Does the author then seriously mean to propose in Parliament a land-tax, or any tax for 100,000_l._ a year upon Ireland?  If he does, and if fatally, by his temerity and our weakness, he should succeed; then I say he will throw the whole empire from one end of it to the other into mortal convulsions.  What is it that can satisfy the furious and perturbed mind of this man? is it not enough for him that such projects have alienated our colonies from the mother-country, and not to propose violently to tear our sister kingdom also from our side, and to convince every dependent part of the empire, that, when a little money is to be raised, we have no sort of regard to their ancient customs, their opinions, their circumstances, or their affections?  He has however a douceur for Ireland in his pocket; benefits in trade, by opening the woollen manufacture to that nation.  A very right idea in my opinion; but not more strong in reason, than likely to be opposed by the most powerful and most violent of all local prejudices and popular passions.  First, a fire is already kindled by his schemes of taxation in America; he then proposes one which will set all Ireland in a blaze; and his way of quenching both is by a plan which may kindle perhaps ten times a greater flame in Britain.

Will the author pledge himself, previously to his proposal of such a tax, to carry this enlargement of the Irish trade?  If he does not, then the tax will be certain; the benefit will be less than problematical.  In this view, his compensation to Ireland vanishes into smoke; the tax, to their prejudices, will appear stark naked in the light of an act of arbitrary power and oppression.  But, if he should propose the benefit and tax together, then the people of Ireland, a very high and spirited people, would think it the worst bargain in the world.  They would look upon the one as wholly vitiated and poisoned by the other; and, if they could not be separated, would infallibly resist them both together.  Here would be taxes, indeed, amounting to a handsome sum; 100,000_l._ very effectually voted, and passed through the best and most authentic forms; but how to be collected?—­This is his perpetual manner.  One of his projects depends for success upon another project, and this upon a third, all of them equally visionary.  His finance is like the Indian philosophy; his earth is poised on the horns of a bull, his bull stands upon an elephant, his elephant is supported by a tortoise; and so on forever.

As to his American 200,000_l._ a year, he is satisfied to repeat gravely, as he has done an hundred times before, that the Americans are able to pay it.  Well, and what then? does he lay open any part of his plan how they may be compelled to pay it, without plunging ourselves into calamities that outweigh tenfold the proposed benefit? or does he show how they may be induced to submit to it quietly? or does he give any satisfaction concerning the mode of levying it; in