To prove this assertion, he gives an account of the Produce of the Duty upon Wine imposed in 1795, up to 5th January, 1798; and he states that there is a deficiency of above 600,000l. in the Produce of the Duties of 1795 and 1796, up to that period. Upon this point, we recommend to this Lover of Truth the following observations. In the years 1792, 1793, and 1794, prior to the commencement of the New Duties, the average Stock in the hands of the Dealers was, of French Wine about 1200 tons; of other Wine about 27,500 tons and on the 13th of December, 1797, the last time the Account of Stock was taken, the quantity of French Wine in the Dealers' hands was 527 tons; of other Wines 12,880 tons and it is a well known fact, although no accurate account can be obtained, that the Stocks in the possession of private persons are reduced in nearly the same proportion. Had the quantities on hand been kept up by regular Supplies, to the same amount at which they stood prior to the period of laying on these Duties, the produce of them would not have fallen short of the Estimate; and, as it does not appear, from all the enquiries that have been made, that the Consumption of this Article is materially, if at all diminished, it may be expected (as the Stocks of Wine both of Dealers and private persons must be replenished) that the Produce will shortly not only answer the Estimate, but supply a part of the Deficiency which has taken place.

The object, however, of thus selecting a single Article out of the several Taxes which have been imposed during the War, for the purpose of proving a general deficiency, at length appears; it was done to give colour to the assertion with which this most accurate Financier closes his Remarks," That in the Produce of the New Taxes

for

"for one year, ending 5th January, 1798, compared with "the estimated produce of the same Taxes, there is a "Deficiency of upwards of 3,000,000l."

This representation would indeed be very alarming in a Lover of Truth, if he had not accompanied his assertion with the proof; for which purpose he presents us with the following account:

Total actual produce for one year ending Jan. 5, 1798 4,697,399,

Taking this Account for the first four years, it would

From this account, there appears to be a dificiency at first sight of 973,4241. on the produce of the Taxes of the first four years of the War. This Statement, how

VOL. I.

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ever,

ever, is subject to the following Remarks:- The Duty on Scotch Spirits has fallen considerably short of what may be fairly expected to be its future produce, from the advantage which has been taken of the great inequality of the Duty on the Highland and Lowland Stills; but the defalcation which has hitherto taken place, is likely to be done away in future, by the regulations which have been suggested, and which are now under the consideration of a Committee of the House of Commons, appointed to investigate this subject. -We have already accounted for some deficiency on the article of Wine, and have given reasons why we think it will be recovered. We have farther to remark, that several of the Duties imposed in 1796 being Assessed Taxes, a full year's produce had not been received on some of them, on the 5th of January, 1798; and there are also Arrears of several of the Taxes imposed during the four years we are speaking of, still to come in, it being well known that some Arrears of Taxes in War, are frequently not received till five or six years after they become due. But if there should ultimately be any deficiency in the Receipt of these Duties, it is fully compensated by the produce of the Permanent Revenue, in which there is a Surplus more than sufficient to cover it.

But the greatest part of the Deficiency which appears in the Account to which we refer, is occasioned by a gruss fallacy in the Statement, of which the Writer must have been aware when he stated it: the remaining Sum of above 2,000,000l. out of 3,000,000l. represented as Deficit, arises from a comparison of the estimated annual produce of the Taxes imposed in 1797; with their actual produce on the 5th of January, 1798; but which Taxes nobody ever conceived to be estimated to yield a year's produce on the 5th of January, 1798. This could not have been a Mistake

on the part of the Writer himself, because he could not have looked into the Account from whence he took these Sums, without perceiving, that on the 5th of January, 1798, upon several of the articles, the annual produce of which was estimated at 3,316,000l. the Collection of the Duty had hardly commenced Upon others, half a year's Produce only has been collected; and upon none has a whole year's Receipt been yet carried to account *. Indeed, if he had looked farther, he would have found that several of these Duties, of which, in his eagerness to prove a Deficiency, he gives the Produce on the 5th of January, 1798, as a whole year's Receipt, were not mentioned in the House of Commons till the 30th of June, 1797.

If any real Deficiency should appear in the Produce of any of the Taxes imposed during the War, and there should exist no fair ground for expecting a future increase upon them, and if the surplus of the Permanent Revenue should not amply cover such Dificiency, it ought to be made good; but on such conclusions can be drawn from the Statement we have noticed. The produce of the Wine Duty has fallen off for the reasons we have given; and the Deficiency which our Writer so pathetically laments, we should not only lament too, but wish to repair, but that we console ourselves in the conviction that it is lessening every day; and we have too much real love for Truth, as well as for our Country, to present a desponding picture of our Resources, when we know that an accurate investigation of them will lead to a satisfactory and encouraging conclusion.

On the Duty on Watches, estimated at 200,000l.; on Horses, estimated at 150,000l.; and on Houses, estimated at 170,000l.; the whole sum yet collected upon all, and that in the last Quarter, is 15001.

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LIES.

LIES.

"Ar the head of the Military Coercionists of Ireland, stands a man "of rank, whose peculiar bcast it is to detail the number of "throats he has cut, with his own butcherly hand.” — Morning Herald, March 8.

All we we can do with such Paragraphs as these, is simply to notice them; leaving the fabricator to the gratitude of France, and the contempt and scorn of the Country which he thus infamously insults and belies.

"Yesterday being the day appointed for a General Fast, the Cabinet "Ministers partook of a splendid Entertainment at the "- Morning "Post, March 8.

This is so stale a joke, that we should not have thought it worth notice, had it not been for a trait of modesty which we did not expect in a Paper that has been so long notorious for its impudent falsehoods. It forbears, our Readers will see, to name the place where the Ministers dined so splendidly!

-

We know not if the Corresponding Society will be satisfied with this snivelling specimen of forbearance; and, indeed, when we consider how little a Lie costs this ingenious Print, we cannot but think that they have some reason to complain of its not speaking out as usual.

66

"Farly yesterday morning, before day-light, a fellow had the audacity to club up to the Effigy of KING CHARLES I. at "Charing-cross, and taking the Sword from the side of the Figure, placed the handle of it in the reins of the Horse, and "the point in the King's mouth. After having gratified his spleen, he descended, e: claiming, Damnation seize all Kings! "He was observed by one of the night Watermen, who apprized "the Watch, but the fellow ran off before they could come up, "being called to attend at a Public-house where the man who

Was