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of what is called consequence, in the world, than anyone in Mr. Burke’s catalogue of aristocrats.

Having thus glanced at some of the defects of the two houses of parliament, I proceed to what is called the crown, upon which I shall be very concise.

It signifies a nominal office of a million sterling a year, the business of which consists in receiving the money. Whether the person be wise or foolish, sane or insane, a native or a foreigner, matters not. Every ministry acts upon the same idea that Mr. Burke writes, namely, that the people must be hoodwinked, and held in superstitious ignorance by some bugbear or other; and what is called the crown answers this purpose, and therefore it answers all the purposes to be expected from it. This is more than can be said of the other two branches.

The hazard to which this office is exposed in all countries, is not from anything that can happen to the man, but from what may happen to the nation⁠—the danger of its coming to its senses.

It has been customary to call the crown the executive power, and the custom is continued, though the reason has ceased.50

It was called the executive, because the person whom it signified used, formerly, to act in the character of a judge, in administering or executing the laws. The tribunals were then a part of the court. The power, therefore, which is now called the judicial, is what was called the executive and, consequently, one or other of the terms is redundant, and one of the offices useless. When we speak of the crown now, it means nothing; it signifies neither a judge nor a general: besides which it is the laws that govern, and not the man. The old terms are kept up, to give an appearance of consequence to empty forms; and the only effect they have is that of increasing expenses.

Before I proceed to the means of rendering governments more conducive to the general happiness of mankind, than they are at present, it will not be improper to take a review of the progress of taxation in England.

It is a general idea, that when taxes are once laid on, they are never taken off. However true this may have been of late, it was not always so. Either, therefore, the people of former times were more watchful over government than those of the present, or government was administered with less extravagance.

It is now seven hundred years since the Norman conquest, and the establishment of what is called the crown. Taking this portion of time in seven separate periods of one hundred years each, the amount of the annual taxes, at each period, will be as follows:

Annual taxes levied by William the Conqueror, beginning in the year 1066 Β£400,000 Annual taxes at 100 years from the conquest (1166) 200,000 Annual taxes at 200 years from the conquest (1266) 150,000 Annual taxes at 300 years from the conquest (1366) 130,000 Annual taxes at 400 years from the conquest (1466) 100,000

These statements and those which follow, are taken from Sir John Sinclair’s History of the Revenue; by which it appears, that taxes continued decreasing for four hundred years, at the expiration of which time they were reduced three-fourths, viz., from four hundred thousand pounds to one hundred thousand. The people of England of the present day, have a traditionary and historical idea of the bravery of their ancestors; but whatever their virtues or their vices might have been, they certainly were a people who would not be imposed upon, and who kept governments in awe as to taxation, if not as to principle. Though they were not able to expel the monarchical usurpation, they restricted it to a republican economy of taxes.

Let us now review the remaining three hundred years:

Annual amount of taxes at:

500 years from the conquest (1566) Β£500,000 600 years from the conquest (1666) 1,800,000 the present time (1791) 17,000,000

The difference between the first four hundred years and the last three, is so astonishing, as to warrant an opinion, that the national character of the English has changed. It would have been impossible to have dragooned the former English, into the excess of taxation that now exists; and when it is considered that the pay of the army, the navy, and of all the revenue officers, is the same now as it was about a hundred years ago, when the taxes were not above a tenth part of what they are at present, it appears impossible to account for the enormous increase and expenditure on any other ground, than extravagance, corruption, and intrigue.51

With the Revolution of 1688, and more so since the Hanover succession, came the destructive system of continental intrigues, and the rage for foreign wars and foreign dominion; systems of such secure mystery that the expenses admit of no accounts; a single line stands for millions. To what excess taxation might have extended had not the French revolution contributed to break up the system, and put an end to pretences, is impossible to say. Viewed, as that revolution ought to be, as the fortunate means of lessening the load of taxes of both countries, it is of as much importance to England as to France; and, if properly improved to all the advantages of which it is capable, and to which it leads, deserves as much celebration in one country as the other.

In pursuing this subject, I shall begin with the matter that first presents itself, that of lessening the burden of taxes; and shall then add such matter and propositions, respecting the three countries of England, France, and America, as the present prospect of things appears to justify: I mean, an alliance of the three, for the purposes that will be mentioned in their proper place.

What has happened may happen again. By the statement before shown of the progress of taxation, it is seen that taxes have been lessened to a fourth part of what they had formerly been. Though the

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