the Sheriff of each Shire in Scotland, for convening the landed Men in each County for choofing their Representatives to fit in the English Parliament, and by this Method, the Elections of the Shires in Scotland may be finished within the Compafs of forty Days, and the Elected have Time to come to London within the faid Interval.

Now as to the Number of the Representatives of each Nation in Parliament, is what I hope will not obftruct the Union. The English will be very eafy in this Matter, they have no Reafon to contend for a greater Number of Englishmen to fit in a Scots Parliament, than what the Scots fhall defire of Scotfmen to fit in an English Parliament; for they can expect nothing but Charge and Trouble by going into Scotland, and the more of them go into Scotland, (the more the better for Scotland) the more Money will be spent in Scotland, and a better Understanding propagated betwixt both Nations, and better Opportunities offered for Alliances, Friendships, and Marriages, and for the Improvement of Trade, and Encouragement of Arts and Sciences. On the other Side, the more the Scots defire of Scotfmen, out of every Estate, to fit in an English Parliament, it is the worfe for themselves, more Money will be carried out of Scotland, for the Support and Charge of their Attendance. Upon a due Reflection upon the whole Matter on both Sides, I anr tempted to prophefy, that Twelve out of the first Eftate, viz. the Nobility, ond one out of every Shire in Scotland for the Barons, which make but Thirty-two, and Twelve out of the Boroughs, in all Fifty-fix, make a greater Number than in Process of Time will be defired. By this Scheme, the Nobility, tho' they have but Twelve directly for their Eftate, yet by the Conftitution of Scotland, they having a Right to vote in Shires and Corporations, will have an Influence to choose a far greater Number of Barons and Burgeffes, and having their Sons, Favourites, and Dependents, chofen for the Reprefentatives of these two Eftates; and, no doubt, this Proportion of Number, the Scots Nobility have by this Scheme in the Reprefentation of their Country in an English Parliament, is equal to, if not more than, the Proportion they have in the Balance of the Strength and Wealth of Scotland.

Thefe Fifty-fix Members are a fufficient Number of Men to reprefent any Kingdom, with all the Train of its Wants, Neceffities and Grievances; and if it is a very great Inferiority to the Number of an English Parliament, yet no ill Confequence can happen from that; for under a Union we are but one Nation, one People and Parliament, and have but one and the fame Intereft and Defign; and we may imagine, with as much Reason, that the Reprefentatives of the English Parliament for the Counties and Corporation, South of Trent, fhould confpire to out vote the Counties and Corporations of England, North of Trent, and opprefs thefe Countries with unequal Taxes, &c. as we may fear the English Members will out-vote the Scots Members, and opprefs Scotland with unequal Taxes or partial Laws; and as the former has never happen'd, fo the latter is never to be fear'd. Thirdly, The Kingdoms are to be united in Trade and Taxes.

By

By the Act of the Union, let the Kingdoms of England and Scotland be deem'd one and the fame in all Refpects in Trade and Taxes. Scotland fhall be confidered and deem'd as Yorkshire, or any other County of England, and England as the Louthians, or any other Shire of Scotland. Let there be no Tax, Custom or Impofition whatsoever, laid upon the Perfons, Product or Manufacture of either Kingdom, but the fame that is laid on both, and by the united Parliament of both Kingdoms, as above defcrib'd. By the fame Act, Scotfmen and Scots Merchants and Traders, fhall be deem'd as Englishmen to all Intents and Purposes, and Scots Merchants, and Scots Ships, Scots Masters and Mariners fhall be deem'd as English built Ships, and as English Ships, Mafters and Mariners, and fhall trade by Land and by Water Coaft-ways, and over Sea, into any Part of England or Ireland, or any Part of the English Plantations in Afia, Africa, and America, and fhall there enjoy the fame Rights and Privileges as Englishmen, English Mafters, Ships and Mariners can or may do. On the other Hand, English Merchants and Sailors may go and trade into Scotland by Land or by Water, and shall be judg'd Scotfmen, and the Product and Manufacture of England fhall be judg'd the Product and Manufacture of Scotland to all Intents and Purposes. In a Word, the Inhabitants of both Kingdoms fhall have one and the same Right to trade every where, with Refervation of the Rights and Privileges of the East-India Companies of England and Scotland, established by Act of Parliament, both which Companies, by the Act of the Union, shall be con firm'd in, and confined to the Rights and Privileges of these several Establishments, neither Company fhall interfere with the Rights and Privileges of the other Company. The Goods of the East-India and African Company of Scotland fhall not be importable into England, nor vice verfa, the Goods of the East-India Company of England fhall not be importable into Scotland. And with Reservation of the Rights and Privileges of other Companies eftablished by Charter in England, and with the Reservation of the Corporations of England and Scotland, established by Charter, into which, English and Scotfmen may be admitted binc inde, or on both Sides by Purchase and Servitude, as Englishmen or Scotfmen are, but the Companies and Corporations themselves are to remain ftatu quo, after, as before in the Union.

