcmeids. 
 It is probably not wide of the truth), the duty oii 
 sugar, at 27s. per Cwt. will be 33s.5,vl.~a difference 
 of no great importance in the question. The prin- 
 cipal diflkulty arises in collecting the duty on the 
 beer in the brewery. No great objection occurs to 
 the use of sugar in the distilleries, where, at present, 
 nearly two-thirds of the barley is used raw. 
 
 1 admit there iscliffu ulty : the solution ofsuoar in 
 water, is an operation so nmch more rapid than tiie de- 
 coction of malt, its fermentation is so <|nick]v pro- 
 duced, and its residuum, if it can he said to he an\ 
 tlung, is so triHing in comparison with grains, that 
 liie exciseman loses many of his present checks, and 
 
38 
 
 must of necessity, it is stated, be perpetually pre~ 
 sent to witness the proceedings. IVIoreover, it is ap- 
 prehended that molasses may be used instead of 
 sufijar : either imported molasses, on which the duty 
 is small compared with that on sugar; or molasse^ 
 produced in the British retinery, which, though it 
 may be said to have paid the sugar duty, finds at 
 present a consumption in the north of England, 
 without any drawback or bounty. Its consumption, 
 in the place of sugar or malt, would therefore be 9. 
 loss of the duty thereon respectively. 
 
 1 assume not the competency to remedy these 
 incouveniences ; the worst that can happen, seemi 
 to be the constant attendance of an exciseman at 
 each considerable brewery. In the distilleries, re-» 
 gulations of duty would be requisite to induce the 
 \ise of su'^ar in preference to grain. Two hundred 
 weight of sugar produces a quantity of spirit equal 
 to seven bushels of barley and three bushels of malt. 
 But two hundred weight of sugar, at the lowest price, 
 would cost 100s. to 105s. : seven bushels of barley, 
 at 4s. (id., would cost 31s. 6d.; three bushels of 
 
 malt, at lis. — 33s. ; together 64s. 6d, 
 
 IJjalance against the sugar 40s. 6d. 
 
 I05s. Od. 
 But 2 Cwt. of sugar has paid a duty of ...... . .54s. 
 
 The 3 bushels of malt, only 13s. 
 
 Difference 41s. 
 I'rom whence, therefore, a drawback on sugar may 
 
 % 
 
 .■ 
 
 i 
 
 ^ 
 
 i 
 
 I 
 
 
99 
 
 be allowed to the distiller, adequate to the diflererire 
 /of price. — At present, also, a hi*>her duty in taken on 
 sugar-wash, namely, 2s. 0|d. per <;allon, than on 
 forn-wash, which is iC^d. per gallon ; the reduction 
 of this duty to an e(|uivalent standard, would of 
 course experience no difficulty, if directed by proper 
 authority. But a doubt arises in my mind, from 
 this statement of the relative powers of sugar arul 
 j^rain in the distilleries, which is sanctioned by high 
 authority, as compared with their respective eiTccts 
 in the brewery. 
 
 It appears that 2 Cwt. of sugar are required to 
 replace 10 bushels of grain in the manufacture of 
 spirits ; yet it has been asserted that 1 Cwt. of sugar 
 will replace 8 bushels of malt in the brewery, thougli 
 hitherto 1| Cwt. of sugar has been considered as tin? 
 substitute for that quantity. I am not aware tliat 
 the brewer omits to turn his malt to the beht ac- 
 <ount, or that he leaves much spirit or saccliariun 
 in the grains when he turns them out ; and I can- 
 not imagine, therefore, how it happens that 8 bushels 
 of malt do him no more service than I Cwt. of sugar, 
 whilst 10 bushels of grain do, to the <listilier, the 
 service of 2 Cwt. — !f the fact be as it is stated, J am 
 confident the distiller may use the l>rewer's grains to 
 much advantage ; though I never could find that 
 even pigs derived nnieh nourishment from them. — 
 The aritlunetical jjroportion of sugar against a quar- 
 ter of malt in the breweries, proceeding on tlie distil- 
 ler's calculation, is 1 Cwt. 2 (jrs. 1 1 lb. ; and this 
 agrees so nearly with all statements on former oecu- 
 
40 
 
 sions, that 1 am not yet disposed to believe them in- 
 roirect. — The iiit'Testof the revenue in the question 
 helore us, hinges in a p; re at measure upon this point. 
 Jf the Revenue IJoards coUect their opinions on this 
 f.\ihject from their inferior oflieers, it is just possible 
 they maybe d«^eeived. 
 
