In defence of a bill like this, my lords, it might be expected, that at least many specious arguments should be offered.  It may be justly hoped that no man will rise up in opposition to all laws of heaven and earth, to the wisdom of all legislators, and the experience of every human being, without having formed such a train of arguments as will not easily be disconcerted, or having formed at least such a chain of sophistry as cannot be broken but with difficulty.

And yet, my lords, when I consider what has been offered by all who have hitherto appeared either in publick assemblies, or in private conversation, as advocates for this bill, I can scarcely believe, that they perceive themselves any force in their own arguments; and am inclined to conclude, that they speak only to avoid the imputation of being able to say nothing in defence of their own scheme; that their hope is not to convince by their reasons, but to overpower by their numbers; that they are themselves influenced, not by reason, but by necessity; and that they only encourage luxury, because money is to be raised for the execution of their schemes:  and they imagine, that the people will pay more cheerfully for liberty to indulge their appetites, than for any other enjoyment.

The arguments which have been offered, my lords, in vindication of this bill, or at least which I have hitherto heard, are only two, and those two so unhappily associated, that they destroy each other; whatever shall be urged to enforce the second, must in the same proportion invalidate the first; and whoever shall assert, that the first is true, must admit that the second is false.

These positions, my lords, the unlucky positions which are laid down by the defenders of this pernicious bill, are, that it will supply the necessities of the government with a very large standing revenue, on the credit of which, strengthened by the additional security of the sinking fund, a sum will be advanced sufficient to support the expenses of a foreign war; and that at the same time it will lessen the consumption of the liquors from whence this duty is to arise.

By what arts of political ratiocination these propositions are to be reconciled, I am not able to discover.  It appears evident, my lords, that large revenues can only be raised by the sale of large quantities; and that larger quantities will in reality be sold, as the price is little or nothing raised, and the venders are greatly increased.

If this will not be the effect, my lords, and if this effect is not expected, why is this bill proposed as sufficient to raise the immense sums which our present exigencies require?  Can duties be paid without consumption of the commodity on which they are laid? and is there any other use of spirituous liquors than that of drinking them?