"11. To make your taxes more odious, and more likely to procure resistance, send from the capital a board of officers to superintend the collection, composed of the most indiscreet, ill-bred, and insolent you can find. Let these have large salaries out of the extorted revenue, and live in open, grating luxury upon the sweat and blood of the industrious, whom they are to worry continually with groundless and expensive prosecutions before the above-mentioned arbitrary revenue judges; all at the cost of the party prosecuted, though acquitted, because the king is to pay no costs. Let these men, by your order, be exempted from all the common taxes and burdens of the province, though they and their property are protected by its laws. If any revenue officers are suspected of the least tenderness for the people, discard them. If others are justly complained of, protect and reward them. If any of the under officers behave so as to provoke the people to drub them, promote those to better offices; this will encourage others to procure for themselves such profitable drubbings, by multiplying and enlarging such provocations, and all will work toward the end you aim at.

"12. Another way to make your tax odious is to misapply the produce of it. If it was originally appropriated for the defense of the provinces, and the better support of government, and the administration of justice, where it may be necessary, then apply none of it to that defense, but bestow it where it is not necessary 'n augmenting salaries or pensions

to every governor who has distinguished himself by his enmity to the people, and by calumniating them to their sovereign. This will make them pay it more unwillingly, and be more apt to quarrel with those that collect it and those that imposed it, who will quarrel again with them, and all shall contribute to your own purpose of making them weary of your government.

"13. If the people of any province have been accustomed to support their own governors and judges to satisfaction, you are to apprehend that such governors and judges may be thereby influenced to treat the people kindly, and to do them justice. This is another reason for applying part of that revenue in larger salaries to such governors and judges, given, as their commissions are, during your pleasure only; forbidding them to take any salaries from their provinces, that thus the people may no longer hope any kindness from their governors, or (in crown cases) any justice from their judges. And, as the money thus misapplied in one province is extorted from all, probably all will resent the misapplication.

"14. If the Parliaments of your provinces should dare to claim rights, or complain of your administration, order them to be harassed with repeated dissolutions. If the same men are continually returned by new elections, adjourn their meetings to some country village where they can not be accommodated, and here keep them during pleasure; for this, you know, is your prerogative, and an excellent one it is, as you may manage it to promote discontents

among the people, diminish their respect, and increase their disaffection.

"15. Convert the brave, honest officers of your navy into pimping tide-waiters and colony officers of the customs. Let those who in time of war fought gallantly in defense of the commerce of their countrymen, in peace be taught to prey upon it. Let them learn to be corrupted by great and real smugglers; but (to show their diligence) scour with armed boats every bay, harbor, river, creek, cove, or nook throughout the coast of your colonies; stop and detain every coaster, every wood-boat, every fisherman; tumble their cargoes, and even their ballast, inside out and upside down, and, if a pennyworth of pins is found unentered, let the whole be seized and confiscated. Thus shall the trade of your colonists suffer more from their friends in time. of peace than it did from their enemies in war. Then let those boats' crews land upon every farm in their way, rob their orchards, steal their pigs and poultry, and insult the inhabitants. If the injured and exasperated farmers, unable to procure other justice, should attack the aggressors, drub them, and burn their boats, you are to call this high treason and rebellion, order fleets and armies into their country, and threaten to carry all the offenders three thousand miles to be hanged, drawn, and quartered. Oh! this will work admirably!

"16. If you are told of discontents in your colo nies, never believe that they are general, or that you have given occasion for them; therefore do not think

of applying any remedy, or of changing any offensive measure. Redress no grievance, lest they should be encouraged to demand the redress of some other grievance. Grant no request that is just and reasonable, lest they should make another that is unreasonable. Take all your informations of the state of the colonies from your governors and officers in enmity with them. Encourage and reward these leasingmakers; secrete their lying accusations, lest they should be confuted; but act upon them as the clearest evidence, and believe nothing you hear from the friends of the people. Suppose all their complaints to be invented and promoted by a few factious demagogues, whom if you could catch and hang all would be quiet. Catch and hang a few of them accordingly, and the blood of the martyrs shall work miracles in favor of your purpose.

"17. If you see rival nations rejoicing at the prospect of your disunion with your provinces, and endeavoring to promote it; if they translate, publish, and applaud all the complaints of your discon.ented colonists, at the same time privately stimulating you to severer measures, let not that offend you. Why should it, since you all mean the same thing?

"18. If any colony should, at their own charge, erect a fortress to secure their port against the fleets of a foreign enemy, get your governor to betray that fortress into your hands. Never think of paying what it cost the country, for that would look, at least, like some regard for justice; but turn it into a cita

del to awe the inhabitants and curb their commerce. If they should have lodged in such fortress the very arms they bought and used to aid you in your conquests, seize them all; it will provoke, like ingratitude added to robbery. One admirable effect of these operations will be, to discourage every other colony from erecting such defenses, and so their and your enemies may more easily invade them, to the great disgrace of your government, and, of course, the furtherance of your project.

"19. Send armies into their country under pretense of protecting the inhabitants; but, instead of garrisoning the forts on their frontiers with those troops to prevent incursions, demolish those forts and order those troops into the heart of the country, hat the savages may be encouraged to attack the frontiers, and that the troops may be protected by the inhabitants. This will seem to proceed from your ill will or your ignorance, and contribute further to produce and strengthen an opinion among them that you are no longer fit to govern them.

"20. Lastly, invest the general of your army in the provinces with great and unconstitutional powers, and free him from the control of even your own civil governors. Let him have troops enough under his command, with all the fortresses in his possession, and who knows but (like some provincial generals in the Roman Empire, and encouraged by the universal discontent you have produced) he may take it into his head to set up for himself? If he should, and you have carefully practiced the few ex