price higher than barely to indemnify himfelf; by which means the tax is commonly doubled on the confumer. The inconvenience, however, is but temporary. "Such extortion,' fays Davenant, "cannot last long; for every commodity in common ufe finds in the market its true "value and price."

66

There is another inconvenience much more diftreffing, because it admits not a remedy, and because it affects the ftate itfelf. Taxes on confumption, being commonly laid on things of the greatest use, raise a great fum to the public, without much burdening individuals; the duty on coal, for example, on candle, on leather, on foap, on falt, on malt, and on maltliquor. These duties, however, carry in their bofom a flow poifon, by raising the price of labour and of manufactures. De Wit obferves, that the Dutch taxes upon confumption have raised the price of their broad cloth forty per cent.; and our manufactures, by the fame means, are raised at least thirty per cent. Britain has long laboured under this chronical diftemper; which, by excluding her from foreign markets, will not only put an end to her

own

The

own manufactures, but will open a wide door to the foreign, as fmuggling cannot be prevented where commodities imported. are much cheaper than our own. Dutch taxes on confumption are exceedingly high; and yet neceffary, not only for defraying the expence of government, but for guarding their frontier, and, above all, for keeping out the fea! The induftry, however, and frugality of the people, enable them to bear that heavy burden without murmuring. But other European nations have now acquired a share of the immenfe commerce formerly carried on by the Dutch alone. Their trade, accordingly, is on the decline; and, when it finks a little lower, the heavy taxes will undoubtedly depopulate their country.

Nor ought it to be overlooked, that taxes on confumption are not equally proper in every cafe. cafe. They are proper in a populous country, like Holland; because the expence of collecting is but a trifle, compared with the fums collected. But, in a country thinly peopled, fuch taxes are improper; because the expence of collecting makes too great a proportion of the fums collected in the highlands of

Scotland,

Scotland, the excife on ale and fpirits defrays not the expence of levying; the people are burdened, and the government is not fupported. I fufpect that the window-tax in Scotland lies open to the fame objection.

A lottery is a fort of tax different from any that have been mentioned. It is a tax, of all, the most agreeable, being entirely voluntary. An appetite for gaming, inherent even in favages, prompts multitudes to venture their money in hopes of a high prize; though they cannot altogether hide from themselves the inequality of the play. But it is well, that the felfish paffions of men can be made fubfervient to the public good. Lotteries, however, produce one unhappy effect. They blunt the edge of industry, by directing the attention to a more compendious mode of gain. At the fame time, the money acquired by a lottery, feldom turns to account; for what comes without trouble, goes commonly without thought.

SECT.

Manner of levying Taxes.

O avoid the rapacity of farmers, a mild government will, in moft cafes, prefer management; i. e. it will levy taxes by officers appointed for that purpofe. Montefquieu (a) has handled that point with his usual sprightly elegance.

Importation-duties are commonly laid upon the importer before the cargo is landed, leaving him to add the duty to the price of the goods; and the facility of levying, is the motive for preferring that mode. But, is it not hard that the importer should be obliged to advance a great fum in name of duty, before drawing a fhilling by the fale of his goods? It is not only hard, but grofsly unjuft; for, if the goods perish without being fold, the duty is loft to the importer: he has no claim against the public for reftitution. This has

(a) L'Efprit des loix, liv. 13. ch. 19.

more

more the air of defpotism, than of a free government. Would it not be more equitable, that the goods fhould be lodged in a public warehouse, under cuftody of revenue-officers, the importer paying the duty as goods are fold? According to the prefent mode, the duty remains with the collector three years, in order to be repaid to the importer, if the goods be exported within that time: but, by the mode propofed, the duty would be paid to the treafury as goods are fold, which might be within a month from the time of importation, perhaps a week; and the treasury would profit, as well as the fair trader. There are public warehoufes adjoining to the customhoufe of Bourdeaux, where the fugars of the French colonies are depofited, till the importer finds a market; and he pays the duty gradually as fales are made. It rejoices me, that the fame mode is adopted in this ifland with respect to fome foreign articles neceffary in our trade with Africa the duty is not demanded, till the goods be shipped for that continent. It is alfo adopted with refpect to foreign falt, and with refpect to rum imported from our fugar-colonies.

Befide