and sent him at the charge of the public, and the embroidered garment; but I cannot find whether this last were paid for by the senate or the general:  however, we will take the more favourable opinion, and in all the rest, admit the whole expense, as if it were ready money in the general’s pocket.  Now according to these computations on both sides, we will draw up two fair accounts, the one of Roman gratitude, and the other of British ingratitude, and set them together in balance.

A BILL OF ROMAN GRATITUDE.

l. s. d. 
Imprimis for frankincense and earthen pots
to burn it in 4 10 0
A bull for sacrifice 8 0 0
An embroidered garment 50 0 0
A crown of laurel 0 0 2
A statue 100 0 0
A trophy 80 0 0
A thousand copper medals value half pence
a piece 2 1 8
A triumphal arch 500 0 0
A triumphal car, valued as a modern coach 100 0 0
Casual charges at the triumph 150 0 0
          
                                  -------------
                                Sum total 994 11 10

A BILL OF BRITISH INGRATITUDE.

l. s. d. 
Imprimis Woodstock 40,000 0 0
Blenheim 200,000 0 0
Post-office grant 100,000 0 0
Mildenheim 30,000 0 0
Pictures, jewels, &c. 60,000 0 0
Pall-Mall grant, &c. 10,000 0 0
Employments 100,000 0 0
-----------------
Sum total[7] 540,000 0 0

This is an account of the visible profits on both sides; and if the Roman general had any private perquisites, they may be easily discounted, and by more probable computations, and differ yet more upon the balance; if we consider, that all the gold and silver for safeguards and contributions, also all valuable prizes taken in the war were openly exposed in the triumph, and then lodged in the Capitol for the public service.

So that upon the whole, we are not yet quite so bad at worst, as the Romans were at best.  And I doubt, those who raise this hideous cry of ingratitude, may be mightily mistaken in the consequence they propose from such complaints.  I remember a saying of Seneca, Multos ingratos invenimus, plures facimus; “We find many ungrateful persons in the world, but we make more,” by setting too high a rate upon our pretensions, and under-valuing the rewards we receive.  When unreasonable bills are brought in, they ought to be taxed, or cut off in the middle.  Where there have been long accounts between