too often profuse, and more valuable than necessary for the purpose: where a moderate sum of silver would suffice, he lavishes heaps of gold. For parliamentary business, however, I agree with this author, in thinking the clear, sound understanding, senatorial experience, and steady temper of Grenville, fitter than the b.illiant fancy, philosophical expansion, and impetuous passions of Burke. Such a mind, and such habits, as Grenville's, rendered him as much fitter for being the leader of a party, a prime minister, a conductor of affairs, as the mind and habits of Burke rendered him for being a poet, an historian, a philosopher.

About this time two pamphlets appeared; the first intituled The present State of the Nation, written either by Grenville, or under his direction; the second, intituled Observations on the present State of the Nation, by Burke. Grenville's pamphlet goes over the war, the peace, the finances, trade, foreign politics, and the constitution, with a view to shew the country to be in a very bad

state, and its situation to be owing to a deviation from the plan of politics, especially of finance, adopted by the Grenville Ministry.

Mr. Grenville goes through a vast variety of detail, on our trade, revenue, colonies, and public funds. He accompanies his account with very long, minute, and intricate calculations. He endeavours to shew, that we are in a much inferior situation to France, whose state he details with equal minuteness, and equally confident assertion of exactness. America was, he attempts to prove, in so flourishing a condition, as to be able, with great ease, to supply the deficiency of Britain. To this great source of finance he subjoins several smaller, from Ireland, India, and other settlements. By an adoption only of the Grenville plans in general, and respecting America in particular, was this country to be saved.

Burke, considering the State of the Nation as in itself erroneous, calculated to diffuse

unfounded alarms, and as implying censure on the Marquis of Rockingham, answered it in what he intituled bis Observations. He shewed, that when a man of genius encounters a man of detail in the fields of literature, he can, with great ease, drive him from his own ground. The man of genius, can, without any great effort of industry, master the details which constitute the strong holds of his adversary. Burke here demonstrates the vast extent and particularity of his commercial and political knowledge. He follows Grenville over the wide ground he had taken; proves him to be wrong in his alledged facts and calculations, and consequently in his inferences. He enters into a detail of our manufactures and trade,internal, with our own colonies and settlements, and with foreign countries; describes its actual state, and the various circumstances which may affect it in future. He takes a review of our revenue, and public funds. He next proceeds to the resources, debt, and expenditure of France, and by an accurate statement of facts, and the clearest

calculations, shews Grenville's assertion respecting the superiority of our rival to be He denies an increase of re

unfounded.

venue to be practicable from Ireland. Respecting both Ireland and America, he

proves

the absurdity of expecting a revenue from a detached and distant part of the empire, merely because he supposes it able to bear Here he gives the outlines of • It is,'

taxation.

Mr. Grenville's financial character.

says he, the constant custom of this author, in all his writings, to take it for granted, that he has given you a revenue, whenever he can point out to you where you may have money, if you can contrive how to get at it; and this seems to be the master-picce of his financial ability. Mr. Grenville had proposed two hundred thousand a year to be levied from the Americans. "He is,' says he, satisfied to repeat gravely, as he has done a 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 out

weigh ten-fold the proposed benefit? or does he shew how they may be induced to submit to it quietly? or does he give any satisfaction concerning the mode of levying it? He ridicules and exposes the folly of expecting any other revenue from our settlements in India, than what results from duties on the trade from that country, and from the lease of the monopoly according to the charter. More advanced in political wisdom than when he advised a law declaratory of a right, without any practical benefit, he leaves barren generalities for expediency. To talk,' says he, of the rights of sovereignty is quite idle; different establishments supply different modes of public contribution. Our trading companies, as well as individual importers, are a fit subject of revenue by customs. Some establishments pay us by a monopoly of their consumption and their produce. This, nominally no tax, in reality comprehends all taxes. Such establishments are our colonies. To tax them, would be as erroneous in policy as rigorous in equity. Ireland supplies us by furnishing troops in war, and by