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Correspondence of Adam Smith, ed. E. C. Mossner and I. S. Ross, vol. VI of the Glasgow Edition of the Works and Correspondence of Adam Smith (Indianapolis: Liberty Fund, 1987).

Part of: The Glasgow Edition of the Works and Correspondence of Adam Smith, 7 vols.

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228.

To [SIR GREY COOPER]

MS., NLS 3278, fol. 56; Fay 38.

Custom–house, Edinburgh, 2 June 1783

My Dear Sir

I most sincerely congratulate you upon the new taxes,1 which are in every respect as happily devised as any thing I ever saw. I acknowledge, I had not the most distant idea that the stamp duties could have afforded such resources as My Lord John Cavendish had shewn that they can. I was extremely anxious about what might be the effect of opening this part of the budget; and tho’ I had turned over in my mind the subject of our national resources with as much attention as I could, I must own that none occurred to me that would be so little burdensome to the People as these that have been fallen upon.

I forgot, I believe, in my last long and tiresome letter2 to tell you how much I think myself obliged to you for ordering the accounts3 I took the liberty to apply for. I ever am

Dear Sir Your most obliged and most affectionate humble Servant

Adam Smith

I am very greatly obliged to you for your attention to my friend Mr Reid.4

[1 ]Lord John Cavendish, Chancellor of the Exchequer and Cooper’s superior in the Treasury, introduced in the budget of 1782–3 a receipts tax which proved unpopular.

[2 ]Not traced.

[3 ]Concerning bounties; see Letter 227 addressed to Strahan, dated 22 May 1783, n. 2.

[4 ]Smith’s servant Robert Reid; see Letter 246 from Reid, dated 11 Sept. 1785.

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228.: To [SIR GREY COOPER] - Adam Smith, Glasgow Edition of the Works and Correspondence Vol. 6 Correspondence of Adam Smith [1740]

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