[clxvii. 229]

1820 July 26

Letter Last. Conclusion

Spaniards! the discussion on my part at least is closed. Well now - the discussion thus closed, what think you of your correspondent? what think you of his affections towards you? are they those of an adversary /or to enemy/ or those of a friend?

Your own feelings, on the subject of Ultramaria and those alledged and commonly so called losses of territory what are they? Liberation from so many burthens what are the feelings produced by it? regret or comfort has it the greatest share in them. For my /own/ part, as often as /in my own existence [?]/ expence without equal profit ceases, my own feelings are those of comfort. I can not without very particular and equal evidence, think otherwise of your's.
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    Spaniards! the name of Bentham is not altogether unknown to you. Soon you shall see what, in the year 1793, and of course in vain, that diligent and veteran labourer in the vineyard of legislation endeavoured to present, on this same subject, to the people of France. Spain could not, on that occasion, have been in his view. But whether among the arguments which, on that occasion, were applied by him to that neighbouring country, there may not be some that would be found applicable to your's /own/, may be not unworthy of your consideration. Whatever interest is misleading you, I may now have he, at any rate, /he at that time could have/ had none.

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    To set against the above mass of expence, make an estimate of the annual sum proposed to be extracted from each such dependency, and placed at the disposal of government in Spain; in such sort as to operate by the whole amount of it, in diminution of the taxes that would otherwise be imposed on and borne by the people of Spain:- under the head of each such dependency, stating the taxes, or other sources of revenue, from which the money is proposed to be extracted.

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