Sk. VIII. 6.

Finances.

2 9 ?

individuals. No fedentary art nor occupation, canfucceed in a cold climate without plenty of fewel.One may at the firft glance diftinguifh the coal-countries from the reft of England, by the induf-try of the inhabitants , and by plenty of manu-facturing towns and villages. Where there is fcar-city of fewel, fome hours are loft every morning;becaufe people cannot work till the place be fuf-ficiently warmed, which is efpecially the cafe inmanufactures that require a foft and delicate fin-ger. Now, in many parts of Britain that mightbe provided with coal by water , the laboringpoor are deprived of that comfort by the tax.Had cheap firing encouraged thefe people to pro-fecute arts and manufactures, it is more than pro-bable , that at this day they would be contributingto the public revenue by other duties , much grea-ter fums than are drawn from them by the dutyon coal. At the fame time, if coal muft pay aduty, why not at the pit, where it is cheapeft ?Is it not an egregious blunder, to lay a great dutyon thofe who pay a high price for coal, and noduty on thofe who have it cheap? If there muftbe a coal-duty, let water-born coal at any ratebe exempted ; not only becaufe even without dutyit comes dear to the confumer, but alfo for theencouragement of feamen. For the honor of Bri-tain this duty ought to be expunged from ourftatute-book , never again to fhow its face. Greatreafon indeed there is for continuing the duty oncoal confumed in London ; becaufe every artificefhould be pracftifed, to prevent the increafe of a