This Scheme of Trade is very plain in Speculation, but how to reduce it to Practice at all, and under the prefent Circumstances of both Nations, is what feems to be very difficult at first Sight, but upon clofer View, it will not appear impracticable.

In order to this, we are to consider, that altho' the Scots are poor, the Publick of Scotland is not in Debt to the Value of one Farthing; and on the other Hand, altho' the English are rich, yet the Publick of England is under the Debt of many Millions. I dare anfwer for all the Well-wishers in England to the Union of the two Kingdoms, that it is none of their Intention, by uniting with Scotland, to draw the Scots into Part-payment of their Debts; nay, indeed, I can't fuggeft any other Thought of Englishmen in general, nor can I believe they will ever bear to think or hear, that the Scots

fhall

fhall bear any Part in the Charge of this prefent or laft War, that were entered into, upon Englif Views and English Intereft, by English Councils, and for the glorious and inimitable Defign of delivering the Princes and States of this weftern Part of the Continent of Europe, from being or falling a Prey to the Power and Ambition of France.

This Design was too great for all Europe, without an English Genius and an English Purfe; and far as it is above the Pretenfions and Abilities of the Scots, fo no lefs far was it against their Intereft; for which they have no Reason to expect to bear any Part in the Execution of it: I fay this War, and the last with France, is against the Intereft of Scotland, confidered in a feparate State from England, whose main Politick must be to keep well with France, for many ancient Reafons, befides the modern ones of Trade and Protection. France can best fupport Scotland in a feparate State from England; and is both able and willing to raise the Trade of Scotland, by taking off the Prohibition upon their Poiffon Sallie, Herrings, Salmon, &c. by getting their Linnen and Wollen Manufactures importable into Spain and the Spanish West-Indies, which the French King is not wanting by his Emiffaries to propofe to the Scots, together with the Renovation of the ancient League of Charles and Achaius, and a Reftoration of the Nobility to their ancient Posts in the Guards and Court of France, and of the Merchants to their ancient Privileges in the Ports of that Kingdom, and a great deal more, if they will break off the Union with England; but, under Correction, I am fenfible I go off from the Business in Hand, and fhall fay no more than this upon the whole Matter: It is very hard to believe the Scots ought to bear any Part in the Charge of this War, that was entered into without their Advice or Confent, as well as against their Interest.

But the Cafe will not be the fame in future Wars, under the State of the Union of the two Kingdoms, which can but have one and the fame Council and Parliament to advise and fupport them; in which the Scots having their Representatives as well as the English, Matters will be accommodated as best fuits to the whole and every Part of both Kingdoms, to which the Scots will fubmit unanimously and chearfully, the Cafe, Circumftances and Intereft of both Kingdoms being then one and the fame.

But then I know the Reader is impatient to afk what it is the Scots are able to pay, and what they are willing to pay, towards the Support of the Government, in Peace and War? In anfwer to this, we first muft confider both Kingdoms under the Circumstances of Peace at Home and Abroad, and an abfolute Difincumbrance from publick Debts; if the Kingdoms are united under these Circumstances, I defire to query, what will be fufficient for the Civil Lift, and for Guards and Garrifons? It will be answered me, that Seven bundred Thousand Pounds for the Civil Lift, and Three hundred Thousand Pounds for Guards and Garrisons, is near about the Sum given to the late King and her prefent Majefty, and is fufficient for England in Times of Peace. For Scotland; I muit anfwer, it will be an Addition of Charge to her Majesty in the Civil Lift, and in Guards and Garrifons likewife; but fo fmall a Charge,

that

that Scotland will do more than pay her Proportion of both, as hereafter will appear. The Civil Lift in Scotland will come to nothing, or next to nothing, under a Union with England. The Treafury, Exchequer, Cuftoms and Excife of Scotland will be fwallowed up in the English Administration of the publick Revenue, and yet will be no Manner of additional Charge to the Revenue of England, besides a few Salaries to inferior Officers of Customs and Excife.

