s reduced to two Heads; First, That
the _Americans_ by being restrained in their Trade, are thereby in Effect
taxed, and therefore ought not be taxed a second Time:

And 2dly, That this Hardship seems to be the more oppressive, because the
_Irish_ under similar Circumstances, are exempted from Taxation.

With respect to the first Head, it is a mere _Begging of the Question_.
For I have proved beyond Contradiction, that the _Americans_ are not, in
_Fact_ and _Reality_, restrained either in their Exports or Imports,
except in a very few Articles; and that they now enjoy the very best
Market which _Europe_ can afford, see my 4th Tract, Page 202-209. I have
proved also, that _Great-Britain_ hath restrained herself in Favour of
_America_ in Articles of at least as great Value and Importance, as those
in which she hath restrained _America_ in Favour of _Great-Britain_. See
more particularly my 3d Tract, Page 119,-121. Surely therefore these
Things ought to have been taken into Consideration, and not to have been
passed over, as if they had never been mentioned: And it is exceedingly
unfair and disingenuous to remember every Thing which makes on one Side of
a Question, and to forget the rest.

2dly, With respect to the other Head of Complaint, viz. That _Ireland_ is
exempted from Taxation, while such extraordinary Efforts are made for
taxing _America_, I hope what follows will be as full an Answer to this
Complaint, as what has been already given was to the former.

First therefore, I observe, that with Respect to the Claim of the
legislative Authority, which the Parent State makes over _Ireland_ as well
as _America_, both Countries are exactly on the same Footing: See the 7th
and 8th of WM. III. C. 22, Sec. 9.:--And also Lord ROCKINGHAM's Act itself,
respecting the Claims of the Mother-Country over _America_:--See likewise
the Declaratory Act of 6. GEO. I. C. 5, respecting _Ireland_.

2dly. The Mother-Country hath not only asserted, but maintained her Claims
alike over both Countries, in the Affair of laying a general Post-Tax on
all Parts of the _British_ Empire; so that in this Respect likewise both
Countries are on a Par.

But here I allow follows a wide Difference, which I will endeavour to
account for, viz. The _British_ Parliament never attempted to lay any
internal Tax, except the Post-Tax, on _Ireland_; whereas it is well known,
that the _British_ Parliament did attempt to lay an internal Tax on
_America_.

Now