 These officers are, perlnips, in t!ie habit of 
 checking, in some degree, the quantity of beer 
 brewed, ]>y the quantity of grains turned out. The 
 higher this proportion of grains is taken, the less beer 
 to be taxed ; and if tlie officer daises to deceive him- 
 self, the brewer may not take the Iroiible to undeceive 
 him, the rather as grains form quite as convenient 
 a stan(hM"d for the brewer as he can desire ; for, if I 
 mistake not, prime malt al)sohitely melts, dissolves, 
 and haves Httle or no residuum. 
 
 Tlie (juiiiitity of beer of a given strength, which 
 f an be brewed with 1 C'wt of sugar, has, I presume, 
 bern correctly asct rtained by actual ex])eriment ; 
 :\'.\\[ it is oidy necessary to ascertain what quantity of 
 inalt is commonly used to brew the same quantity. 
 If this quantity be assumed on general or supposed 
 <Iata, it may, for the reasons I have before stated, 
 be errdneouslv ^iven. And I am further inclined to 
 tliini-; it is so; because the saving to the l)rewer bv 
 tile nse of sugar, if 1 C'wt. woidd represent 1 quar- 
 trr oiinalt, wouh! seldom, in the last six years, June 
 been less than lOs., Jind often as high as 'iOs. and 
 upwards, on that t|uantity : he migh.tat ])resent ])uy 
 •jdod suuar for his pur|)0'~e at 5'is., ami will certainly 
 •.•ef no goftd uiidt und<r HHs. Yet the brewer doe« 
 
41 
 
 m in- 
 cstioii 
 point, 
 n this 
 ussil)lff 
 
 not buy sugar ; which is suflicient evidence to me 
 that the (juiintity he requires, is greater than is now 
 stated. — It cariiiot be answered, that though it \\»% 
 been liis interest to use sugar, he could not do it 
 without detection, or he would not do it to <U'fraud 
 tlie revenue ; because either of these answers would 
 go the lengtli of defeatiiij^ the objections now made 
 on behalf of the Excise to the introduction of sugar. 
 
 Assuming, therefore, that the brewer has not been 
 in the practice of clandestinely using- sugar, the ob- 
 jector is in this dilemma : either it was his interest, 
 but the check has proved sufHcient to prevent the 
 dandestine use ; or it was not his interest, and the 
 equivalent of sugar is set too low. In the first case, 
 the difficulties in protecting the revenue disappear ; 
 m the second, its interest is not put in hazard, a* 
 1^ Cwt of sugar i)ays 40s. 6d. duty, whilst 1 quarter 
 of mftlt pays 34s. 8d. 
 
 In the event, however, of the rejection of thi* 
 only mode which occurs to me, of creating a de- 
 mand for the sugar on hand, there remain yet two 
 alternatives for its consideration : — First, An aban- 
 donment of the monopoly. 
 
