I heard a very warm debate between two professors, about the most commodious and effectual ways and means of raising money, without grieving the subject. The first affirmed, “the justest method would be, to lay a certain tax upon vices and folly; and the sum fixed upon every man to be rated, after the fairest manner, by a jury of his neighbours.” The second was of an opinion directly contrary; “to tax those qualities of body and mind, for which men chiefly value themselves; the rate to be more or less, according to the degrees of excelling; the decision whereof should be left entirely to their own breast.” The highest tax was upon men who are the greatest favourites of the other sex, and the assessments, according to the number and nature of the favours they have received; for which, they are allowed to be their own vouchers. Wit, valour, and politeness, were likewise proposed to be largely taxed, and collected in the same manner, by every person’s giving his own word for the quantum of what he possessed. But as to honour, justice, wisdom, and learning, they should not be taxed at all; because they are qualifications of so singular a kind, that no man will either allow them in his neighbour or value them in himself.

The women were proposed to be taxed according to their beauty and skill in dressing, wherein they had the same privilege with the men, to be determined by their own judgment. But constancy, chastity, good sense, and good nature, were not rated, because they would not bear the charge of collecting.

To keep senators in the interest of the crown, it was proposed that the members should raffle for employment; every man first taking an oath, and giving security, that he would vote for the court, whether he won or not; after which, the losers had, in their turn, the liberty of raffling upon the next vacancy. Thus, hope and expectation would be kept alive; none would complain of broken promises, but impute their disappointments wholly to fortune, whose shoulders are broader and stronger than those of a ministry.

Another professor showed me a large paper of instructions for discovering plots and conspiracies against the government. He advised great statesmen to examine into the diet of all suspected persons; their times of eating; upon which side they lay in bed; with which hand they wipe their posteriors; take a strict view of their excrements, and, from the colour, the odour, the taste, the consistence, the crudeness or maturity of digestion, form a judgment of their thoughts and designs; because men are never so serious, thoughtful, and intent, as when they are at stool, which he found by frequent experiment; for, in such conjunctures, when he used, merely as a trial, to consider which was the best way of murdering the king, his ordure would have a tincture of green; but quite different, when he thought only of raising an insurrection, or burning the metropolis.

The whole discourse was written with great acuteness, containing many observations, both curious and useful for politicians; but, as I conceived, not altogether complete. This I ventured to tell the author, and offered, if he pleased, to supply him with some additions. He received my proposition with more compliance than is usual among writers, especially those of the projecting species, professing “he would be glad to receive further information.”