people more than four times as many, yet your revenues are not thirty, no, nor four times as great, nor indeed as great again, as those of the United Netherlands.

"In what one article are you able to raise twice as much from your subjects as the states can do from theirs? Can you take twice as much from the rents of the lands and houses? What are the yearly rents of your whole kingdom? and how much of these will your majesty be able to take without ruining the landed interest? You have, sir, above a hundred millions of acres, and not above thirteen millions of subjects-eight acres to every subject; how inconsiderable must be the value of land, where so many acres are to provide for a single person! where a single person is the whole market for the product of so much land! And what sort of customers are your subjects to these lands? what clothes is it that they wear? what provisions do they consume? Black bread, onions, and other roots, are the usual diet of the generality of your people; their common drink the pure element; they are dressed in canvass and wooden shoes, I mean such of them as are not bare-foot, and halfnaked. How very mean must be the eight acres which will afford no better subsistence to a single person! Yet so many of your people live in this despicable manner, that four pounds will be easily believed to exceed the annual expences of every one of them at a medium. And how little of this expence will be coming to the land-owner for his rent? or, which is the same thing, for the mere product of his land? Of every thing that is consumed, the greatest part of the value is the price of labour that is bestowed upon it; and it is not a very small part of their price that is paid to your

majesty in your excises. Of the four pounds expence of every subject, it can hardly be thought that more than four and twenty shillings are paid for the mere product of the land. Then if there are eight acres to every subject, and every subject for his consumption pays no more than four and twenty shillings to the land, three shillings at a medium must be the full yearly value of every acre in your kingdom. Your lands, separated from the buildings, cannot be valued higher.

"And what then shall be thought the yearly value of the houses, or, which is the same thing, of the lodgings of your thirteen millions of subjects? What numbers of these are begging their bread throughout your kingdom? If your majesty were to walk incognito through the very streets of your capital, and would give a farthing to every beggar that asks you alms in a walk of one hour, you would have nothing left of a pistole. How miserable must be the lodgings of these wretches! even those that will not ask your charity, are huddled together, four or five families in a house. Such is the lodging in your capital. That of your other towns is yet of less value; but nothing can be more ruinous than the cottages in the villages. Six shillings for the lodging of every one of your thirteen millions of subjects, at a medium, must needs be the full yearly value of all the houses. So that at four shillings for every acre, and six shillings for the lodging of every subject, the rents of your whole kingdom will be less than twenty millions, and yet a great deal more than they were ever yet found to be, by the most exact survey that has been taken.

"The next question then is, how much of these rents your majesty will think fit to take to your own

use? Six of the twenty millions are in the hands of the clergy; and little enough for the support of three hundred thousand ecclesiastics, with all their necessary attendants; it is no more than twenty pounds a year for every one of the masters. These, sir, are your best guards; they keep your subjects loyal in the midst of all their misery. Your majesty will not think it your interest to take any thing from the church. From that which remains in the hands of your lay subjects, will you be able to take more than five millions to your own use? This is more than seven shillings in the pound; and then, after necessary reparations, together with losses by the failing of tenants, how very little will be left to the owners! These are gentlemen, who have never been bred either to trade or manufactures, they have no other way of living than by their rents; and when these shall be taken from them, they must fly to your armies, as to an hospital, for their daily bread.

"Now, sir, your majesty will give me leave to examine what are the rents of the United Netherlands, and how great a part of these their governors may take to themselves, without oppression of the owners. There are in those provinces three millions of acres, and as many millions of subjects, a subject for every acre. Why should not then the single acre there be as valuable as the eight acres in France, since it is to provide for as many mouths ? Or if great part of the provisions of the people are fetched in by their trade from the sea or foreign countries, they will end at last in the improvement of their lands. I have often heard, and am ready to believe, that thirty shillings, one with another, is less than the yearly value of every acre in those provinces.

"And how much less than this will be the yearly value of lodging, for every one of their subjects? There are no beggars in their streets, scarce a single one in a whole province. Their families in great towns are lodged in palaces, in comparison with those of Paris. Even the houses in their villages are more costly than in many of your cities. If such is the value of their three millions of acres, and of lodging for as many millions of subjects, the yearly rents of lands and houses are nine millions in those provinces.

"Then how much of this may the States take without ruining the land-owners, for the defence of their people? Their lands there, by the custom of descending in equal shares to all the children, `are distributed into so many hands, that few or no persons are subsisted by their rents; land-owners, as well as others, are chiefly subsisted by trade and manufactures; and they can therefore with as much ease part with half of their whole rents, as your majesty's subjects can a quarter. The Statesgeneral may as well take four millions and a half from their rents, as your majesty can five from those of your subjects.

"It remains now only to compare the excises of both countries. And what excises can your majesty hope to receive by the consumption of the halfstarved, and half-naked beggars in your streets? How great a part of the price of all that is eat, or drunk, or consumed by those wretched creatures! How great a part of the price of canvas cloth and wooden shoes, that are every where worn throughout the country! How great a part of the price of their water, or their black bread and onions, the general diet of your people? If your majesty were to receive the whole price of those

things, your exchequer would hardly run over. Yet so much the greatest part of your subjects live in this despicable manner, that the annual expence of every one at a medium, can be no more than I have mentioned. One would almost think they starve themselves to defraud your majesty of your It is impossible to conceive that more than an eighth part can be excised from the expences of your subjects, who live so very poorly, and then, for thirteen millions of people, your whole revenue by excises will amount to no more than six millions and a half.

revenues.

"And how much less than this sum will the States be able to levy by the same tax upon their subjects? There are no beggars in that country. The people of their great towns live at a vastly greater charge than yours. And even those in their villages are better fed and clothed, than the people of your towns. At a medium, every one of their subjects live at twice the cost of those of France. Trade and manufactures are the things that furnish them with money for this expence. Therefore if thrice as much shall be excised from the expence of the Hollanders, yet still they will have more left than the subjects of your majesty, though you should take nothing at all from them. I must believe therefore that it will be as easy to levy thrice as much by excises upon the Dutch subject as the French, thirty shillings upon the former, as easily as ten upon the latter, and consequently four millions and a half of pounds upon their three millions of subjects; so that in the whole, by rents and excises, they will be able to raise nine millions within the year. If of this sum, for the maintenance of their clergy, which are not so numerous as in France, the charge of their civil