 I care not in what mode, or under what limita- 
 tions this be granted, so the practical advantage I 
 have in view, be derived from it — viz. the licence to 
 send the produce, in neutral ships, to any ports where 
 it can find a market ; and especially 1 have in view 
 the intercourse between the British Islands and the 
 Continent of Europe in American bottoms, exactly 
 in the same way in which it now subsists between the 
 
42 
 
 French colonies and France. The interruption of 
 this hibt intercourse wouUl probably alone answer all 
 the purpose ; but as, notwithstanding the strong case 
 made out by the author of *' VV^ar in Disguise," the 
 British Government has not chosen to avail ittieif 
 9/ the fortunate opportunity of going to icar with Ame- 
 rico — of doing that now, which, sooner or later, 
 must be done — and of convincing America that 
 Great Britain, though she has conceded much, will 
 not concede every thing, I have not considered thi» 
 as a resource. — The mere proposal of throwing open 
 the colonial trade, and in neutral bottoms too, will 
 expose me, I know, to the disapprobation of various 
 descriptions of men — of statesmen, financiers, ship- 
 owners, and revenue officers ; even Sir Josiah Child 
 will tell me that the value of colonies to the mother 
 co\mtry is only in proportion to the strictness of the 
 monopoly. All this I know as well as he ; but the 
 *' value of a thing is just what it will brinir." — Su<'ar. 
 as sugar, will benefit neither the statesman, the re- 
 venue, nor the ship-owner ; if it cannot be converted 
 into money, cui bono ?■— if it will bring nothing, it i^ 
 worth nothing. Is the sugar of any use to the re- 
 venue whilst in the docks ?— is its transportation any 
 benefit to the ship-owner, unless he is paid for the 
 carriage of it? — Does he expect to be paid the 
 freight for the sugars he may bring home in the 
 ships now gone out to the colonies ? — He knows 
 something of West India concerns ; and he knows, 
 also, that I possess a still more intimate ac(juaint- 
 ance with them on this side of the Atlantic ; and he 
 
 ( S 
 
 1 
 
 ,i' 
 
43 
 
 3 
 
 will not perhaps disbelieve mf» wlien I tell him, that 
 if tonsuniptlon be not found for the 85,000 hoj^s- 
 heads of su<^iir in question, he will not, when bin 
 ships arrive in July next, be able to collect one- 
 twentieth part of the freight which will be due t» 
 him. 
 
 It is easy to raise an outcry on the impdrtance of 
 the Navigation Laws to the prosperity of Great Bri- 
 tain ; but it is ridiculous to adhere to the letter, and 
 abandon the spirit. If Great Britain suffer inter- 
 course between France and her colonies by nentraU 
 in time of war, and defeat the object of her own 
 maritime superiority, for what purpose is this supe- 
 riority acquired ? Is it not madness to continue a re- 
 striction on her own colonies, which exposesthem to all 
 the expences and inconveniences of war, whilst those 
 of the enemy transport their produce with the advan- 
 tao-es of peace ? But if it be not madneas, is it not 
 injustice ? Why is that portion of his Majesty's sub- 
 jects, whose possessions are in the colonies, exclu- 
 sively to pay the price of maintainin^r a nurserj' for 
 the British navy, and of promoting the shipping inte- 
 rest of Great Britain ? If these be, as doubtless they 
 are, objects of great national importance, let them 
 not be abandoned whilst they can be maintained, 
 but let the West Indian pay no more than his just 
 contribution to this common benefit : do his business 
 for him as well and as cheap as others will do it, or 
 indemnify him for the loss his own interest sustains in 
 furtherar.ee of the public good. 
 
 The last alternative which I have to propose, is 
 
d 
 
 44 
 
 one. which will not fully answer tlie j>hiiiter ^. [mrpoKP, 
 l)ut it is thr least tlu* iitition van ofti'r. — " In taxiiit; 
 your produce, on <'omnui'cial principles, vvc have 
 assuMJC'd that you liad in your luuids all the advan- 
 taiics ot'commeice ; we tind vou have them not, and 
 ve a})andon the taxation. This will not create de- 
 mand, nor ^-etyou out of the embarrassnient into 
 which our errors have led you ; but, as it respects 
 the future, it discharj^es us of responsibility. Whe- 
 ther your speculations are profitable or not, concerns 
 not us ; we are not instrun^ental in directly augment- 
 ing the cost of your produce, and we leave you, as 
 we do the English grower, to take care of yourself." — 
 This is the least the country can say to the planter ; 
 but it is more than would be true, since it does not 
 leave the planter free to take care of himself, whilst 
 lie is under a monopoly. Which of these alterna- 
 tives Government will be pleased to recommend, I 
 know not : the first strongly recommends itself ; the 
 others will, I doubt, tind no patron but necessity. 
 
