As we have been hitherto comparing the Value of the Exports to the twelve malcontent Provinces of North-America, with the Value of the Exports to Holland and Germany; let us in the next Place consider also the Nature of the North-American Imports, if compared with those of other Countries.

Now all Imports may be divided into two Classes, viz. Raw Materials for the Employment of our own People, and taxable Objects for the Purposes of raising a Revenue.

In regard to the first of these,—if we should cast our Eyes on the Imports from [10] Russia only, will any one be so hardy as to maintain, that the Imports from North-America are at all on a Par with them, in any Respect whatever? Timber, for Example, Iron, Hemp, Flax and Flax-Seed, Linen-Yarn, Skins and Furrs, Ashes, Tallow, Hair, Bristles, &c. &c.;—Can it be pretended, with any Appearance of Truth, that the Imports of these Articles (taking one with another) from North-America, will bear any Comparison with those from Russia? And yet, to the Shame and Disgrace of an enlightened commercial State, several of these raw Materials are taxed, if imported from Russia, in order to create a Monopoly to North-America: And others, when imported from America, are not only allowed to be entered Duty-free, which is just enough; but also have enjoyed for many Years the Benefit of large and munificent Bounties given by the Parliament of Great-Britain.—Given? To whom? To our non-represented Colonies: For it seems they will condescend to receive Bounties from us, tho’ not represented, notwithstanding they make this very Circumstance a Plea or Pretence against bearing any Share in our Burdens. However, all this is not sufficient to create that Monopoly in their Favour, which they, and their Adherents have long had in Contemplation. For the Imports of Raw-Materials from Russia, which are every Day encreasing, exceed those from North-America in Goodness, in Quantity, in Value, and in every Respect, to a very great Degree.

But I forget: “Pitch and Tar, and Indigo are also Raw-Materials of very great Consequence: And they are imported from North-America, but not from Russia.” True: Pitch and Tar, if imported from Russia, would have paid an high Duty; but when brought from America, they receive a very large Bounty. And as to Indigo, had it not been for the many Hundred Thousands of Pounds Sterling, which Great-Britain has granted in Bounties and Premiums to promote the Culture of this Article in the Carolinas and Virginia, [a tenth Part of which Sum would have served for the Cultivation of a better Sort on the Coast of Africa] I say, had it not been for this continual Fostering, and expensive Nursing, probably not an Ounce of it would have been raised in North-America. And even as it is, the Indigo of Carolina, &c. is, generally speaking, of a Quality much inferior to that, which comes from other Countries. So much therefore as to Raw-Materials,—and let this suffice in respect to the grateful Returns of our Colonies towards us, for making so many impolitic restraining Laws against ourselves, and for granting them so many Monopolies, and such extensive Bounties.

The next Head of Enquiry is, what taxable Objects do we receive from North-America, if compared with the Taxables of other Countries? Mr. Burke asserts Page 97, 2d Edit. “That if America gives us taxable Objects, on which we lay our Duties here, and gives us at the same Time, a Surplus by a foreign Sale of her Commodities to pay the Duties on these Objects which we tax at Home, she has performed her Part to the British Revenue.”

Well then, according to this Doctrine, we are first to suppose, that North-America supplies us with great Quantities of taxable Objects;—and secondly that by so doing, she hath performed her Part to the British Revenue; and therefore ought not to be obliged to contribute any further. Now I am so unhappy as to differ from the patriotic Orator in both these respects; that is, I first deny his Premises;—and then 2dly, granting even his Premises, I cannot admit of his Conclusion. First, then I do maintain, that North-America doth not supply Great-Britain with great Quantities of taxable Objects: For perhaps hardly any civilized Country in the World, of equal Extent, and under the same Parallels of Latitude, is so barren in that Respect, as North-America.—At present, I can recollect but two taxable Objects among all her Stores, viz. Rice and Tobacco. In respect to Rice, I do allow that it hath been customary to tax it; but as it is a Raw-Material, and an Article of Food, it ought never to have been taxed. And the Legislature hath done wisely at present in repealing that Tax, which heretofore was laid on the home Consumption of it. The Fact is, that when Corn is dear, Rice becomes a good Succedaneum; but when the former is cheap, the latter will not be used in any Quantities here in England: For English Stomachs will never prefer Rice to Wheat. In respect to that Rice, which is carried to the rest of Europe, it ought to be remembered, that it pays no Duty at all, if exported South of Cape Finisterre. And as to the Duty which is retained on the Re-exportation of Rice to the Northward of Cape Finistere, it is so very trifling and inconsiderable, that it doth not deserve to be mentioned in a general and national View.

