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lighten than to aggravate the burden of those unfortunate
countries； and to endeavour to draw a revenue from them； not by
imposing new taxes； but by preventing the embezzlement and
misapplication of the greater part of those which they already
pay。
If it should be found impracticable for Great Britain to
draw any considerable augmentation of revenue from any of the
resources above mentioned； the only resource which can remain to
her is a diminution of her expense。 In the mode of collecting and
in that of expending the public revenue； though in both there may
be still room for improvement； Great Britain seems to be at least
as economical as any of her neighbours。 The military
establishment which she maintains for her own defence in time of
peace is more moderate than that of any European state which can
pretend to rival her either in wealth or in power。 None of those
articles； therefore； seem to admit of any considerable reduction
of expense。 The expense of the peace establishment of the
colonies was； before the commencement of the present
disturbances； very considerable； and is an expense which may； and
if no revenue can be drawn from them ought certainly to be saved
altogether。 This constant expense in time of peace； though very
great； is insignificant in comparison with what the defence of
the colonies has cost us in time of war。 The last war； which was
undertaken altogether on account of the colonies； cost Great
Britain； it has already been observed； upwards of ninety
millions。 The Spanish war of 1739 was principally undertaken on
their account； in which； and in the French war that was the
consequence of it； Great Britain spent upwards of forty millions；
a great part of which ought justly to be charged to the colonies。
In those two wars the colonies cost Great Britain much more than
double the sum which the national debt amounted to before the
commencement of the first of them。 Had it not been for those wars
that debt might； and probably would by this time； have been
completely paid； and had it not been for the colonies； the former
of those wars might not； and the latter certainly would not have
been undertaken。 It was because the colonies were supposed to be
provinces of the British empire that this expense was laid out
upon them。 But countries which contribute neither revenue nor
military force towards the support of the empire cannot be
considered as provinces。 They may perhaps be considered as
appendages； as a sort of splendid and showy equipage of the
empire。 But if the empire can no longer support the expense of
keeping up this equipage； it ought certainly to lay it down； and
if it cannot raise its revenue in proportion to its expense； it
ought； at least； to accommodate its expense to its revenue。 If
the colonies； notwithstanding their refusal to submit to British
taxes； are still to be considered as provinces of the British
empire； their defence in some future war may cost Great Britain
as great an expense as it ever has done in any former war。 The
rulers of Great Britain have； for more than a century past；
amused the people with the imagination that they possessed a
great empire on the west side of the Atlantic。 This empire；
however； has hitherto existed in imagination only。 It has
hitherto been； not an empire； but the project of an empire； not a
gold mine； but the project of a gold mine； a project which has
cost； which continues to cost； and which； if pursued in the same
way as it has been hitherto； is likely to cost； immense expense；
without being likely to bring any profit； for the effects of the
monopoly of the colony trade； it has been shown； are； to the
great body of the people； mere loss instead of profit。 It is
surely now time that our rulers should either realize this golden
dream； in which they have been indulging themselves； perhaps； as
well as the people； or that they should awake from it themselves；
and endeavour to awaken the people。 If the project cannot be
completed； it ought to be given up。 If any of the provinces of
the British empire cannot be made to contribute towards the
support of the whole empire； it is surely time that Great Britain
should free herself from the expense of defending those provinces
in time of war； and of supporting any part of their civil or
military establishments in time of peace； and endeavour to
accommodate her future views and designs to the real mediocrity
of her circumstances。 APPENDIX
Appendix
The two following accounts are subjoined in order to illustrate
and confirm what is said in the fifth chapter of the fourth book；
concerning the tonnage bounty to the white…herring fishery。 The
reader； I believe； may depend upon the accuracy of both accounts。
An account of Busses fitted out in Scotland for Eleven Years；
with the Number of Empty Barrels carried out； and the Number of
Barrels of Herrings caught； also the Bounty at a Medium on each
Barrel of Seasteeks； and on each Barrel when fully packed。
Empty Barrels
Number of Barrels of Herrings Bounty
paid on Years Busses carried out caught
the Busses
L s。
d。 1771 29 5948 2832 2085
0 0
1772 168 41316 22237 11055 7
6
1773 190 42333 42055 12510 8
6
1774 248 59303 56365 16952 2
6
1775 275 69144 52879 19315 15
0
1776 294 76329 51863 21290 7
6
1777 240 62679 43313 17592 2
6
1778 220 56390 40958 16316 2
6
1779 206 55194 29367 15287 0
0
1780 181 48315 19885 13445 12
6
1781 135 33992 16593 9613 12
6
…
Total 2186 550943 378347 155463 11
0
Seasteeks 378；347 Bounty at a medium for
each
barrel of seasteeks
L0 8 2
1/4
But a barrel of seasteeks
being
only reckoned two…thirds of
a
barrel fully packed；
one…third is
deducted； which brings the
bounty
to L0 12 3
3/4 1/3 deducted 126；115 2/3
…
Barrels fully packed 252；231 1/3
And if the herrings are exported； there is； besides； a premium of