skillful manipulation of the colonial customs, provided only
there was some one who understood that art well enough to
explain to the House where such duties were meant to fall and
how much they might reasonably be expected to bring in. And
there, in fact, was Mr. Grenville explaining it all with "art and
ability," for which task, indeed, there could be none superior to
his Majesty's Chancellor of the Exchequer, who had so long
"studied the revenue with professional assiduity."

The items of the budget, rather dull reading now and none too
illuminating, fell pleasantly upon the ears of country squires
sitting there on the benches; and the particular taxes no doubt
seemed reasonably clear to them, even if they had no perfect
understanding of the laws of incidence, inasmuch as sundry of the
new duties apparently fell upon the distant Americans, who were
known to be rich and were generally thought, on no less an
authority than Jasper Mauduit, agent of the Province of
Massachusetts Bay, to be easily able and not unwilling to pay
considerable sums towards ameliorating the revenue. It was odd,
perhaps, that Americans should be willing to pay; but that was no
great matter, if they were able, since no one could deny their
obligation. And so country squires, and London merchants too,
listened comfortably to the reading of the budget so well
designed to relieve the one of taxes and swell the profits
flowing into the coffers of the other.

"That a duty of 2 pounds 19s. 9d. per cwt. avoirdupois, be laid
upon all foreign coffee, imported from any place (except Great
Britain) into the British colonies and plantations in America.
That a duty of 6d. per pound weight be laid upon all foreign