 In discussing the causes of the rapid and pro- 
 gressive depreciation of N\ est India property, I have 
 confined myself to those whi(;h are most prominent, 
 and most easily unchu'stood ; but abundance of 
 minor considerations otter, had I time to follow them. 
 If the colonies sink under oppression, they at the 
 same time waste through neglect. In what state of 
 dei'ence are they at all times left ? — Mould the 
 miseries and devastation which desolated Grenada 
 and St. Vincent in the late war, have taken place, 
 had the slightest attention been paid to their safety — > 
 
 I ! 
 
45 
 
 had not tlieir already iiisuffic'u'iit 'garrisons boon re- 
 moved tor purposes of conquest? — V\ ould Nevis 
 and St. Kitts have been laid under contribution, 
 their slups taken, and tlieir property rtuison»ed 
 — vvouhl tlie Antigua Heet have been burnt in ISO.j, 
 had there been a liritisli i.<]uadron on the station ? 
 ^N ouKl the shi|>s in the harbour of Montserrat have' 
 been carried oli", and the Leeward Ishind Govern- 
 Hient been a<^ain thrown into confusion at witnessin<>; 
 tlie uudirfputed superiority of the French tltiir in the 
 West Indian seas in I8O6 ; and an attack on tlie 
 ships under tiie guns of Brimstone-hill, had a 
 squadron been stationetl in the colonies ? If the 
 mischief, arising from this neglect, were only want of 
 confidence, it would be incalculable ; but the posi- 
 tive loss by delay, by increased expences of insurance, 
 waste, and uncertainty, is enormous. ' 
 
 In the present year, the evil we now complain 
 of originates, in great measure, with the late arrivid 
 of the convoys, by which the foreign market was 
 lost ; iuid this delay was occasioned by the incompe- 
 tency of tjjt' Admirals on the stati(nis to detach ships 
 to protect the trade. 
 
 It has always occurred to me to ask, wliy tin* 
 principal squadron is statioued to leeward atJainaic;i, 
 iii.-tead oi" being to windward, at Burbadocs, 
 'i'rinadada, or Antigua? 
 
 Anenemy'ssquadron must necessarily pass through 
 the Windward Islands or Leeward Islands to go down 
 to St. Domingo or.lumaica, and it is easy to I'ollow, if 
 liut to intercept them ; but though intelligence may 
 
 I 
 
40 
 
 be rep<!ivc'tl iii Jamulra of tlie destruction or capture 
 of islands to windward, in three days, a HCjuadron at 
 Jamaica can aHunl no assistance in three weeks, alul 
 beatiuii up is a tardv remedy. 
 
 Witnessing,, as we all iiave done, the liurrj" and 
 indecision in our naval operations, conseijuent (»n tlie 
 sailing of live or six ships of the line from I'rani'c ; 
 the occupation which Villaumez afforded in the last 
 year to twelve or fifteen ships of the British line, at 
 tlie least (a sufficient acknowledgment that his destina- 
 tion was unknown) ; it is impossible not to express 
 surprise that a squadron of five Or six sail of the line 
 is not at all times kept together in the AVindward 
 Colonies. There is no point equally vulnerable ; 
 there is no one where a priority of arrival of a week, 
 u fortnight, or a month, leads to the same conse- 
 quences. Can the East Indies be taken by a fleet ? 
 Are not the ships in that trade few, large, and in 
 comparatively safe harl)ours ? Can the Cape, CJi- 
 braltar, or Malta be taken by surprise ? Does the 
 maritime superiority of France for a month, in the 
 East, or in the INIedlterranean, h'ad to consequences 
 similar to those which result from such a superiority 
 \i\ the Charibbean Archipelago ? Surely it is obvious 
 that a French squadron can only sail for the M est 
 Indies or the Mauritius, and the probabilities are ten 
 to one in favour of the former. Yet would I not 
 permanently station men of war, as now practised, in 
 what IS deemed an unhealthy climate. Why should 
 they not be constantly changed by ships of force ac- 
 I'umpunying and protecting our outward and returning 
 
