in the value of money, fuch additional taxes will be no more than nominal.

When the circumstances of a state are ftationary, as production and confumption, or expenditure, are equal, every additional tax must be difcharged, by a diminution of confumption or expenditure.

In the declining state of a nation, when produce is lefs than expenditure, additional taxes must be paid by the exportation of ftock; in this cafe they will be doubly felt by the body of the people.

Industry by the exportation of stock will lofe a va luable inftrument, and fuffer by lofing the demand, which the stock, while remaining at home, made upon

it.

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Taxes then being ultimately paid, either by an increase of the produce of labour, a diminution of confumption or expenditure, or by exporting ftock, it does not appear, will be lefs felt by the body of the people, when advanced to the state by an impoft on wine, than by a duty upon candles.

Certain individuals will at all times have it in their power to free themselves from the burden of taxes, by throwing their fhare of it upon the shoulders of others. This depends not fo much on their rank and fituation, as on the demand for their labour, or for the use of their property.

The exemption therefore, that individuals may enjoy from taxes, does not fo much depend upon the mode by which it is advanced, as upon the circumstances above mentioned.

Taxes being advanced in money, and in confiderable fums, the lower claffes of the people not being poffeffed. of money, cannot be fubjected to the advance of taxes.

Hence pole taxes have been found oppreffive; and fuch taxes are obnoxious, because they are too vifible. Taxes of this fpecies will generally be paid with reluctance, and in many cafes with difficulty; of this kind may be reckoned the window and house taxes.

March 2, Taxes upon merchandize and manufacture, if mode. rate, are advanced without fcruple, because those who advance them, are fenfible they will be repaid the advance. Taxes of this defcription are not obvious to the repayers, because they are confounded with the price; they are not obviously oppreffive even to the lower class of the people, because the repayment is made in fmall fums at different times: a perfon who drinks a pint of strong beer per day, will repay to the advancer of the duty upon ftrong beer 14 dayly; fuch a person might perhaps be unable to pay at once ios. 6d. per annum.

The produce of a tax, must be greater than the particular purpose for which it is impofed requires, in proportion to the expence of collecting it.

As taxes upon import or manufacture appear leaft oppreffive or obnoxious, it may be proper to enquire which are leaft burdenfome when ultimately paid. If upon a comparison it fhould be found, that the neat produce of the revenue arifing from the duties of excife, is more in proportion to the grofs than that of the cuf toms, the excife duties will be faid to be collected at lefs expence than those of the customs. The fees of revenue officers being equally a tax upon the public with their falaries, if at any time it fhould appear, that the fees paid to officers of the cuftoms, are greater than thofe paid to officers of excife, will it not further leffen the proportion between the grofs and nett produce of that branch of revenue? The person who advances any part of a tax, is not only repaid it, but is also paid a premium for the money he has advanced.

If a duty amounting to 100,000 l. is advanced a year before it is repaid, fuppofe the premium 101. per cent, fuch a tax will be to the repayers 110,000 l.

Taxes on manufacture therefore, will be lefs burden

Is not every fee a bribe? or at leaft a mode of payment that has a tendency to debafe the mind, and for which the donor expects more than the mere discharge of duty?

fome than impofts upon materials; hence ale is more properly taxed than malt.

For the fame reafon, excife duties which are impo fed on manufacture, are more apparently proper than the duties of cuftoms, which fall indifferently upon material and manufacture. Perhaps a greater revenue might be raised from the duty on fugar, without increafing the burden of the people in general, if the greater proportion of it was charged upon the fugar baker, from an account taken of it after fining.

