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182 MEMORIALS OF
cerning the present system of taxation, which is exclusively levelled
at trade and manufactures. I expect that a formidable opposition
will be made to all the new taxes, and many of the old ones will be
done away. I think it the duty of every man who lives by trade to
attend to the subject, and I know few more capable than yourself. I
hope, therefore, you will commit to paper such facts and arguments
as you think may be useful ; and if you transmit a copy to me, you
will oblige me. Our business is going on successfully, and could we
only depend on its durability, we need look for no better, and pro-
bably will never find another equally good ; but, at the same time, it
requires an uncommon share of our personal attentions. Annie
desires her love to you, her sisters, and brothers, in which I join
sincerely. We are all well, and the little ones are very thriving.
Jamie is returned from Wales, and is just fitting out for Geneva, on
his studies. I mean that he should pass a year there at least. With
compliments to all friends, I remain, dear Sir, yours affectionately,
"J. Watt." 1
Watt, at the period of his leaving Scotland, was about thirty-eight
or thirty-nine years of age ; still, therefore, in the prime and vigour
of life. His father, who was at this time, though in his seventy-fifth
year, a councillor of the town of Greenock, survived his son's estab-
1 For the letter from which the above para- mechanician, and which Mr. Napier has very
graphs are extracts, I am indebted to the kind- kindly permitted to be copied on stone for the
ness of Mr. Robert Napier, Engineer, Glasgow; present volume. It is that painted by Partridge,
of whose valuable collection, at West Shandon, after Sir W. Beechey's, an excellent work of art,
Gareloch, of the curiosities of literature as w T ell as and an admirable likeness. It was presented to
art, the original forms a not uninteresting item. Dr. Barr, the physician who attended Mr. Watt
The entire letter is, in many particulars, very in his last illness. By him it was bequeathed to
instructive, and may be regarded as in a high the late Dr. Smith, bookseller, of Glasgow, [after-
degree characteristic of Mr. Watt. wards of Cratherland,] purchased by Dr. Fleming,
Mr. Napier's Gallery at West Shandon pos- one of the professors of the TJniversily, and pre-
sesses an object of great interest to the admirers sented by him to Mr. Napier,
of Watt, in an original portrait of the great

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