gradually diminish, as our own manufactures of the same description
spread into their places; while the account of ornamental articles which
our country does not produce, and we cannot wish it to produce,
continues, upon the whole, to rise, in spite of all the caprices of
fancy and fashion. Of this kind are the different furs[47] used for
muffs, trimmings, and linings, which, as the chief of the kind, I shall
particularize. You will find them below.

The diversions of the higher classes form another and the only
remaining head of inquiry into their expenses: I mean those diversions
which distinguish the country and the town life,--which are visible and
tangible to the statesman,--which have some public measure and standard.
And here, when, I look to the report of your committee, I, for the first
time, perceive a failure. It is clearly so. Whichever way I reckon the
four years of peace, the old tax on the sports of the field has
certainly proved deficient since the war. The same money, however, or
nearly the same, has been paid to government,--though the same number of
individuals have not contributed to the payment. An additional tax was
laid in 1791, and during the war has produced upwards of 61,000_l._,
which is about 4000_l._ more than the decrease of the old tax, in one
scheme of comparison, and about 4000_l._ less, in the other scheme. I
might remark, that the amount of the new tax, in the several years of
the war, by no means bears the proportion which it ought to the old.
There seems to be some great irregularity or other in the receipt. But I
do not think it worth while to examine into the argument. I am willing
to suppose that many, who, in the idleness of peace, made war upon
partridges, hares, and pheasants, may now carry more noble arms against
the enemies of their country. Our political adversaries may do what they
please with that concession. They are welcome to make the most of it. I
am sure of a very handsome set-off in the other branch of expense,--the
amusements of a town life.

There is much gayety and dissipation and profusion which must escape and
disappoint all the arithmetic of political economy. But the theatres are
a prominent feature. They are established through every part of the
kingdom, at a cost unknown till our days. There is hardly a provincial
capital which does not possess, or which does not aspire to possess, a
theatre-royal. Most of them engage for a short time, at a vast price,
ever