Abstract
It is a well-known fact that prior to the completion of The Wealth of Nations by Adam Smith in 1776, Hume and Tucker were engaged in controversy with each other, and that Lord Kames (Henry Home, 16961782) acted as the intermediary between the two antagonists. Josiah Tucker (1712-99), the auther of Elements of Commerce and Theory of Tax (1755), wrote to Lord Kames on 29 January 1757 and proposed to correspond with him on the various economic problems.^ According to Alexander Fraser Tytler, who wrote a biography of Lord Kames, 2) it was Foulis Brothers of Glasgow, the printers of some of Karnes's works, who introduced Tucker to Kames. The auther has not seen Tucker's letter in question, but both Noboru Kobayashi3^ and George Shelton4) state that Elements of Commerce was a private edition and only a small number of (50-60) copies were printed, 5) of which only three exist today. As Tucker apparently sent a copy to a friend and asked his comment, we may assume that another copy was also sent to Kames. Then,
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