the matter is very different.  It is all his own; the public is loaded (for anything we can see to the contrary) entirely gratis.  The chief articles of the increase are on the navy,[73] and on the army and ordnance extraordinaries; the navy being estimated in his “State of the Nation” 50,000_l._ a year more, and the army and ordnance extraordinaries 40,000_l._ more, than he had thought proper to allow for them in that estimate in his “Considerations,” which he makes the foundation of his present project.  He has given no sort of reason, stated no sort of necessity, for this additional allowance, either in the one article or the other.  What is still stronger, he admits that his allowance for the army and ordnance extras is too great, and expressly refers you to the “Considerations";[74] where, far from giving 75,000_l._ a year to that service, as the “State of the Nation” has done, the author apprehends his own scanty provision of 35,000_l._ to be by far too considerable, and thinks it may well admit of further reductions.[75] Thus, according to his own principles, this great economist falls into a vicious prodigality; and is as far in his estimate from a consistency with his own principles as with the real nature of the services.

Still, however, his present establishment differs from its archetype of 1764, by being, though raised in particular parts, upon the whole, about 141,000_l._ smaller.  It is improved, he tells us, by the experience of the two last years.  One would have concluded that the peace establishment of these two years had been less than that of 1764, in order to suggest to the author his improvements, which enabled him to reduce it.  But how does that turn out?

Peace establishment[76] 1767 and 1768, medium L3,919,375
Ditto, estimate in the “Considerations,” for 1764 3,609,700
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Difference L309,675

A vast increase instead of diminution.  The experience then of the two last years ought naturally to have given the idea of a heavier establishment; but this writer is able to diminish by increasing, and to draw the effects of subtraction from the operations of addition.  By means of these new powers, he may certainly do whatever he pleases.  He is indeed moderate enough in the use of them, and condescends to settle his establishments at 3,468,161_l._ a year.

However, he has not yet done with it; he has further ideas of saving, and new resources of revenue.  These additional savings are principally two:  1st, It is to be hoped,[77] says he, that the sum of 250,000_l._ (which in the estimate he allows for the deficiency of land and malt) will be less by 37,924_l._[78]

2nd, That the sum of 20,000_l._ allowed for the Foundling Hospital, and 1800_l._ for American Surveys, will soon cease to be necessary, as the services will be completed.

What follows, with regard to the resources,[79] is very well worthy the reader’s attention.  “Of this estimate,” says he, “upwards of 300,000_l._ will be for the plantation service; and that sum, I hope, the people of Ireland and the colonies might be induced to take off Great Britain, and defray between them, in the proportion of 200,000_l._ by the colonies, and 100,000_l._ by Ireland.”