Front Page Titles (by Subject) 228.: To [SIR GREY COOPER] - Glasgow Edition of the Works and Correspondence Vol. 6 Correspondence of Adam Smith
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228.: To [SIR GREY COOPER] - Adam Smith, Glasgow Edition of the Works and Correspondence Vol. 6 Correspondence of Adam Smith 
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).
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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.
Dear Sir Your most obliged and most affectionate humble Servant
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.