In regard to Tobacco; I admit it to be a very proper Object of Taxation. But here again, that which is re-exported pays but little Duty, if any at all. And with respect to that which is used and consumed at Home, when the many Frauds attending it, together with the Expence of collecting are taken into the Account, the clear Balance will not be in any Degree, so great as is vulgarly imagined.But granting, that this Branch of the Revenue is considerable, nay that it is very considerable; yet there are a few unlucky Questions to be asked on this Head, which it will puzzle Mr. Burke and all his Adherents to answer in such a Manner, as would do any Credit, or Service to their Cause. For Example; has the English Legislature done any Thing towards favouring this American Tobacco-Trade, and raising it up to its present Height? Yes, it has; England has granted a Monopoly to the Americans against herself, by severely prohibiting, in several Acts of Parliament, the Cultivation of Tobacco in England: So that at the worst, we have one Remedy still in reserve, viz. the taking off this Prohibition, should the Americans be so wrathfully-minded as to resolve never to sell us any more Tobacco. On this Ground therefore I still proceed; and as the Friends of Mr. Burke (if not he himself) are so very forward in exclaiming against the Restraints and Hardships, under which they pretend, that America has so long groaned;—I ask, why are they so totally silent concerning the many Restraints and Discouragements, which England also hath long and patiently suffered in order to enrich America? And where is the Candor, or Impartiality of such a Conduct? Again,—if we have granted the Americans this Monopoly, in order to encrease their Trade, and so cause their Provinces to flourish; what Effects hath it produced, in regard to the Sum Total of our own Revenue? And what is the Amount of the whole Duty on Tobacco? Is it equal to the Duties paid on the simple Article of Tea,—or of Wines and Brandies;—or in short of mere Fruit for our Mince-Pies, and Plumb-Puddings, for our Tables and Deserts? No, by no Means, it is not equal to any one of these general Articles: For the Duty paid on the Importation of Fruit alone greatly surpasses it. And yet we have granted no Monopolies, no Premiums, and no Bounties either to China, or to France, to Spain, Portugal, Italy, &c. &c. nor are these Countries, to which we have so vast a Trade, and from which we draw so great a Revenue, English Colonies.

But nevertheless, I will now suppose, contrary to all Proof and Matters of Fact, that the Revenue of the taxable Objects imported from North-America, was the greatest of all others;—what Inference is to be drawn from this Concession? And doth it at all follow from such Premises, that the North-Americans must, or ought to enjoy all the Privileges of Englishmen, without contributing any Thing towards the general Support, merely because we carry on an advantageous Trade with them, or have raised a Tax on their Commodities? Surely no: For by the same Rule, we must unite and incorporate with, we must protect and defend, the Chinese, the French, the Spaniards, Portuguese, Italians, &c. &c. for the same Reasons, and on the same Account. A Proposition this, which is too big with Nonsense and Absurdity, to be seriously maintained.

I will therefore dismiss the present Remark, with putting my Reader again in Mind, that let the Trade to North-America be what it may, of little Importance, or otherwise; it is a mere begging the Question, and a most disingenuous Artifice to insinuate (as all the Advocates for America now do) that this Trade will be lost, if a Separation from the Colonies should ensue. On the contrary, it is much more probable, that, when all Parties shall be left at full Liberty to do as they please, our North-American Trade will rather be encreased, than diminished by such a Measure. Because it is Freedom, and not Confinement, or Monopoly, which encreases Trade. And sure I am that, on this Subject, History and past Experience, as well as Reason and Argument, are clearly on my Side.