those more retired employments where much sight is required, he fails apace, and sees himself, like an old horse, beginning to be turned adrift.

At sixty his labour ought to be over, at least from direct necessity. It is painful to see old age working itself to death, in what are called civilized countries, for daily bread.

To form some judgement of the number of those above fifty years of age, I have several times counted the persons I met in the streets of London, men, women, and children, and have generally found that the average is about one in sixteen or seventeen. If it be said that aged persons do not come much in the streets, so neither do infants; and a great proportion of grown children are in school, and in work- shops as apprentices. Taking then sixteen for a divisor, the whole number of persons in England, of fifty years and upwards of both sexes, rich and poor, will be four hundred and twenty thousand.

The persons to be provided for out of this gross number will be, husbandmen, common labourers, journeymen of every trade and their wives, sailors, and disbanded soldiers, worn out servants of both sexes, and poor widows.

There will be also a considerable number of middling tradesmen, who having lived decently in the former part of life, begin, as age approaches, to lose their business, and at last fall to decay.

Besides these, there will be constantly thrown off from the revolutions of that wheel, which no man can stop, nor regulate, a number from every class of life connected with commerce and adventure.

To provide for all those accidents, and whatever else may befall, I take the number of persons, who at one time or other of their lives, after fifty years of age, may feel it necessary or comfortable to be better supported, than they can support themselves, and that not as a matter of grace and favour, but of right, at one third of the whole number, which is one hundred and forty thousand, as stated in page 262, and for whom a distinct provision was proposed to be made. If there be more, society, notwithstanding the show and pomposity of government, is in a deplorable condition in England.

Of this one hundred and forty thousand, I take one half, seventy thousand, to be of the age of fifty and under sixty, and the other half to be sixty years and upwards.—Having thus ascertained the probable proportion of the number of aged persons, I proceed to the mode of rendering their condition comfortable, which is,

To pay to every such person of the age of fifty years, and until he shall arrive at the age of sixty, the sum of six pounds per ann. out of the surplus taxes; and ten pounds per ann. during life after the age of sixty. The expense of which will be,

This support, as already remarked, is not of the nature of a charity, but of a right. Every person in England, male and female, pays on an average in taxes, two pounds eight shillings and sixpence per ann. from the day of his (or her) birth; and, if the expense of collection be added, he pays two pounds eleven shillings and sixpence; consequently, at the end of fifty years he has paid one hundred and twenty-eight pounds fifteen shillings; and at sixty, one hundred and fifty-four pounds ten shillings. Converting, therefore, his (or her) individual tax into a tontine, the money he shall receive after fifty years, is but little more than the legal interest of the net money he has paid; the rest is made up from those whose circumstances do not require them to draw such support, and the capital in both cases defrays the expenses of government. It is on this ground that I have extended the probable claims to one third of the number of aged persons in the nation.—Is it then better that the lives of one hundred and forty thousand aged persons be rendered comfortable, or that a million a year of public money be expended on any one individual, and him often of the most worthless or insignificant character? Let reason and justice, let honour and humanity, let even hypocrisy, sycophancy and Mr Burke, let George, let Louis, Leopold, Frederic, Catherine, Cornwallis, or Tippoo Saib, answer the question.¹²