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upon hell-fire. Patriots, who ought to be remembered with honour by their posterity, have been introdu ced as speakers in a state of torments. There is something dreadful even in repeating these execrable pieces, which no man, who really believes in another life, can peruse without fear and trembling. It is astonishing to see readers who call themselves Christians, applauding such diabolical mirth, and seeming to rejoice in the doom which is pronounced against their enemies, by such abandoned scribblers. A wit of this kind, may with great truth be compared to the fool in the Proverbs, who plays with arrows, fire-brands and death, and says, am I not in sport?'

I must, in justice to the more sober and considerate of that party, confess that many of them were highly scandalized at that personal slander and reflection which was flung out so freely by the libellers of the last reign, as well as by those profane liberties which have been since continued. And, as for those who are either the authors or admirers of such compositions, I would have them consider with themselves, whether the name of a good churchman can atone for the want of that charity, which is the most essential part of Christianity. They would likewise do well to reflect, how, by these methods, the poison has run freely into the minds of the weak and ignorant; heightened their rage against many of their fellow-subjects; and almost divested them of the common sentiments of humanity.

In the former part of this paper, I have hinted that the design of it is to oppose the principles of those who are enemies to the present government, and the main body of that party who espouse those principles. But even in such general attacks there are certain measures to be kept, which may have a ten

dency rather to gain, than to irritate those who differ with you in their sentiments. The Examiner would

not allow such as were of a contrary opinion to him, to be either Christians or fellow-subjects. With him they were all atheists, deists, or apostates, and a separate commonwealth among themselves, that ought either to be extirpated, or, when he was in a better humour, only to be banished out of their native country. They were often put in mind of some approaching execution, and therefore all of them advised to prepare themselves for it, as men who had then nothing to take care of, but how to die decently. In short, the Examiner seemed to make no distinction between conquest and destruction.

The conduct of this work has hitherto been regulated by different views, and shall continue to be so; unless the party it has to deal with draw upon themselves another kind of treatment: for, if they shall persist in pointing their batteries against particular persons, there are no laws of war that forbid the making of reprisals. In the mean time, this undertaking shall be managed with that generous spirit which was so remarkable among the Romans, who did not subdue a country in order to put the inhabitants to fire and sword, but to incorporate them into their own community, and make them happy in the same government with themselves.

No. 20. MONDAY, FEBRUARY 27.

Privatus illis census erat brevis

Commune magnum

HOR.

It is very unlucky for those who make it their busi

ness to raise popular murmurs and discontents against his majesty's government, that they find so very few and so very improper occasions for them. To show how hard they are set in this particular, there are several, who, for want of other materials, are forced to represent the bill which has passed this session, for laying an additional tax of two shillings in the pound upon land, as a kind of grievance upon the subject. If this be a matter of complaint, it ought, in justice, to fall upon those who have made it necessary. Had there been no rebellion, there would have been no increase of the land-tax; so that, in proportion as a man declares his aversion to the one, he ought to testify his abhorrence of the other. But it is very remarkable that those, who would persuade the people that they are aggrieved by this additional burden, are the very persons who endeavour, in their ordinary conversation, to extenuate the heinousness of the rebellion, and who express the greatest tenderness for the persons of the rebels. They show a particular indulgence for that unnatural insurrection which has drawn this load upon us, and are angry at the means which were necessary for suppressing it. There needs no clearer proof of the spirit and intention with which they act: I shall, therefore, advișe my fellow freeholders to consider the character of

tax.

any person, who would possess them with the notion of a hardship that is put upon the country by this If he be one of known affection to the present establishment, they may imagine there is some reason for complaint. But, if on the contrary, he be one who has shown himself indifferent as to the success of the present rebellion, or is suspected as a private abettor of it, they may take it for granted, his complaint against the land-tax is, either the rage of a disappointed man, or the artifice of one who would alienate their affections from the present go

vernment.

The expense which will arise to the nation from this rebellion is already computed at near a million. And it is a melancholy consideration for the freeholders of Great Britain, that the treason of their fellow subjects should bring upon them as great a charge as the war with France. At the same time every reasonable man among them will pay a tax, with at least as great cheerfulness for stifling a civil war in its birth, as for carrying on a war in a foreign country. Had not our first supplies been effectual for crushing of our domestic enemies, we should immediately have beheld the whole kingdom a scene of slaughter and desolation: whereas, if we had failed in our first attempts upon a distant nation, we might have repaired the losses of one campaign by the advantages of another, and after several victories gained over us, might still have kept the enemy from our gates.

As it was thus absolutely necessary to raise a sum that might enable the government to put a speedy stop to the rebellion, so could there be no method thought of for raising such a sum more proper, than

this of laying an additional tax of two shillings in the pound upon land.

In the first place: This tax has already been so often tried, that we know the exact produce of it, which, in any new project, is always very doubtful and uncertain. As we are thus acquainted with the produce of this tax; we find it is adequate to the services for which it is designed, and that the additional tax is proportioned to the supernumerary expense, which falls upon the kingdom this year by the unnatural rebellion, as it has been above stated.

In the next place: No other tax could have been thought of, upon which so much money would have been immediately advanced as was necessary in so critical a juncture, for pushing our successes against the rebels, and preventing the attempts of their friends and confederates, both at home and abroad. Nobody cares to make loans upon a new and untried project; whereas, men never fail to bring in their money upon a land-tax, when the premium, or interest allowed them, is suited to the hazard they run by such loans to the government. And here one cannot but bewail the misfortune of our country, when we consider, that the House of Commons had, last year, reduced this interest to four per cent. by which means there was a considerable saving to the nation; but that this year they have been forced to give six per cent. as well knowing the fatal consequences that might have ensued, had there not been an interest allowed, which would certainly encourage the lender to venture, in such a time of danger, what was indispensably necessary for the exigencies of the public.

Besides, this is a method for raising a sum of money, that with the ordinary taxes, will, in all probability, defray the whole expense of the year; so that

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