, be interchanged, applying each to the
head of his opposite party-man. It seems indeed to be a work that
requires some exactness, but the professor assured us, "that if it were
dexterously performed, the cure would be infallible." For he argued
thus: "that the two half brains being left to debate the matter between
themselves within the space of one skull, would soon come to a good
understanding, and produce that moderation, as well as regularity of
thinking, so much to be wished for in the heads of those, who imagine
they come into the world only to watch and govern its motion: and as to
the difference of brains, in quantity or quality, among those who are
directors in faction, the doctor assured us, from his own knowledge, that
"it was a perfect trifle."

I heard a very warm debate between two professors, about the most
commodious and effectual ways and means of raising money, without
grieving the subject. The first affirmed, "the justest method would be,
to lay a certain tax upon vices and folly; and the sum fixed upon every
man to be rated, after the fairest manner, by a jury of his neighbours."
The second was of an opinion directly contrary; "to tax those qualities
of body and mind, for which men chiefly value themselves; the rate to be
more or less, according to the degrees of excelling; the decision whereof
should be left entirely to their own breast." The highest tax was upon
men who are the greatest favourites of the other sex, and the
assessments, according to the number and nature of the favours they have
received; for which, they are allowed to be their own vouchers. Wit,
valour, and politeness, were likewise proposed to be largely taxed, and
collected in the same manner, by every person's giving his own word for
the quantum of what he possessed. But as to honour, justice, wisdom, and
learning, they should not be taxed at all; because they are
qualifications of so singular a kind, that no man will either allow them
in his neighbour or value them in himself.

The women were proposed to be taxed according to their beauty and skill
in dressing, wherein they had the same privilege with the men, to be
determined by their own judgment. But constancy, chastity, good sense,
and good nature, were not rated, because they would not bear the charge
of collecting.

To keep senators in the interest of the crown, it was proposed that the
members should raffle for employment; every man first taking an oath, and
g