 1 
 
47 
 
 1 
 
 I 
 
 fltM^ts ? Ill proportion Jis these were niimrvous, the 
 arcoinniodation would to all parties be greater. 
 Tliis wonhl efleetually protect and i^ive ooidideiice to 
 the colonies, and tend to rentier dinieuit the aseer- 
 taiument by the eneniv, of the exihtint* force. 
 
 In answer to much ofwliat I havesaiil respeetinj^ 
 the defence of the colonies, it will perhaps be afiked, 
 has not a iiiinous expence been already incurred in 
 the colonies, especially in the last war ? l\lost undoubt- 
 edly, ruinoiis to the nation, and still more ruinoun 
 to the liritish planter. The expence was, however, 
 incurred, not in promoting' the interests of the old, 
 but in i^raspinj^ at new colonies ; in St. l)oniin<;o, 
 at Martinique, in expeditions aj^airist Trinidada, 
 St. Lucia, Surinam, Demerara, Berbice, and Esse- 
 quibo ; not to mention the well-concerted achieve- 
 ment at Porto Kico. Onr tenderness for our enemies 
 induced u& to f^rasp at all these ; to cherish such of 
 them as we could obtain possession of, to foster, to 
 nourish them, and at peace to restore them to their 
 former owners. This were well : but 1 should like 
 to see it done in some motle not affectini^ either the 
 pocket or the popularify of the old colonist. 
 
 One word more, and I will conclude this T^etter, 
 though abiu»dance of matter suggests itself, us I 
 proceed, worthy, I tliink, of your attention. 1 wish 
 you to consider, before it is oii'ered, an expedient, 
 which, T doubt not, will be suggested, and wliich, 
 because it will give h-ast trouble, will [)robably be 
 preferred to more eftectual remedies — I mean a 
 loan of Exchequer Bills or money to tlje We<»t Indiw 
 
 J 
 
48 
 
 '^ 
 
 platitt'i's hikI inort<;fi[;<'es. It is ol>\ioiis tliat tlii* 
 fxpotlit'iit will not product' (leinaiMi, or Jibuti' liiture 
 fXjjeuce ; uiu! unk'ss in t\\v rxjirctatioii of hliort 
 cio|>s, uikI us oiuihliii^' t!ie importer to kiep tlie 
 suyiir on luuid till a deniuiul ari^rs for it, IVoni a 
 rt'duced supply, I st;e not what ^ood it w ill opiTutc. 
 V ft may tlie necessitirs [w so ^rcat as to cattli at 
 this, rather than nothinu;. — The determination must 
 rest on the merits of the ease made out ; it is an ob- 
 jectioimble measure, and uhuuld not, if avoidable, be 
 adopted. But in any event a loan, if made, should 
 be made on ditierent conditions from those prescribed 
 by the Act of Parliament, und«!r which the loan was 
 juude to the planters of Greiuida anil St. ^ intent iu 
 the time of their distress. The objection I make, 
 is to the nature of the security required by Govern- 
 ment ; it requires the personal security of others in 
 aiil of that ^iven by the J>arty borrow inj^ ; but its 
 powers supersede, and take priority of, those of every 
 other creditor — an extent attaches on property of all 
 tlescriptions ; and tliough 1 will not assume so much 
 lei^al knowledge as to determine its operation on a 
 prior mortgage of Euji^lish proj>erty, I am certainly 
 justitied in stating- that no man who gives a security 
 to Government, either as principal or surety, for the 
 repayment of a loan, under the terms of an Act of 
 Parliament similar to that before alluded to, can 
 make a valid title to any property he may possess. 
 The inconvenience, and the injustice too, of this eli'ect 
 ttf an extent have been practically felt. If such a 
 lueusiure be ajjaiu resJorUd to, 1 trust that either the 
 
