weighing 9 dwts.; shillings weighing 3 dwts. 14 grs.; and sixpences, 1 dwt. 19 grs. By making the pound piece or guinea pass for 20 shillings, and the half-pound or halfguinea for 10 shillings, all accounts would be much simplified, and the changing gold for silver rendered more easy.

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By altering the weight as proposed above, a saving would be made to the public, which would pay all the expences of the re-coinage, &c. Especially if the fees of the officers of the mint were reduced, or commuted for a fixed sum; which they ought to be, if they are as great as commonly supposed."

Mr. Bowdler was, as has been before observed, an excellent arithmetician. He was particularly fond of decimals, and often regretted that this mode of calculation was not more in use. This led him to suggest that all our weights and measures should be divided in this manner, which has actually been, at least in some degree, effected in a neighbouring country. The simplicity and uniformity which might be thus introduced, would undoubtedly be very desirable. But long established custom is too strong to be subdued even by absolute power.

"Let money be borrowed upon annuities, of which as many as possible should be for one, two, three, or four lives in being; the rest for different terms of years, none longer than 80. Thus, this debt would pay itself off in that space, except, perhaps, a very few of the life annu

ities. Let offers be made to the present stockholders, of turning their stock into such annuities, giving them their option of the various kinds of annuities, and a small advantage in the exchange. By these and similar means a great part of the national debt would be put into a course of selfpayment. Let all ministers be prohibited by act of parliament, or a standing order of the House of Commons, from bringing in any bill for the future, to borrow money on a perpetual annuity, or one for any longer term than 100

years.

“In a short time, the 5 per cents. will be redeemable. Should that event take place in time of peace, the funds must then be at such a price as to make it worth while for government to redeem them. This would probably raise the other stocks so much, as to make it worth while to redeem the 4 per cents. also; as these events must produce a considerable rise in the 3 per cents., it is obvious that any debt may be funded then, at less expence to the nation than now. For this reason I would not fund now more than is unavoidable. But an annual income must be provided, sufficient to pay the interest of the unfunded debt. Let the bank be induced to advance as much as it can with propriety, by giving it liberal terms; agreeing to pay its advances by instalments, or to pay a certain part at any time, upon six months' notice. I would also issue exchequer bills to the largest possible amount, carrying 3d. a day interest for each 100%. payable at six months' notice, after the end of a year from their date, and make a proportion of these for 50l. each, if not smaller. By so doing, when they became known, a vast quantity of them would be kept in the country, by bankers, tradesmen, farmers, servants, and others, who know not how to employ their money. Let

the interest of these exchequer bills be reducible on six months' notice.

"All the money that could be raised by the means above mentioned would be redeemable at the time most advantageous to the public. And as this would lessen the bulk of the permanent loans, it would tend to raise its credit.

"Keeping the same object in view, I would throw as much of the loan as possible on 4 per cents., which would be reducible like the other 4 per cents. And some part might be raised by annuities, either for lives or for different terms of years.

"I would suffer no lottery of any sort, either in England or Ireland; and would renew and enforce the laws against every species of gambling.

"Unless the morals of the people can be mended, this country must fall. Nothing tends more to corrupt their morals than gaming. It must, therefore, be checked, cost what it may to check it. But the fact is, that the gain by lotteries is fallacious. Place on the other side, what it costs government to prosecute the crimes which the lotteries create; the loss to the nation by the idleness and mischief they occasion; the damp they throw on industry, and on the funds, and I am persuaded they are a loss to the public even in a pecuniary view.

"Were lotteries abolished and gaming checked, a vast sum, which is now wasted in the most gross debauchery, would be employed in trade, or laid by in exchequer bills. But if there must be a lottery, let it be for as large a sum as possible, and let the prizes be paid in such. exchequer bills as before mentioned.

"Let the whole code of tax laws, and their collection, be thoroughly inspected. Let the most productive and least

burthensome taxes be increased. Let such as are ill-col

lected be improved if possible. and unimprovable be repealed. sive be modified.

Such as are unproductive
Let such as are oppres-

"By such a careful revision of all the taxes, it is conceived a large addition might be made to the revenue, without additional expence or trouble in the collection, and without additional burthen on those who before paid honestly what was due.

"The post-office, in particular, şeems capable of great improvement.

"Abolish franks entirely; or if this can't be, let no letters go free but such as are addressed to a member of parliament, and to no other person whatever. All newspapers to pay 1d., but with a penalty if any writing. Abolish the distinction of single and double letters, which produces endless discontents, or goes on a false principle. Call them all packets, and let every one pay by weight. Let a packet not exceeding half an ounce avoirdupois pay for the short distances 4d.

"Let there be no difference whether packets pass through London or not, or go by the general or cross post.

"Let an ounce packet pay half as much again as a half ounce, abating fractions; two ounces, half as much again as one ounce; four ounces, half as much again as two ounces; eight ounces, half as much again as four ounces; and so on in the same proportion.

"This tax would fall heaviest on single letters, great part of which are letters of compliment, or the like. But it would enable bankers and traders, &c., to send bills, accounts, and small samples, cheaper than they can at present; and would provide a safe conveyance, at a moderate price, for heavier articles of value, as deeds, &c.

"Let all the turnpikes be taken into the hands of the public, and let the military and a proportion of militia (if wanted) be employed in repairing the roads.

"Turnpike roads in general are now in pretty good condition, and might be kept up at a moderate expence.

"The improvements still wanting are chiefly such as exceed the purse of any particular district, and the abilities of its commissioners. Such are new cuts, new bridges, levelling great hills, or the like, which should be done by able engineers.

"Let all sums lent on turnpikes be funded, and all the tolls of the kingdom be made a security for the amount.

"This would be a popular measure, as many of the little turnpikes are unable to pay any interest, and many more are unable to pay off the principal; while many of the great turnpikes could pay the whole debt due on them, but are obliged not to pay it, in order to be entitled to renew their acts when they expire.

"Carts and waggons being necessary for trade and agriculture, the tolls on them should not be increased, but might be equalised and new modelled. The tolls on sheep, oxen, &c., should not be increased for a similar reason. But the tolls on horses not drawing might admit some increase, and the tolls on horses drawing coaches, chaises, and the like, might be raised very considerably. The increase on single horse chaises should not be great, as they are seldom used by the opulent. But let every coach, chaise, &c., drawn