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employed in clearing each his hundred acres, would hardly brighten a spot big enough to be visible from the moon, unless with Herschel's telescope; so vast are the regions still in wood.

It is, however, some comfort to reflect, that, upon the whole, the quantity of industry and prudence among mankind exceeds the quantity of idleness and folly. Hence the increase of good buildings, farms cultivated, and populous cities filled with wealth, all over Europe, which a few ages since were only to be found on the coast of the Mediterranean; and this notwithstanding the mad wars continually raging, by which are often destroyed in one year the works of many years' peace: so that we may hope the luxury of a few merchants on the coast will not be the ruin of America.

One reflection more, and I will end this long rambling letter. Almost all the parts of our bodies require some expense. The feet demand shoes; the legs stockings; the rest of the body clothing; and the belly a good deal of victuals. Our eyes, though exceedingly useful, ask, when reasonable, only the cheap assistance of spectacles, which could not much impair our finances. But the eyes of other people are the eyes that ruin us. If all but myself were blind, I should want neither fine clothes, fine houses, nor fine furniture.

ON SMUGGLING, AND ITS VARIOUS SPE

CIES.

To the Editor of the London Chronicle.

SIR, Nov. 24, 1767. THERE are many people that would be thought, and even think themselves, honest men, who fail nevertheless in particular points of honesty; deviating from that character sometimes by the prevalence of mode or custom, and sometimes through mere inattention; so that their honesty is partial only, and not general or universal. Thus one, who would scorn to over-reach you in a bargaip, shall make no scruple of tricking you a little now and then at cards; another, that plays with the utmost fairness, shall, with great freedom, cheat you in the sale of a horse. But there is no kind of dishonesty, into which otherwise good people more easily and frequently fall, than that of defrauding government of its revenues by smuggling, when they have an opportunity, or encouraging smugglers by buying their goods.

I fell into these reflections the other day, on hearing two gentlemen of reputation discoursing about a small estate, which one of them was inclined to sell, and the other to buy; when the seller, in recommending the place, remarked, that its situation was very advantageous on this account; that, being on the sea-coast in a smuggling country, one had frequent opportunities of buying many of the expensive articles used in a family (such as tea, coffee, chocolate, brandy, wines, cambrics, Brussels laces, French silks, and all kinds of India goods,)

20, 30, and in some articles 50 per cent. cheaper than they could be had in the more interior parts, of traders that paid duty. The other honest gentleman allowed this to be an advantage, but insisted that the seller, in the advanced price he demanded on that account, rated the advantage much above its value and neither of them seemed to think dealing with smugglers a practice that an honest man (provided he got his goods cheap) had the least reason to be ashamed of.

At a time when the load of our public debt, and the heavy expense of maintaining our fleets and armies to be ready for our defence on occasion, makes it necessary, not only to continue old taxes, but often to look out for new ones, perhaps it may not be unuseful to state this matter in a light that few seem to have considered it in.

The people of Great Britain, under the happy constitution of this country, have a privilege few other countries enjoy; that of choosing the third branch of the legislature, which branch has alone the power of regulating their taxes. Now whenever the government finds it necessary for the common benefit, advantage, and safety of the nation, for the security of our liberties, property, religion, and every thing that is dear to us, that certain sums shall be yearly raised by taxes, duties, &c. and paid into the public treasury, thence to be dispensed by government for those purposes; ought not every honest man freely and willingly to pay his just proportion of this necessary expense? Can he possibly preserve a right to that character, if, by any fraud, stratagem, or contrivance, he avoids that payment in whole or in part?

What should we think of a companion, who, having supped with his friends at a tavern, and partaken equally of the joys of the evening with the rest of us, would nevertheless contrive by some artifice to shift his share of the reckoning upon others, in order to go off scot-free? If a man who practised this would, when detected, be deemed and called a scoundrel, what ought he to be called, who can enjoy all the inestimable benefits of public society, and yet by smuggling, or dealing with smugglers, contrive to evade paying his just share of the expense, as settled by his own representatives in parliament; and wrongfully throw it upon his honester, and perhaps much poorer neighbours? He will perhaps be ready to tell me, that he does not wrong his neighbours; he scorns the imputation; he only cheats the king a little, who is very able to bear it. This however is a mistake. The public treasure is the treasure of the nation, to be applied to national purposes. And when a duty is laid for a particular public and necessary purpose, if, through smuggling, that duty falls short of raising the sum required, and other duties must therefore be laid to make up the deficiency, all the additional sum laid by the new duties, and paid by other people, though it should amount to no more than a halfpenny or a farthing per head, is so much actually picked out of the pockets of those other people by the smugglers, and their abettors and encouragers. Are they then any better or other than pick pockets? and what mean, low, rascally pick pockets must those be, that can pick pockets for halfpence and for farthings!

I would not, however, be supposed to allow, in what I have just said, that cheating the king is a

less offence against honesty than cheating the public. The king and the public in this case are different names for the same thing; but if we consider the king distinctly, it will not lessen the crime: it is no justification of a robbery, that the person robbed was rich and able to bear it. The king has as much right to justice as the meanest of his subjects; and as he is truly the common father of his people, those that rob him fall under the Scripture wo, pronounced against the son that robbeth his father, and saith it is no sin.

Mean as this practice is, do we not daily see people of character and fortune engaged in it for trifling advantages to themselves? Is any lady ashamed to request of a gentleman of her acquaintance, that when he returns from abroad, he would smuggle her home a piece of silk or lace from France or Flanders? Is any gentleman ashamed to undertake and execute the commission?—Not in the least. They will talk of it freely, even before others whose pockets they are thus contriving to pick by this piece of knavery.

Among other branches of the revenue, that of the post-office is, by a late law, appropriated to the discharge of our public debt, to defray the expenses of the state. None but members of parliament, and a few public officers, have now a right to avoid by a frank the payment of postage. When any letter not written by them, or on their business, is franked by any of them, it is a hurt to the revenue, an injury which they must now take the pains to conceal by writing the whole superscription themselves. And yet such is our insensibility to justice in this particular, that nothing is more common than to see,

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