As to the additional duty on wine, I think any person may deliver his opinion upon it, until it shall have passed into a law; and till then, I declare mine to be positively against it.

First, Because there is no nation yet known, in either hemisphere, where the people of all conditions are more in want of some cordial to keep up their spirits, than in this of ours.  I am not in jest; and if the fact will not be allowed me, I shall not argue it.

Secondly, It is too well and generally known, that this tax of forty shillings additional on every tun of wine, (which will be double, at least, to the home consumer) will increase equally every new session of Parliament, until, perhaps, it comes to twelve pounds.

Thirdly, Because, as the merchants inform me, and as I have known many the like instances in England, this additional tax will more probably lessen this branch of the revenue, than increase it.  And therefore Sir John Stanley, a commissioner of the customs in England, used to say, that the House of Commons were generally mistaken in matters of trade, by an erroneous opinion that two and two make four.  Thus, if you should lay an additional duty of one penny a pound on raisins or sugar, the revenue, instead of rising, would certainly sink; and the consequence would only be, to lessen the number of plum-puddings, and ruin the confectioner.

Fourthly, I am likewise assured by merchants, that upon this additional forty shillings, the French will at least equally raise their duties upon all commodities we export thither.

Fifthly, If an original extract of the exports and imports be true, we have been gainers, upon the balance, by our trade with France, for several years past; and, although our gain amounts to no great sum, we ought to be satisfied, since we are no losers, with the only consolation we are capable of receiving.

Lastly, The worst consequence is behind.  If we raise the duty on wine to a considerable height, we lose the only hold we have of keeping among us the few gentlemen of any tolerable estates.  I am confident there is hardly a gentleman of eight hundred pounds a year and upwards, in this kingdom, who would balance half an hour to consider whether he should live here or in England, if a family could be as cheaply maintained in the one as the other.  As to eatables, they are as cheap in many fine counties of England, as in some very indifferent ones here; or, if there be any difference, that vein of thrift and prudence in economy, which passes there without reproach, (and chiefly in London itself,) would amply make up the difference.  But the article of French wine is hardly tolerable, in any degree of plenty, to a middling fortune; and this is it, which, by growing habitual, wholly turns the scale with those few landed men, disengaged from employments, who content themselves to live hospitably with plenty of good wine in their own country, rather than in penury and obscurity in another, with bad, or with none at all.