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 It will always happen, that of the property thus revolving by deaths every year, part will descend in a direct line to sons and daughters, and the other part collaterally, and the proportion will be found to be about three to one; that is, about thirty millions of the above sum will descend to direct heirs, and the remaining sum of £·13,333,333 to more distant relations, and part to strangers.

Considering then that man is always related to society, that relationship will become comparatively greater in proportion as the next of kin is more distant: It is therefore consistent with civilization to say, that where there are no direct heirs, society shall be heir to a part over and above the tenth part due to society. If this additional part be from five to ten or twelve per cent. in proportion as the next of kin be nearer or more remote, so as to average with the escheats that may fall, which ought always to go to society and not to the government, an addition of ten per cent. more, the produce from the annual sum of £·43,333,333 will be,