 
 I ■; 
 
< 
 
 49 
 
 wiiLMr, or tlir eHtiitt'sullI hv. tukni n^ the S( curitv ; in 
 tlu' lorinrr instanrc, tin* prodmr ("ouM iidt 1«' tiikcii, 
 Ijeoiiiist; tlu^ distress tluMi aros(; from drviistatioii, and 
 then' was no produce to pawn ; — uOw the evil i«« 
 «U[u;ralmndanoe. 
 
 The possession of the property points out, at 
 once, tliose who feel ineonvcnienei." from the want of a 
 niarkit. Tl\e assumption of this btisis not only <'on- 
 lines applications for rcru'f strictly within the line of 
 tiiosc who really sutler froni thi.s cause, hut the ad- 
 mission of the property by assign. nent, as a sccurily 
 to the h'uder, assures to the proper ohjects of r( liil" 
 the means of ohtainiu'^' it ; whereas the dillicnhies a 
 <listreKsed man must feel in procuring' personal sure- 
 ties, must increase of course in exact proi-'urlioa to 
 the extent of his distress. This is, howeiir, under 
 any modilication, a teui[)orary e\|>(,(lier,t ; — i have 
 shewn that tin.' e\il is radical and j)t:ruianeut. 
 
 The present av<.'r;i^e produce of coK>iues in 
 IJritish possession, is lOO or 120,0()() ho;;>>heaiis he- 
 yond the home eonsumption ; a n't^uhir dcniaiid 
 for this must be found. J3iit the new colonies are 
 <'apal)le of a still further increase, '^rrinidada i sj)e- 
 
 dl 
 
 \\ hat is to lie done here r — Is she t 
 
 o !i{ 
 
 V 
 
 ro- 
 
 scrihed, and her cultivation no further jiiMir.iited r — 
 Thiit were har<l measure (l<alt (»ut to the cupiln'.anfs. 
 ^ et she is virtually proscribed fioni the lirowth of 
 su^a.r l)y the abolition, so far as she is concerned, of 
 the African slave traile. — What must be done ? ller 
 rulti\ation must be directed to another pro<luee, 1(j 
 V. 'mcU her [u-esent po[uilatioii bliull be com])ete;it ; 
 
50 . 
 
 4. ..r»ffpo for use in Great 
 .,n.l I incline to suggest coftee, 
 
 ai.ca .t Tlu. ,deu is new to you, an<i ..umberlcss 
 
 «e„t .0 .emovethen, ; but -'-»l^---"^»*^,"";^^ 
 ,« ,he least, .n.^ China the .nost nr-i-rovcd country 
 
 in the world, in arts and manufactures. 
 1 am, dear Sir, 
 
 Your's, &c. 
 
 Charles Bosanquet. 
 
 :\ 
 
reat 
 
 rless 
 
 pre- 
 
 dada 
 
 iintry 
 
 SUPPLEMENT, 
 
 qiiet. 
 
 vJn sending- this Letter ii second 
 time to the press, I have attentively repemsed the 
 various covrimunications which have been made to 
 ine, in coiisequence of its first pubhcation ; but as 
 not'jino- arises out of any of them to invalidate my 
 state,;ients, or disprove my arj^ument^i, I have dtem- 
 ed it needless to make either additions or altera- 
 tions. 
 
 The possibility of such n result to the grower of 
 Mif-ar, as is j)rodiiced by my calculation'^, has been 
 <loubted. As an averai^e result, I am iuily satislied 
 of its correctness. Estates v.hose sui;ar - .ue tine, and 
 expences low, if such there be, will of course make 
 more tlian average returris ; but estates of a contrary 
 description will fall below tluun. 
 
