enerally believed, and believed upon the strongest
reasons; for it is the only effect which it can possibly produce; and
to this end it is calculated with all the skill of men long versed in
the laudable art of contriving taxes and of raising money.

I have already shown to your lordships, that seven millions of gallons
of spirits are annually distilled in this kingdom; this consumption,
at the small duty of sixpence a gallon, now to be imposed, will
produce a yearly revenue of L175,000. and the tax upon licenses may be
rated at a very large sum; so that there is a fund sufficient, I hope,
for the expenses which a land war is to bring upon us.

But we are not to forget, my lords, that this is only the produce of
the first year, and that the tax is likely to afford every year a
larger revenue. As the consumption of those liquors, under its late
discouragements, has advanced a million of gallons every year, it may
be reasonably imagined, that by the countenance of the legislature,
and the protection of authority, it will increase in a double
proportion; and that in ten years more, twenty millions will be
distilled every year for the destruction of the people.

Thus far, my lords, the scheme of the ministry appears prosperous; but
all prosperity, at least all the prosperity of dishonesty, must in
time have an end. The practice of drinking cannot be for ever
continued, because it will hurry the present generation to the grave,
and prevent the production of another; the revenue must cease with the
consumption, and the consumption must be at an end when the consumers
are destroyed.

But this, my lords, cannot speedily happen, nor have our ministers any
dread of miseries which are only to fall in distant times upon another
generation. It is sufficient for them, if their expedient can supply
those exigencies which their counsels have brought upon the publick;
if they pay their court to the crown with success, at whatever
disadvantage to the people, and continue in power till they have
enlarged their fortunes, and then without punishment retire to enjoy
them.

But I hope, my lords, that we shall act upon very different
principles; that we shall examine the most distant consequences of our
resolutions, and consider ourselves, not as the agents of the crown to
levy taxes, but as the guardians of the people to promote the publick
happiness; that we shall always remember that happiness can be
produced only by virtue; and that