Smuggling is the constant attendant on heavy duties; and it is a double tax upon the public, because, when it obtains, the revenue is directly diminished, and the failure of the impoft, must be compenfated by fome new impofts*. Befides, in fuch cafes, restrictive laws are made, to prevent abuses of this kind, the execution of which requires an additional number of officers: this fubjects the public to an additional expence, without benefiting the revenue; for we apprehend, where the temptation to smuggling is fufficiently powerful, reftricting laws have in no one inftance had a good effect. To prevent fmuggling therefore, taxes ought to be moderate; hence many articles must be taxed. There is another reason for laying moderate taxes on a variety of commodities: When a commodity comes to be fubjected to a tax, whether a home manufacture or an import, a certain proportion of the ftock employed in carrying on its manufacture or importation must be detached for the purpofe of advancing the tax, and fuch manufacture or trade may suffer by the loss of the stock thus advanced.

Another circumftance merits attention: The fame

wants may be fupplied by a variety of articles;

* Lord North laid an additional duty on foap, because the price was falling as the value of a taxed commodity falls, the tax rifes ad valorem z and of course the temptation to fmuggling increases, the tax on foap is at prefent about 50l. per cent. ad valorem; and it may with probability be predicted, that the quantity of foap charged with duty will fall below its nfual average in confequence of fruggling.

March 23 among these there will be a natural competition of price; an impoft on one, will deftroy in proportion to its heaviness this natural competition, and may turn the fcale in favour of another, until the rife in its price. is compenfated by improvements in its manufacture or otherwife.

Let us now confider, what circumftances fhould determine us in the choice of fubjects of taxation.

Commodities whofe manufacture or import are in the hands of a few, being more eafily taken account of than thofe in the hands of many, impofts on them may be more cheaply collected. Among all manufactured commodities, duties on glass and printed cotton are collected at the leaft expence. A duty upon delft, ftoneware, bricks, tyles, and flower-pots, might be levied at a fmall expence, the charge to be made at the kiln.

That ftage of manufacture which takes up the largest time, is the most proper for taking account of it and charging the duty: Thus, though the duty is impofed upon drying malt, yet the account of it is taken when in the cistern, couch, or on the floor, not when it comes from the kiln.

Commodities, therefore, whofe manufactures are more tedious, are preferable to fuch as are lefs fo, as fubjects of taxation. Bleaching being one of the most tedious proceffes we are acquainted with, a duty upon whitened linen or cotton cloth might be charged at the bleaching field with the greatest certainty.

The advance of duties will be shorter upon commodities that are not meliorated by keeping, than upon fuch as are improved by age.

Commodities that are fit for ufe, when they have · paffed through the hands of the manufacturer, are preferable, as fubjects of taxation, to thofe that muft be kept for any length of time; the bottle is not the better for the keeping, but the wine is. Hence, during whatever ftage of its manufacture, the duty upon a commodity may be charged, it fhould not be exacted till near the time the commodity is fit for ufe: then

the duty upon glafs may be fooner exacted, than that. upon wine. The credit given in paying the malt duty is proper; for though it does not improve by keeping, yet the greatest part of it is made many months before it is confumed.

The time of paying the leather duty, is fixed with great propriety.

A moderate impoft upon commodities of general use or confumption produces a greater revenue than heavy taxes on fuch as are confumed by the few. The annual amount of the duty on strong beer is about 1,500,000l. The produce of an import of 2 1. per ton on wine was in 1780 eftimated at 30,000l. per annum *.

Commodities of general ufe are preferable subjects of taxation, to thofe that are lefs univerfally confumed or used.

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The great confumption of whale oil, even in lighting the treets, renders it probable that an impost on it would be confiderably productive. Candles are taxed. A duty upon whale oil might be charged at the boiling-house.

A duty on tin-plate charged at the mill would be productive: As would be a duty on gun-powder.

Merchants and manufacturers complain when the particular branches of trade are taxed. It will, however, be found, that those branches of trade and manufacture that have been moderately taxed for a century paft, have fucceeded, as well as thofe that have not, or even as fuch as have been fostered by bounties.

Moderate impofts on manufactures tend perhaps to haften their improvement, both as a stimulus to ingenuity, and as tending to throw manufactures into the hand of perfons poffeffed of stock,

The revenue arifing from licences is confiderable; but it feems to be a very unequal mode of taxation.

*The ale duty might be rendered still more productive, by making reasonable and equitable alteration in the brewery laws.

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