 Ill the intr-rvrdof time which has occiu-red since 
 the first i)ubIication of this Letter, the distress has 
 increased, as 1 foresaw it would, to ^uch a degree 
 •* as to comnumd assent ;" and we see Parliameut 
 
 il 
 
52 
 
 <ngag( (1 in various, but I fear unavailing, measure:* 
 to adnunistcr relief. 
 
 The additional bounty on double refined sui^ar 
 is a wibe and just measure, as it removes a positive 
 bar to exportation when the demand oceurs ; but it 
 has no tendency to oTrt/e demand. This can only 
 be effected by increased consumption ; and it is a 
 subject of regret that the distilleries and brcueries, 
 which will ultimately he resorted to as a remcdt/, tvhnt 
 the disorder is at the height, are not timely re- 
 curred to, to prevent its increase. 
 
 It has lately occurred to me, that an additional 
 aro-ument to prove the inadequate return of a British 
 \N e>t India property, miglit be dra\vn from a com- 
 paribon of British with foreign \\ est India returns. 
 
 It has been shewn that, durint^ the last six years, 
 the average net return to the British planter has 
 been at the rate of £6 4s. 7d. per hogshead of 
 13 Cwt. or 100 such hogsheads .t'6.>2 18 4 
 
 The accounts of an estate in the 
 Danirsh Island of St. Croix now lie before 
 me, in which the net profit to the owner, 
 after all expences paid, is at the rate of 
 £l2 10s. per hoj^shead, or on 100 hogs- 
 heads 1250 d 
 
 which is exactly double the produce in Britain ; unci 
 in fact this estate, being the property of an English 
 gentleman, has paid l^roperty Tax in Great Britain, 
 sit a rate rather (exceeding this average per hof.^s- 
 head. 
 
 
 , I 
 
53 
 
 t) 
 
 iUl(l 
 
 tain. 
 
 >o-s. 
 
 " 
 
 t. 
 
 H 
 
 Should it be thouj^ht that these superior pro- 
 ceeds arise fronv the peculiar tiiieuess of the sugar, 
 or other favourable circumstances, I can only say, 
 that if the fact be so, contact with Britain neutralises 
 these advantages. — In 1799, St. Croix was taken by 
 the English, and the j)roduce sent to England. 
 Eighty hogsheads were sold in London, and produced 
 (without reference to expences of cultivation) 
 jf744 t)s. Gd., or about jf9 O's. 8d. per hogshead. 
 Forti/ wevf reshipped to Copenhagen, where they pro- 
 duced £754 5s. 5d., or nearly i? 1 9 P'-'r hogshead ; 
 so that the proprietor lost 50 per cent, by the con- 
 signment of his produce to his own hands : for the 
 dirt'erence of freight from St. Croix to Copenhagen, 
 or from London to Copenhagen, was probably 
 compensated by the extra insurance to Great Britain 
 in time of war, the waste and expences incurred by 
 delivery and reshipment in London. 
 
 I will add one case more, to prove depreciation. 
 An estate in a British colony, settled by an ancestor 
 of the present possessor in the reign of Charles IL 
 was let, between the years 1750 and I760, under 
 circumstances not favourable to a high rent, at 
 i.^2100 sterling. The estaie has been many years 
 in hand, and 27 acres of land have been added to 
 it ; it has been under good management, and is in 
 every respect an advantageous property. I should 
 not know how to tix a value upon it, under present 
 ^.ircumstances ; but I find that, two or three years 
 tfince, a gwutleiDau well quaUUed to jud|^e of its 
 
64, 
 
 merits, and desirous to raise its value in the eyes of 
 the proprietor, fixed on £1700 as the rent which 
 might be obtained for it; so that in fifty years this 
 estate ha^ lessened in annual value £400! — What 
 is the present rent of an English property, let in 
 the year 1755 at SeOO- guineas per annum— is it 
 £4000 or 5000 ? 
 
 f^" 
 
 j^ 
 
 
of 
 ;h 
 lis 
 at 
 in 
 it 
 
 #"