And for what remains of the Civil Lift of Scotland is as follows;

This is all the remaining Part of the Civil Lift of Scotland, which will be a Charge upon her Majefty's Revenue under a State of Union with England. As for the Charge of her Majefty's Commiffioner to the Scots Parliament, that will fall to little or nothing; for fince the Scots Parliament are not to meddle with any thing of Money Matters, there will be no Occasion for high Tables, great Pomp, and great Shew; indeed, if the House was left to adjourn itself, as in England, it would be a great Amendment to the Conftitution of a Scots Parliament, and take off the Neceffity of having any Commiffioner at all; a Letter from the Queen, impowering the Lord Chancellor, or any other Perfon, to mount the Throne, and give the Touch of the Sceptre to fuch Acts as are ready for the Royal Affent, will anfwer all the Business of a Commiffioner.

The Guards and Garrifons of Scotland will, for fome Time, indeed, be a Charge of Sixty Thousand Pounds to her Majefty's Revenue; I reckon two Regiments of Foot, and two of Dragoons, and a Regiment of Horse, at the Pay of Twelve Thoufand Pounds each, will maintain a far greater Army in Scotland, than ever King Charles or King James kept in Scotland. But this Charge cannot last long if at all neceffary, it can be but for a very fhort Time, but at the worst it can be but Sixty Thousand Pounds; which, with the Charge of the Civil Lifts, being Thirteen Thousand Three Hundred Pounds, as aforefaid, makes but Seventy three Thousand Three Hundred Pounds, and this being added to the One Million, for the English Charge of the Guards and Garrifons of the Civil Lifts, makes but One Million, Seventy-three Thousand, Three Hundred Pounds.

८.

And

And now I come to answer the Queftion, what the Scots are willing to pay, or able to pay, in Times of Peace. They are able to pay their Proportion of this Money, and they will do it most chearfully; for they can do it with far better Ability, and lefs Charge to themfelves, than what has been raised from Scotland for the Support of the Government there, fince the Refloration of the Royal Family.

In order to raise this Sum of Money, let the two Branches of the Revenue of England, viz. the Cuftoms and Excife, be fet apart; and let thefe Branches be extended over Scotland as well as England; and let them be appropriated, by the Act of the Union of the two Kingdoms, for Guards and Garrisons, and the Civil Lift. Thefe two Branches, the Reader will agree with me, are more than fufficient to raife the Million, Seventy-three Thousand, Three Hundred Pounds, above required, and when extended over Scotland, will still raise But the Customs and Excife, I mean the fimple Act of Tonnage and Poundage, and the two Acts of Excife of Charles the Second, of Fifteen Pence each the Barrel upon Beer and Ale; which two Branches will still raise more Money than the One Million, Seventy-three Thousand, Three Hundred Pounds, demanded; and when extended over Scotland, they will not fall near so heavy upon the Scots as the present and past Taxes, which they pay now, and have paid, towards the Support of the Civil Lift, and Guards, and Garrifons of Scotland, fince the Revolution.

By the Act of Tonnage and Poundage, the Scots Merchants and Traders will pay much about the fame they do now, with their Scots Book of Rates, but will fave five Parts in eight in their Duties upon Wine, which, by that Act, is but 3. per Tun for the French Wines, and fo in Proportion for all other Wines.

As for the Excife, the Scots will not grudge to pay according to the two Acts of the 12th of Charles the Second. By which Act the Scots Ale and Beer cannot be judged above fix Shillings the Barrel, every Barrel being 32 Gallons, according to the Standard in the Exchequer, which is anfwerable to 32 Scots Quarts. The Ale of Scotland (Beer they have none in that Country worth the noticing, or diftinguishable from their Ale) and when fold by the common Brewer, generally over Scotland, will not amount to fix Shillings the Barrel, and by the Cuftom and Practice of the Excife Office of England, will be judged and deemed fo by the Gauger or Officer of the Excife. Indeed I am of Opinion the Acts of Excife want to be review'd, for the general Benefit both of the People of England and her Majesty's Revenue, and it is to be wished the Act may run upon thefe Partitions; every Barrel of Beer and Ale, not above fix Shillings the Barrel, to pay Six-pence per Barrel; and every Barrel of Beer and Ale, above fix Shilling per Barrel, and not exceeding ten, to pay one Shilling per Barrel; ('tis to be wifhed the Scotch Excife may be fixed upon this Partition) and every Barrel of Beer and Ale, above ten Shillings, and not exceeding one Pound fix Shillings, per Barrel, to pay two Shillings and Six-pence the Barrel; and every Barrel of Beer and Ale, above one Pound fix Shillings per Barrel, to pay four Shillings per Barrel, VOL. III.

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