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This item is filmed et the reduction ratio checked below/ Ce document est filmd au taux de reduction indiqud ci-desscus. 10X 14X 18X 22X 26X 30X y 12X 16X 20X 24X 28X 32X The copy filmed here has been reproduced thanks to the generosity of: Library of the Public Archives of Canada L'exemplaire filmd fut reproduit grdce d la g6n6rosit6 de: La bibliothdque des Archives publiques du Canada The images appearing here are the best quality possible considering the condition and legibility of the original copy and in keeping with the filming contract specifications. Les images suivantes ont 6t6 reproduites avec le plus grand soin, compte tenu de la condition et de la nettetd de l'exemplaire film6, et en conformity avec les conditions du contrat de filmage. Original copies in printed paper covers are filmed beginning with the front cover and ending on the last page with a printed or illustrated impres- sion, or the back cover when appropriate. 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Maps, plates, charts, etc., may be filmed at different reduction ratios. Those too large to be entirely included in o^ie exposure are filmed beginning in the upper left hand corner, left to right and top to bottom, as many frames as required. The following diagrams illustrate the method: Les cartes, planches, tableaux, etc., peuvent dtre filmds i des taux de reduction diffdrents. Lorsque le document est trop grand pour dtre reproduit en un seul clichd, il est filmd d partir de Tangle supdrieur gauche, de gauche d droite, et de haut en bas, en prenant le nombre d'images ndcessaire. Les diagrammes suivants illustrent la mdthode. 1 2 3 32X 1 2 3 4 5 6 w W] I AND J ] 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 #"